Submission to OMB for Approval and Request for Comment for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A and Schedules 1, 2, and 3, and Form 1040EZ, and All Attachments to These Forms
Federal RegisterDec 20, 2006
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DEPARTMENT OF THE TREASURY
Submission to OMB for Approval and Request for Comment for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A and Schedules 1, 2, and 3, and Form 1040EZ, and All Attachments to These Forms
SUMMARY:
The Department of Treasury has submitted the public information collections described in this notice to the Office of Management and Budget (OMB) for review and approval under the Paperwork Reduction Act of 1995, Public Law 104-13.
DATES:
Written comments should be received on or before January 19, 2007 to be assured of consideration.
ADDRESSES:
Copies of the submission(s) may be obtained by calling the Treasury Bureau Clearance Officer listed below. Comments regarding this information collection should be addressed to the OMB reviewer listed below and to the Treasury Department Clearance Officer, Department of the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC 20220.
OMB Number:
1545-0074.
Form Number:
IRS Form 1040.
Type of Review:
Extension.
Title:
Form 1040, U.S. Individual Income Tax Return.
Description:
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).
This notice requests comments on all forms used by individual taxpayers:
Form 1040, U.S. Individual Income Tax Return, and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE; Form 1040A and Schedules 1, 2, and 3; Form 1040EZ; and all attachments to these forms (see the Appendix to this notice). With this notice, the IRS is again announcing significant changes to (1) the manner in which tax forms used by individual taxpayers will be approved under the PRA and (2) its method of estimating the paperwork burden imposed on individual taxpayers.
SUPPLEMENTARY INFORMATION:
Change in PRA Approval of Forms Used by Individual Taxpayers
Under the PRA, OMB assigns a control number to each “collection of information” that it reviews and approves for use by an agency. A single information collection may consist of one or more forms, recordkeeping requirements, and/or third-party disclosure requirements. Under the PRA and OMB regulations, agencies have the discretion to seek separate OMB approvals for individual forms, recordkeeping requirements, and third-party reporting requirements or to combine any number of forms, recordkeeping requirements, and/or third-party disclosure requirements (usually related in subject matter) under one OMB Control Number. Agency decisions on whether to group individual requirements under a single OMB Control Number or to disaggregate them and request separate OMB Control Numbers are based largely on considerations of administrative practicality.
The PRA also requires agencies to estimate the burden for each collection of information. Accordingly, each OMB Control Number has an associated burden estimate. The burden estimates for each control number are displayed in (1) the PRA notices that accompany collections of information, (2)
Federal Register
notices such as this one, and (3) in OMB's database of approved information collections. If more than one form, recordkeeping requirement, and/or third-party disclosure requirement is approved under a single control number, then the burden estimate for that control number reflects the burden associated with all of the approved forms, recordkeeping requirements, and/or third-party disclosure requirements.
As described below under the heading “New Burden Model,” the IRS' new Individual Taxpayer Burden Model (ITBM) estimates of taxpayer burden are based on taxpayer characteristics and activities, taking into account, among other things, the forms and schedules generally used by those groups of individual taxpayers and the recordkeeping and other activities needed to complete those forms. The ITBM represents the first phase of a long-term effort to improve the ability of IRS to measure the burden imposed on various groups of taxpayers by the Federal tax system. While the new methodology provides a more accurate and comprehensive description of individual taxpayer burden, it does not estimate burden on a form-by-form basis, as has been done under the previous methodology. When the prior model was developed in the mid-1980s, almost all tax returns were prepared manually, either by the taxpayer or a paid provider. In this context, it was determined that estimating burden on a form-by-form basis was an appropriate methodology. Today, about 85 percent of all individual tax returns are prepared utilizing computer software (either by the taxpayer or a paid provider), and about 15 percent are prepared manually. In this environment, in which many taxpayers' activities are no longer as directly associated with particular forms, estimating burden on a form-by-form basis is not an appropriate measurement of taxpayer burden. The new model, which takes into account broader and more comprehensive taxpayer characteristics and activities, provides a much more accurate and useful estimate of taxpayer burden.
