Agency Information Collection Activities; Comment Request on U.S. Individual Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Agency Information Collection Activities; Comment Request on U.S. Individual Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice of Information Collection; request for comments.

SUMMARY:

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

DATES:

Written comments should be received on or before September 15, 2025 to be assured of consideration.

ADDRESSES:

Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to

pra.comments@irs.gov

. Include “OMB Control No. 1545-0074” in the subject line of the message.

FOR FURTHER INFORMATION CONTACT:

View the latest drafts of the tax forms related to the information collection listed in this notice at

https://www.irs.gov/draft-tax-forms

. Requests for additional information or copies of this collection should be directed to Ronald J. Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at

RJoseph.Durbala@irs.gov

.

SUPPLEMENTARY INFORMATION:

The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

Tax Compliance Burden

Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying

a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs.

Proposed PRA Submission to OMB

Title:

U.S. Individual Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance.

OMB Number:

1545-0074.

Form Numbers:

Form 1040 and all related forms, schedules, and attachments.

Abstract:

IRC sections 6011 & 6012 of the Internal Revenue Code require individuals to prepare and file income tax returns annually. These forms, schedules, and attachments are used by individuals to report their income tax liability. This information collection covers the burden associated with preparing and submitting individual income tax returns and related forms, schedules, and attachments, and complying with published guidance.

Current Actions:

There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of this notice. These estimated figures are expected to be available by the release of the 30-day comment notice from Treasury. This approval package is being submitted for renewal purposes.

Type of Review:

Revision of a currently approved collection.

Affected Public:

Individuals or Households.

Preliminary Estimated Number of Respondents:

170,100,000.

Preliminary Estimated Time Per Respondent (Hours):

12 hrs. 37 mins.

Preliminary Estimated Total Annual Time (Hours):

2,146,000,000.

Preliminary Estimated Total Annual Monetized Time ($):

47,122,000,000.

Preliminary Estimated Total Out-of-Pockets Costs ($):

50,575,000,000.

Preliminary Estimated Total Monetized Burden ($):

97,697,000,000.

Note:

Total Monetized Burden = Out-of-Pocket Costs + Monetized Time

Approved: July 14, 2025.

Ronald J. Durbala,

IRS Tax Analyst.

Appendix-A: Forms and Schedules

Individual Tax Forms

[View the latest drafts of the tax forms related to the information collection listed in this notice at

https://www.irs.gov/draft-tax-forms.

]

Form No.

Form name

Form No.

Form name

1040

U.S. Individual Income Tax Return

7220

Prevailing Wage and Apprenticeship (PWA) Verification and Corrections.

1040(SP)

U.S Individual Income Tax Return (Spanish version)

8082

Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).

Schedule 1 (1040)

Additional Income and Adjustments to Income

8275

Disclosure Statement.

Schedule 1(SP) (1040(SP))

Additional Income and Adjustments to Income in Spanish

8275-R

Regulation Disclosure Statement.

Schedule 2 (1040)

Additional Taxes

8283

Noncash Charitable Contributions.

Schedule 2(SP) (1040(SP))

Additional Taxes (Spanish version)

8332

Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

Schedule 3 (1040)

Additional Credits and Payments

8379

Injured Spouse Allocation.

Schedule 3(SP) (1040(SP))

Additional Credits and Payments (Spanish version)

8396

Mortgage Interest Credit.

1040-C

U.S. Departing Alien Income Tax Return

8404

Interest Charge on DISC-Related Deferred Tax Liability.

1040 X

Amended U.S. Individual Income Tax Return

8453

U.S. Individual Income Tax Transmittal for an IRS e-file Return.

1040 NR

U.S. Nonresident Alien Income Tax Return

8453(SP)

U.S. Individual Income Tax Transmittal for an IRS e-file Return (Spanish version).

1040 NR(SP)

U.S. Nonresident Alien Income Tax Return (Spanish Version)

8582

Passive Activity Loss Limitation.

Schedule NEC (1040NR)

Tax on Income Not Effectively Connected with a U.S. Trade or Business

8582-CR

Passive Activity Credit Limitations.

Schedule NEC(SP) (1040NR(SP))

Tax on Income Not Effectively Connected with a U.S. Trade or Business (Spanish Version)

8586

Low-Income Housing Credit.

Schedule A (1040NR)

Itemized Deductions

8594

Asset Acquisition Statement Under Section 1060.

Schedule A(SP) (1040NR(SP))

Itemized Deductions (Spanish Version)

8606

Nondeductible IRAs.

Schedule OI (1040NR)

Other Information

8609-A

Annual Statement for Low-Income Housing Credit.