Currently, there are 195 forms used by individual taxpayers. These include Forms 1040, 1040A, 1040EZ, and their schedules and all the forms individual taxpayers attach to their tax returns (see the Appendix to this notice). For most of these forms, IRS has in the past obtained separate OMB approvals under unique OMB Control Numbers and separate burden estimates. Since the ITBM does not estimate burden on a form-by-form basis, IRS is no longer able to provide burden estimates for each tax form used by individuals. The ITBM estimates the aggregate burden imposed on individual taxpayers, based upon their tax-related characteristics and activities. IRS therefore will seek OMB approval of all 195 individual tax forms as a single “collection of information.” The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545-0074, which is currently assigned to Form 1040 and its schedules. OMB Control Number 1545-0074 will be displayed on all individual tax forms and other information collections.
As a result of this change, burden estimates for individual taxpayers will now be displayed differently in PRA Notices on tax forms and other information collections, and in
Federal Register
notices. This new way of displaying burden is presented below under the heading “PRA Submission to OMB.” Since a number of forms used by individual taxpayers are also used by corporations, partnerships, and other kinds of taxpayers, there will be a transition period during which IRS will report different burden estimates for individual taxpayers and for other taxpayers using the same forms. For those forms used by both individual and other taxpayers, IRS will display two OMB Control Numbers (1545-0074 and the OMB Control Numbers currently assigned to these forms) and provide two burden estimates. The burden estimates for individual taxpayers will be reported and accounted for as described in this notice. The burden estimates for other users of these forms
will be determined under existing methodology based on form length and complexity.
1
1
As IRS continues to develop the new burden model, the new method of estimating burden will be expanded to cover other groups of taxpayers (corporations, partnerships, tax-exempt entities, etc.).
New Burden Model
Data from the new ITBM revises the estimates of the levels of burden experienced by individual taxpayers when complying with the Federal tax laws. It replaces the earlier burden measurement developed in the mid-1980s. Since that time, improved technology and modeling sophistication have enabled the IRS to improve the burden estimates. The new model provides taxpayers and the IRS with a more comprehensive understanding of the current levels of taxpayer burden. It reflects major changes over the past two decades in the way taxpayers prepare and file their returns. The new ITBM also represents a substantial step forward in the IRS' ability to assess likely impacts of administrative and legislative changes on individual taxpayers.
The ITBM's approach to measuring burden focuses on the characteristics and activities of individual taxpayers rather than the forms they use. Key determinants of taxpayer burden in the model are the way the taxpayer prepares the return (
e.g.
with software or paid preparer) and the taxpayer's activities, such as recordkeeping and tax planning. In contrast, the previous estimates primarily focused on the length and complexity of each tax form. The changes between the old and new burden estimates are due to the improved ability of the new methodology to measure burden and the expanded scope of what is measured. These changes create a one-time shift in the estimate of burden levels that reflects the better measurement of the new model. The differences in estimates between the models do not reflect any change in the actual burden experienced by taxpayers. Comparisons should not be made between these and the earlier published estimates, because the models measure burden in different ways.
Methodology
Burden is defined as the time and out-of-pocket costs incurred by taxpayers to comply with the Federal tax system. For the first time, the time expended and the out-of-pocket costs are estimated separately. The new methodology distinguishes among preparation methods, taxpayer activities, types of individual taxpayer, filing methods, and income levels. Indicators of complexity in tax laws as reflected in tax forms and instructions are incorporated in the model. The new model follows IRS' classification of taxpayer types: individual taxpayers are taxpayers who file any type of Form 1040. “Self-Employed” taxpayers are individual taxpayers who file a Form 1040 and a Schedule C, C-EZ, E, or F, or Form 2106. All other individual taxpayers using a Form 1040 are “Wage and Investment” taxpayers.
The taxpayer's choice of preparation method is identified as a major factor influencing burden levels.
The preparation methods are:
• Self-prepared without software
• Self-prepared with software
• Used a paid tax preparer
The separate types of taxpayer activities measured in the model are:
• Recordkeeping
• Form completion
• Form submission (electronic and paper)
• Tax planning
• Use of services (IRS and paid professional)
• Gathering tax materials
Taxpayer Burden Estimates
Tables 1, 2, and 3 show the burden model estimates. In tax year 2003 the burden of all individual taxpayers filing Forms 1040, 1040A or 1040EZ averaged about 23 hours per return filed, or a total of more than 3 billion hours. Similarly, the average out-of-pocket taxpayer costs were estimated to be $179 per return filed or a total of $23.4 billion. Including associated forms and schedules, taxpayers filing Form 1040 had an average burden of about 30 hours, taxpayers filing Form 1040A averaged about 9 hours, and those filing 1040 EZ averaged about 7 hours.
The data shown are the best estimates from tax returns filed for 2003 currently available as of June 27, 2005. The estimates are subject to change as new forms and data become available. Estimates for combinations of major forms and schedules commonly used will be available and the most up-to-date estimates and supplementary information can be found on the IRS Web site:
http://www.irs.gov.
PRA Submission to OMB
Title:
U.S. Individual Income Tax Return.
OMB Number:
1545-0074.
Form Numbers:
Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE; Form 1040A and Schedules 1, 2 and 3; Form 1040EZ; and all attachments to these forms (see the Appendix to this notice).
Abstract:
These forms are used by individuals to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistics use.
Current Actions:
Changes are being made to the forms and the method of burden computation.
Type of Review:
Extension of currently approved collections.
Affected Public:
Individuals or households.
Estimated Number of Respondents:
130,200,000.
Total Estimated Time:
3.0 billion hours.
Estimated Time Per Respondent:
23.3 hours.
Total Estimated Out-of-Pocket Costs:
$23.4 billion.
Estimated Out-of-Pocket Cost Per Respondent:
$179.
Table 1.—Taxpayer Burden for Individual Taxpayers Who Filed Form 1040, by Preparation Method
Major form filed or type of taxpayer
Number of returns
(millions)
Average burden
Average for all preparation methods
Hours
Costs
(dollars)
Self-prepared without tax software
Hours
Costs
(dollars)
Self-prepared with tax
software
Hours
Costs
(dollars)
Prepared by paid professional
Hours
Costs
(dollars)
All Taxpayers Filing Form 1040, 1040A and 1040EZ
130.2
23.3
179
16.4
17
27.9
44
22.9
268
Major Form Filed:
Taxpayers Filing Form 1040 (and associated forms)
88.2
30.5
242
26.9
21
36.6
52
28.7
338
Taxpayers Filing Form 1040A (and associated forms)
23.3
9.1
62
10.8
29
11.5
44
7.4
82
Taxpayers Filing Form 1040EZ
18.7
7.2
29
7.0
1
10.1
9
5.5
60
Type of Taxpayer*:
Wage and Investment
94.6
11.8
93
11.5
14
17.8
35
9.0
142
Self-Employed
35.6
53.9
410
48.5
31
68.4
81
53.9
522
Note: Detail may not add to total due to rounding.
*You are a “Wage and Investment” taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106. If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a “Self-Employed” taxpayer.
Table 2.—Taxpayer Burden for Taxpayers Who Filed Form 1040, by Preparation Method and Combination of Forms Filed
Type of taxpayer* and common combinations of forms filed
Average burden
Average for all preparation methods
Hours
Costs
(dollars)
Self-prepared without tax software
Hours
Costs
(dollars)
Self-prepared with tax software
Hours
Costs
(dollars)
Prepared by paid professional
Hours
Costs
(dollars)
Common Filing Combinations of Wage & Investment Taxpayers
Wage and Investment Taxpayers
11.8
93
11.5
14
17.8
35
9.0
142
Form 1040 and other forms and schedules, but not Schedules A and D
9.2
88
12.2
17
15.8
34
6.6
118
Form 1040 and Schedule A and other forms and schedules, but not Schedule D
16.3
126
19.2
17
22.6
41
11.9
198
Form 1040 and Schedule D and other forms and schedules, but not Schedule A
17.6
159
22.5
14
27.3
48
12.9
223
Form 1040 and Schedules A and D and other forms and schedules
24.6
239
32.8
13
35.4
44
18.1
365
Common Filing Combinations of Self-Employed Taxpayers
Self-Employed Taxpayers
53.9
410
48.5
31
68.4
81
53.9
522
Form 1040 and Schedule C and other forms and schedules, but not Schedules E or F or Form 2106
59.4
245
51.4
24
74.6
63
56.1
323
Form 1040 and Schedule E and other forms and schedules, but not Schedules C or F or Form 2106
44.7
591
37.5
43
57.7
100
42.8
717
Form 1040 and Schedule F and other forms and schedules, but not Schedules C or E or Form 2106
34.8
238
38.1
37
49.7
81
34.8
238
Form 1040 and Form 2106 and other forms and schedules but not Schedules C, E, or F
55.4
242
42.0
32
62.5
80
55.8
283
Form 1040 and forms and schedules including more than one of the SE forms (Schedules C, E, or F or Form 2106)
69.4
618
72.0
40
88.3
99
65.7
746
*You are a “Wage and Investment” taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106. If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a “Self-Employed” taxpayer.