Schedule OI(SP) (1040NR(SP))

Other Information (Spanish Version)

8611

Recapture of Low-Income Housing Credit.

Schedule P (1040NR)

Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests

8615

Tax for Certain Children Who Have Unearned Income.

1040-PR

U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Puerto Rico Version)

8621

Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.

1040-SR

U.S. Tax Return for Seniors

8621-A

Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company.

1040-SR (SP)

Tax Return for Seniors (Spanish version)

8689

Allocation of Individual Income Tax to the U.S. Virgin Islands.

1040-SS

U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)

8697

Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.

1040-SS (SP)

U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version)

8801

Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts.

Schedule A (1040)

Itemized Deductions

8814

Parents' Election to Report Child's Interest and Dividends.

Schedule B (1040)

Interest and Ordinary Dividends

8815

Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989.

Schedule C (1040)

Profit or Loss from Business

8818

Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989.

Schedule C(SP) (1040(SP))

Profit or Loss from Business (Spanish Version)

8820

Orphan Drug Credit.

Schedule D (1040)

Capital Gains and Losses

8824

Like-Kind Exchanges.

Schedule E (1040)

Supplemental Income and Loss

8826

Disabled Access Credit.

Schedule EIC (1040)

Earned Income Credit

8828

Recapture of Federal Mortgage Subsidy.

Schedule EIC(SP) (1040(SP))

Earned Income Credit (Spanish version)

8829

Expenses for Business Use of Your Home.

Schedule F (1040)

Profit or Loss from Farming

8833

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

Schedule F(SP) (1040(SP))

Profit or Loss from Farming (Spanish Version)

8834

Qualified Electric Vehicle Credit.

Schedule H (1040)

Household Employment Taxes

8835

Renewable Electricity, Refined Coal, and Indian Coal Production Credit.

Schedule H(SP) (1040(SP))

Household Employment Taxes (Spanish Version)

8838

Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Agreement.

Schedule H(PR) (1040)

Household Employment Taxes (Puerto Rico Version)

8838-P

Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)).

Schedule J (1040)

Income Averaging for Farmers and Fishermen

8839

Qualified Adoption Expenses.

Schedule LEP (1040)

Request for Change in Language Preference

8840

Closer Connection Exception Statement for Aliens.

Schedule LEP (SP) (1040(SP))

Request for Change in Language Preference (Spanish Version)

8843

Statement for Exempt Individuals and Individuals with a Medical Condition.

Schedule R (1040)

Credit for the Elderly or the Disabled

8844

Empowerment Zone Employment Credit.

Schedule SE (1040)

Self-Employment Tax

8845

Indian Employment Credit.

Schedule SE (SP) (1040(SP))

Self-Employment Tax (Spanish Version)

8846

Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.

1040 V

Payment Voucher

8853

Archer MSA's and Long-Term Care Insurance Contracts.

1040 ES/OCR

Estimated Tax for Individuals (Optical Character Recognition with Form 1040V)

8854

Initial and Annual Expatriation Statement.

1040 ES

Estimate Tax for Individuals

8858

Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs).

1040 ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

Schedule M (8858)

Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB)and the Filer or Other Related Entities.

1040 ES (PR)

Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of Puerto Rico)

8859

Carryforward of the District of Columbia First-Time Homebuyer Credit.

Schedule 8812 (1040)

Credits for Qualifying Children and Other Dependents

8862

Information to Claim Earned Income Credit After Disallowance.

Schedule 8812(SP) (1040(SP))

Credits for Qualifying Children and Other Dependents (Spanish version)

8862(SP)

Information to Claim Earned Income Credit After Disallowance (Spanish Version).

172

Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

8863

Education Credits (American Opportunity and Lifetime Learning Credits).

461

Limitation on Business Losses

8864

Biodiesel and Renewable Diesel Fuels Credit.

673

Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911

8865

Return of U.S. Persons with Respect to Certain Foreign Partnerships.

926

Return by a U.S. Transferor of Property to a Foreign Corporation

Schedule K-1 (8865)

Partner's Share of Income, Deductions, Credits, etc..

965-A

Individual Report of Net 965 Tax Liability

Schedule K-2 (8865)

Partners' Distributive Share Items—International.

965-C

Transfer Agreement Under 965(h)(3)

Schedule K-3 (8865)

Partner's Share of Income, Deductions, Credits, etc. International.

970

Application to Use LIFO Inventory Method

Schedule O (8865)

Transfer of Property to a Foreign Partnership (Under section 6038B).

972

Consent of Shareholder to Include Specific Amount in Gross Income

Schedule P (8865)

Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.

982

Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

8866

Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.