Table 3.—Taxpayer Burden for Taxpayers Who Filed Form 1040, by Activity
Form or schedule
Percent of returns filed
(percent)
Average time burden of taxpayer activities
(hours per return)
Total Time
Record-keeping
Tax planning
Form completion
All other activities
Average Costs per Return
(dollars)
All Taxpayers
100
23.3
14.1
3.2
3.2
2.8
179
Form 1040
68
30.5
19.1
4.2
3.8
3.5
242
Form 1040A
18
9.1
4.3
1.1
1.9
1.8
63
Form 1040EZ
14
7.2
2.5
1.5
2.1
1.2
29
Type of Taxpayer*
100
Wage and Investment
73
11.8
5.0
2.3
2.7
1.8
93
Self-Employed
27
53.9
38.1
5.8
4.4
1.2
410
Note: Detail may not add to total due to rounding.
*You are a “Wage and Investment” taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106. If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a “Self-Employed taxpayer.”
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB Control Number.
Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments should be submitted to OMB and the Treasury Department as indicated. 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 will 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. All comments will become a matter of public record.
Clearance Officer:
Glenn P. Kirkland, Internal Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, (202) 622-3428.
OMB Reviewer:
Alexander T. Hunt, Office of Management and Budget, Room 10235, New Executive Office Building, Washington, DC 20503, (202) 395-7316.
Dated: December 14, 2006.
Robert Dahl,
Treasury PRA Clearance Officer.
Appendix
Form
Title
1040
U.S. Individual Income Tax Return.
1040 A
U.S. Individual Income Tax Return.
1040 EZ
Income Tax Return for Single and Joint Filers With No Dependents.
1040X
Amended U.S. Individual Income Tax Return.
1040NR
U.S. Nonresident Alien Income Tax Return.
1040 NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.
926
Return by a U.S.Transferor of Property to a Foreign Corporation.
970
Application To Use LIFO Inventory Method.
972
Consent of Shareholder To Include Specific Amount in Gross Income.
1128
Application to Adopt, Change, or Retain a Tax Year.
2439
Notice to Shareholder of Undistributed Long-Term Capital Gains.
3115
Application for Change in Accounting Method.
3468
Investment Credit.
3520
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
3800
General Business Credit.
4255
Recapture of Investment Credit.
4562
Depreciation and Amortization.
4797
Sales of Business Property.
5471
Information Return of U.S. Persons With Respect To Certain Foreign Corporations.
5713
International Boycott Report.
5884
Work Opportunity Credit.
6478
Credit for Alcohol Used as Fuel.
6765
Credit for Increasing Research Activities.
8082
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
8271
Investor Reporting of Tax Shelter Registration Number.
8586
Low-Income Housing Credit.
8594
Asset Acquisition Statement.
8609 SCH A
Annual Statement.
8611
Recapture of Low-Income Housing Credit.
8621
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
8697
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.
8820
Orphan Drug Credit.
8826
Disabled Access Credit.
8830
Enhanced Oil Recovery Credit.
8835
Renewable Electricity and Refined Coal Production Credit.
8844
Empowerment Zone and Renewal Community Employment Credit.
8845
Indian Employment Credit.
8846
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
8847
Credit for Contributions to Selected Community Development Corporations.
8858
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities.
8860
Qualified Zone Academy Bond Credit.
8861
Welfare-to-Work Credit.
8864
Biodiesel Fuels Credit.
8865
Return of U.S. Persons With Respect To Certain Foreign Partnerships.
8866
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.
8873
Extraterritorial Income Exclusion.
8874
New Markets Credit.
8881
Credit for Small Employer Pension Plan Startup Costs.
8882
Credit for Employer-Provided Childcare Facilities and Services.
8886
Reportable Transaction Disclosure Statement.
8896
Low Sulfur Diesel Fuel Production Credit.
8900
Qualified Railroad Track Maintenance Credit.
8903
Domestic Production Activities Deduction.
8907
Nonconventional Source Fuel Credit.
8913
Credit for Federal Telephone Excise Tax Paid.
T (Timber)
Forest Activities Schedules.
5471 SCH J
Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation.
5471 SCH M
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.
5471 SCH N
Return of Officers, Directors, and 10%-or-More Shareholders of a Foreign Person Holding Company.
5471 SCH O
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of Its Stock.
5713 SCH A
International Boycott Factor (Section 999(c)(1)).
5713 SCH B
Specifically Attributable Taxes and Income (Section 999(c)(2)).
5713 SCH C
Tax Effect of the International Boycott Provisions.
8621 A
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company.
8693
Low-Income Housing Credit Disposition Bond.
8832
Entity Classification Election.
8838
Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Statement.
8858 SCH M
Transactions Between Controlled Foreign Disregarded Entity and Filer or Other Related Entities.
8865 SCH K-1
Partner's Share of Income, Credits, Deductions, etc.
8865 SCH O
Transfer of Property to a Foreign Partnership.
8865 SCH P
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
1040 SCH A
Itemized Deductions.
1040 SCH B
Interest and Ordinary Dividends.
1040 SCH C
Profit or Loss From Business.
1040 SCH C-EZ
Net Profit From Business.
1040 SCH D
Capital Gains and Losses.
1040 SCH D-1
Continuation Sheet for Schedule D.
1040 SCH E
Supplemental Income and Loss.
1040 SCH EIC
Earned Income Credit.
1040 SCH F
Profit or Loss From Farming.
1040 SCH H
Household Employment Taxes.
1040 SCH J
Income Averaging for Farmers and Fishermen.
1040 SCH R
Credit for the Elderly or the Disabled.
1040 SCH SE
Self-Employment Tax.
1116
Foreign Tax Credit.
1310
Statement of Person Claiming Refund Due a Deceased Taxpayer.
2106 EZ
Unreimbursed Employee Business Expenses.
2106
Employee Business Expenses.
2120
Multiple Support Declaration.
2210 F
Underpayment of Estimated Tax by Farmers and Fishermen.
2210
Underpayment of Estimated Tax by Individuals, Estates, and Trusts.
2350
Application for Extension of Time To File U.S. Income Tax Return.
2350 SP
Solicitud de Prorroga para Presentar la Declaracion del Impuesto sobre el Ingreso de los Estados Unidos.
2441
Child and Dependent Care Expenses.
2555 EZ
Foreign Earned Income Exclusion.
2555
Foreign Earned Income.
3903
Moving Expenses.
4137
Social Security and Medicare Tax on Unreported Tip Income.
4563
Exclusion of Income for Bona Fide Residents of American Samoa.
4684
Casualties and Thefts.
4835
Farm Rental Income and Expenses.
4952
Investment Interest Expense Deduction.
4972
Tax on Lump-Sum Distributions.
5074
Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI).
5329
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
6198
At-Risk Limitations.
6251
Alternative Minimum Tax—Individuals.
6252
Installment Sale Income.
6781
Gains and Losses From Section 1256 Contracts and Straddles.
8275 R
Regulation Disclosure Statement.
8275
Disclosure Statement.
8283
Noncash Charitable Contributions.
8332
Release of Claim to Exemption for Child of Divorced or Separated Parents.
8379
Injured Spouse Claim and Allocation.
8396
Mortgage Interest Credit.
8582 CR
Passive Activity Credit Limitations.
8582
Passive Activity Loss Limitations.
8606
Nondeductible IRAs.
8615
Tax for Children Under Age 14 With Investment Income of More Than $1,600.
8689
Allocation of Individual Income Tax to the Virgin Islands.
8801
Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts.
8812
Additional Child Tax Credit.
8814
Parents' Election to Report Child's Interest and Dividends.
8815
Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989.
8824
Like-Kind Exchanges.
8828
Recapture of Federal Mortgage Subsidy.
8829
Expenses for Business Use of Your Home.
8834
Qualified Electric Vehicle Credit.
8836
Qualifying Children Residency Statement.
8839
Qualified Adoption Expenses.
8840
Closer Connection Exception Statement for Aliens.
8843
Statement for Exempt Individuals and Individuals With a Medical Condition.