1045

Application for Tentative Refund

8867

Paid Preparer's Due Diligence Checklist.

1098-F

Fines, Penalties and Other Amounts

8873

Extraterritorial Income Exclusion.

1116

Foreign Tax Credit (Individual, Estate, or Trust)

8874

New Markets Credit.

1127

Application for Extension of Time for Payment of Tax Due to Undue Hardship

8878

IRS e-file Signature Authorization for Form 4868 or Form 2350.

1128

Application to Adopt, Change or Retain a Tax Year

8878 SP

IRS e-file Signature Authorization for Form 4868 or Form 2350 (Spanish Version).

1310

Statement of Person Claiming Refund Due a Deceased Taxpayer

8879

IRS e-file Signature Authorization.

2106

Employee Business Expenses

8879 SP

IRS e-file Signature Authorization (Spanish Version).

2120

Multiple Support Declaration

8880

Credit for Qualified Retirement Savings Contributions.

2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts

8881

Credit for Small Employer Pension Plan Startup Costs.

2210-F

Underpayment of Estimated Tax by Farmers and Fishermen

8882

Credit for Employer-Provided Child Care Facilities and Services.

2350

Application for Extension of Time to File U.S. Income Tax Return

8886

Reportable Transaction Disclosure Statement.

2350 SP

Application for Extension of Time to File U.S. Income Tax Return (Spanish Version)

8888

Allocation of Refund (Including Savings Bond Purchases).

2441

Child and Dependent Care Expenses

8889

Health Savings Accounts (HSAs).

2555

Foreign Earned Income

8896

Low Sulfur Diesel Fuel Production Credit.

3115

Application for Change in Accounting Method

8898

Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.

3468

Investment Credit

8900

Qualified Railroad Track Maintenance Credit.

3520

Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

8903

Domestic Production Activities Deduction.

3520-A

Annual Information Return of Foreign Trust With a U.S. Owner

8906

Distilled Spirits Credit.

3800

General Business Credit

8908

Energy Efficient Home Credit.

Schedule A (3800)

Transfer Election Statement

8910

Alternative Motor Vehicle Credit.

3903

Moving Expenses

8911

Alternative Fuel Vehicle Refueling Property Credit.

4070

Employee's Report of Tips to Employer

Schedule A (8911)

Alternative Fuel Vehicle Refueling Property.

4070A

Employee's Daily Record of Tips

8912

Credit to Holders of Tax Credit Bonds.

4136

Credit for Federal Tax Paid on Fuels

8915-C

Qualified 2018 Disaster Retirement Plan Distributions and Repayments.

4137

Social Security and Medicare Tax on Unreported Tip Income

8915-D

Qualified 2019 Disaster Retirement Plan Distributions and Repayments.

4255

Recapture of Investment Credit

8915-F

Qualified Disaster Retirement Plan Distributions and Repayments.

4361

Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners

8919

Uncollected Social Security and Medicare Tax on Wages.

4562

Depreciation and Amortization (Including Information on Listed Property)

8925

Report of Employer-Owned Life Insurance Contracts.

4563

Exclusion of Income for Bona Fide Residents of American Samoa

8932

Credit for Employer Differential Wage Payments.

4684

Causalities and Thefts

8933

Carbon Oxide Sequestration Credit.

4797

Sale of Business Property

Schedule A (8933)

Disposal or Enhanced Oil Recovery Owner Certification.

4835

Farm Rental Income and Expenses

Schedule B (8933)

Disposal Operator Certification.

4852

Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Schedule C (8933)

Enhanced Oil Recovery Operator Certification.

4852(SP)

Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Spanish Version)

Schedule D (8933)

Recapture Certification.

4868

Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

Schedule E (8933)

Election Certification.

4868 SP

Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Spanish Version)

8936

Clean Vehicle Credits.

4952

Investment Interest Expense Deduction

Schedule A (8936)

Clean Vehicle Credit Amount.

4970

Tax on Accumulation Distribution of Trusts

8941

Credit for Small Employer Health Insurance Premiums.

4972

Tax on Lump-Sum Distributions

8949

Sales and other Dispositions of Capital Assets.

5074

Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)

8958

Allocation of Tax Amounts Between Certain Individuals in Community Property States.

5213

Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit

8962

Premium Tax Credit (PTC).

5329

Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

8993

Section 250 Deduction for Foreign Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI).

5405

Repayment of the First-Time Homebuyer Credit

8994

Employer Credit for Paid Family and Medical Leave.

5471

Information Return of U.S. Persons with Respect to Certain Foreign Corporations

8995

Qualified Business Income Deduction Simplified Computation.

Schedule J (5471)

Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporations

8995-A

Qualified Business Income Deduction.