8853
Archer MSAs and Long-Term Care Insurance Contracts.
8854
Initial and Annual Expatriation Information Statement.
8859
District of Columbia First-Time Homebuyer Credit.
8862
Information To Claim Earned Income Credit After Disallowance.
8863
Education Credits.
8880
Credit for Qualified Retirement Savings Contributions.
8885
Health Coverage Tax Credit.
8888
Direct Deposit of Refund.
8889
Health Savings Accounts (HSAs).
8891
U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans.
8898
Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.
673
Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s).
1000
Ownership Certificate.
1040 A-SCH 1
Interest and Ordinary Dividends for Form 1040A Filers..
1040 A-SCH 2
Child and Dependent Care Expenses for Form 1040A Filers.
1040 A-SCH 3
Credit for the Elderly or the Disabled+F66 for Form 1040A Filers.
1040 ES-E
Estimated Tax for Individuals.
1040 ES-OCR
Estimated Tax for Individuals (Optical Character Recognition Without Form 1040V).
1040 ES-OCR-V
Payment Voucher.
1040 ES-OTC
Estimated Tax for Individuals.
1040 ES/VOCR
Estimated Tax for Individuals (Optical Character Recognition With Form 1040V).
1040 V
Payment Voucher.
1040 V-OCR
Payment Voucher.
1040 V-OCR-ES
Payment Voucher.
1045
Application for Tentative Refund.
4070 A
Employee's Daily Record of Tips.
4070
Employee's Report of Tips to Employer.
4361
Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.
4868
Application for Automatic Extension of Time To File Individual U.S. Income Tax Return.
4868 SP
Solicitud de Prorroga para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos.
5213
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit.
8453 OL
U.S. Individual Income Tax Declaration for an IRS e-file Online Return.
8453 OL SP
Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos por Medio de la Presentacion Electronica del IRS (e-file) En-Linea.
8453
U.S. Individual Income Tax Declaration for an IRS e-file Return.
8453 SP
Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos por Medio de la Presentacion Electronica del IRS e-file.
8818
Optional Form To Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989.
8822
Change of Address.
8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
8836 SCH A
Third Party Affidavit.
8836 SCH B
Third Party Affidavit.
8878
IRS e-file Signature Authorization for Application for Extension of Time to File.
8879
IRS e-file Signature Authorization.
8901
Information on Qualifying Children Who Are Not Dependents (For Child Tax Credit Only).
9465
Installment Agreement Request.
W-7 A
Application for Taxpayer Identification Number for Pending U.S. Adoptions.
W-7
Application for IRS Individual Taxpayer Identification Number.
982
Reduction of Tax Attributes Due To Discharge of Indebtedness (and Section 1082 Basis Adjustment).
4136
Credit for Federal Tax Paid On Fuels.
4970
Tax on Accumulation Distribution of Trusts.
2848
Power of Attorney and Declaration of Representative.
4029
Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits.
4852
Substitute for Form W-2 or Form 1099-R.
5754
Statement by Person(s) Receiving Gambling Winnings.
8821
Tax Information Authorization.
8836 SP
Comprobante de Residencia para los Hijos(as) Calificados(as).
8836 SP-SCH A
Declaracion Jurada del Tercero.
8836 SP-SCH B
Declaracion Jurada del Tercero.
8878 SP
Autorizacion de firma para presentar por medio del IRS e-file—Solicitud de prorroga del plazo.
8879 SP
Autorizacion de firma para presentar por medio del IRS e-file.
9465 SP
Peticion para un Plan de Pagos a Plazos.
SS-4
Application for Employer Identification Number.
SS-8
Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding.
W-4P
Withholding Certificate for Pension or Annuity Payments.
W-4S
Request for Federal Income Tax Withholding From Sick Pay.
W-4 SP
Certificado de descuentos del(la) empleado(a) para la retencion.
W-4 V
Voluntary Withholding Request.
W-4
Employee's Withholding Allowance Certificate.
W-5 SP
Certificado del pago por adelantado del Credito por Ingreso del Trabajo.
W-5
Earned Income Credit Advance Payment Certificate.
W-7 SP
Solicitud de Numero de Identicacion Personal del Contribuyente el Servicio de Impuestos Internos.
[FR Doc. E6-21709 Filed 12-19-06; 8:45 am]
BILLING CODE 4830-01-P
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