Schedule M (5471)

Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons

Schedule A (8995-A)

Specified Service Trades or Businesses.

Schedule O (5471)

Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock

Schedule B (8995-A)

Aggregation of Business Operations.

5695

Residential Energy Credits

Schedule C (8995-A)

Loss Netting And Carryforward.

5713

International Boycott Report

Schedule D (8995-A)

Special Rules for Patrons of Agricultural or Horticultural Cooperatives.

Schedule A (5713)

International Boycott Factor (Section 999(c)(1))

9000

Alternative Media Preference.

Schedule B (5713)

Specifically Attributable Taxes and Income (Section 999(c)(2))

9000(SP)

Alternative Media Preference (Spanish Version).

Schedule C (5713)

Tax Effect of the International Boycott Provisions

9465

Installment Agreement Request.

5884

Work Opportunity Credit

9465 SP

Installment Agreement Request (Spanish Version).

5884-A

Employee Retention Credit

Form T (Timber)

Forest Activities Schedule.

6198

At-Risk Limitations

W-4

Employee's Withholding Certificate.

6251

Alternative Minimum Tax-Individuals

W-4 (SP)

Employee's Withholding Certificate (Spanish Version).

6252

Installment Sale Income

W-4 (KO)

Employee's Withholding Certificate (Korean Version).

6478

Biofuel Producer Credit

W-4 (RU)

Employee's Withholding Certificate (Russian Version).

6765

Credit for Increasing Research Activities

W-4 (VIE)

Employee's Withholding Certificate (Vietnamese Version).

6781

Gains and Losses from Section 1256 Contracts and Straddles

W-4 (ZH-S)

Employee's Withholding Certificate (Chinese-Simple Version).

7203

S Corporation Shareholder Stock and Debt Basis Limitations

W-4 (ZH-T)

Employee's Withholding Certificate (Chinese-Traditional Version).

7204

Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit Agreement

W—4 P

Withholding Certificate for Pension or Annuity Payments.

7205

Energy Efficient Commercial Buildings Deduction

W-4 S

Request for Federal Income Tax Withholding from Sick Pay.

7206

Self-Employed Health Insurance Deduction

W-4 V

Voluntary Withholding Request.

7207

Advanced Manufacturing Production Credit

W-4 R

Withholding Certificate for Retirement Payments Other Than Pensions or Annuities.

7210

Clean Hydrogen Production Credit

W-7

Application for IRS Individual Taxpayer Identification Number.

7211

Clean Electricity Production Credit

W-7 A

Application for Taxpayer Identification Number for Pending U.S. Adoptions.

7213

Nuclear Power Production Credit

W-7 (SP)

Application for IRS Individual Taxpayer Identification Number (Spanish Version).

7217

Partner's Report of Property Distributed by a Partnership

W-7 (COA)

Certificate of Accuracy for IRS Individual Taxpayer Identification Number.

7218

Clean Fuel Production Credit

15620

Section 83(b) Election.

Appendix-B: Guidance Documents

Document

Title

Document

Title

Notice 2006-52

Deduction for Energy Efficient Commercial Buildings

TD 9764

Section 6708 Failure To Maintain List of Advisees With Respect to Reportable Transactions.

Notice 2008-40

Amplification of Notice 2006-52; Deduction for Energy Efficient Commercial Buildings

TD 9408

Dependent Child of Divorced or Separated Parents or Parents Who Live Apart.

Notice 2023-59

Guidance on Requirements for Home Energy Audits for Purposes of the Energy Efficient Home Improvement Credit under Section 25C

TD 9902

Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax.

Notice 2024-60

Required Procedures to Claim a Section 45Q Credit for Utilization of Carbon Oxide

TD 9920

Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a).

Publication 972 Tables

Child Tax Credit

TD 9924

Income Tax Withholding from Wages.

Rev. Proc. 2004-12

Section 35.—Health Insurance Costs of Eligible Individuals

TD 9959

Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income.

Rev. Proc. 2019-38

Trade or Business

TD 9993

Transfer of Certain Credits.

Rev. Proc. 2024-09

Changes in accounting periods and in methods of accounting

TD 9998

Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements.

Rev. Proc. 2024-23

Changes in accounting periods and in methods of accounting

TD 9999

Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations.

TD 8400

Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions)

TD 10015

Definition of Energy Property and Rules Applicable to the Energy Credit.

TD 8865

Amortization of Intangible Property

TD 10016

Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit.

TD 9207

Assumption of Partner Liabilities

TD 10025

Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program.

[FR Doc. 2025-13304 Filed 7-15-25; 8:45 am]

BILLING CODE 4830-01-P