[Federal Register: September 19, 2005 (Volume 70, Number 180)]
[Notices]
[Page 54974-54981]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr19se05-129]
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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, Form 1040EZ, Form 1040X, and All
Attachments to These Forms
SUMMARY: The Department of the 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 October 19,
2005, to be assured of consideration.
ADDRESSES: Copies of the submission may be obtained by contacting the
Internal Revenue Service by e-mail (Glenn.P.Kirkland@irs.gov) or by
calling (202) 622-3428 (not a toll-free call).
Comments regarding this information collection should be addressed
to OMB by e-mail (Alexander_T._Hunt@omb.eop.gov) or by paper mail to
Desk Officer for the
[[Page 54975]]
Department of the Treasury, Office of Information and Regulatory
Affairs, Office of Management and Budget, New Executive Office
Building, Washington, DC 20503 and to the Treasury Department by e-mail
Michael.Robinson@do.treas.gov) or by paper mail to Clearance Officer,
Department of the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW.,
Washington, DC 20220.
SUPPLEMENTARY INFORMATION: The Department of the Treasury and the
Internal Revenue Service, as part of our continuing efforts to reduce
paperwork and respondent burden, invite 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; Form 1040X; 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.
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, 1040 EZ, 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 reported under the existing methodology, which is based on form
length and complexity.\1\
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\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.).
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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
[[Page 54976]]
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.
Type of Review: Extension; Revision; New Collection.
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; Form 1040X; 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; several new forms are included in the
submission.
Type of Review: Extension or revision of currently approved
collections; new collections.
Affected Public: Individuals or households.
Estimated Number of Respondents: 130,200,000.
Total Estimated Time: 3.0 billion hours.
Estimated Average Time Per Respondent: 23.3 hours.
Total Estimated Out-of-Pocket Costs: $23.4 billion.
Estimated Average Out-of-Pocket Cost Per Respondent: $179.
Table 1.--Taxpayer Burden for Individual Taxpayers Who Filed Form 1040, by Preparation Method
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Average burden
---------------------------------------------------------------------------------------
Number of Average for all Self-prepared Self-prepared with Prepared by paid
Major form filed or type of taxpayer returns preparation methods without tax software tax software professional
(millions) ---------------------------------------------------------------------------------------
Hours Costs Hours Costs Hours Costs Hours Costs
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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 ......... 110.1 9 5.5 60
Type of Taxpayer*:
Wage and Investment............................. 94.6 11.8 93 11.5 14 17.8 35 9.0 142
[[Page 54977]]
Self-Employed................................... 35.6 53.9 410 48.5 31 68.4 81 53.9 522
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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
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Average burden
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Type of taxpayer * and common combination of Average for all Self-prepared without Self-prepared with tax Prepared by paid
forms filed preparation methods tax software software professional
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Hours Costs Hours Costs Hours Costs Hours Costs
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Common Filing Combinations of Wage & Investment Taxpayers
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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 9.2 88 12.2 17 15.8 34 6.6 118
Schedules A and D..............................
Form 1040 and Schedule A and other forms and 16.3 126 19.2 17 22.6 41 11.9 198
schedules, but not Schedule D..................
Form 1040 and Schedule D and other forms and 17.6 159 22.5 14 27.3 48 12.9 223
schedules, but not Schedule A..................
Form 1040 and Schedules A and D and other forms 24.6 239 32.8 13 35.4 44 18.1 365
and schedules..................................
-------------------------------------------------
Common Filing Combinations of Self -Employed Taxpayers
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Self-Employed Taxpayers......................... 53.9 410 48.5 31 68.4 81 53.9 522
Form 1040 and Schedule C and other forms and 59.4 245 51.4 24 74.6 63 56.1 323
schedules, but not Schedules E or F or Form
2106...........................................
Form 1040 and Schedule E and other forms and 44.7 591 37.5 43 57.7 100 42.8 717
schedules, but not Schedules C or F or Form
2106...........................................
Form 1040 and Schedule F and other forms and 34.8 238 38.1 37 49.7 81 34.8 238
schedules, but not Schedules C or E or Form
2106...........................................
Form 1040 and Form 2106 and other forms and 55.4 242 42.0 32 62.5 80 55.8 283
schedules but not Schedules C, E, or F.........
Form 1040 and forms and schedules including more 69.4 618 72.0 40 88.3 99 65.7 746
than one of the SE forms (Schedules C, E, or F
or Form 2106)..................................
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* 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.
[[Page 54978]]
Table 3.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Activity
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Average time burden of taxpayer activities (hours per return)
Percent of ------------------------------------------------------------------- Average
Form or schedule returns Tax Form All other cost per
files Total time Recordkeeping planning completion activities return
--------------------------------------------------------------------------------------------------------------------------------------------------------
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
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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 above. 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.
Dated: September 13, 2005.
Michael A. Robinson,
Treasury Department Clearance Officer.
Appendix
----------------------------------------------------------------------------------------------------------------
OMB Form Title
----------------------------------------------------------------------------------------------------------------
0074................................... 1040................................... U.S. Individual Income Tax
Return.
0085................................... 1040 A................................. U.S. Individual Income Tax
Return.
0675................................... 1040 EZ................................ Income Tax Return for Single
and Joint Filers With No
Dependents.
0091................................... 1040X.................................. Amended U.S. Individual Income
Tax Return.
0089................................... 1040NR................................. U.S. Nonresident Alien Income
Tax Return.
1468................................... 1040 NR-EZ............................. U.S. Income Tax Return for
Certain Nonresident Aliens
With No Dependents.
0026................................... 926.................................... Return by a U.S.Transferor of
Property to a Foreign
Corporation.
0042................................... 970.................................... Application To Use LIFO
Inventory Method.
0134................................... 1128................................... Application to Adopt, Change,
or Retain a Tax Year.
0145................................... 2439................................... Notice to Shareholder of
Undistributed Long-Term
Capital Gains.
0152................................... 3115................................... Application for Change in
Accounting Method.
0155................................... 3468................................... Investment Credit.
0159................................... 3520................................... Annual Return To Report
Transactions With Foreign
Trusts and Receipt of Certain
Foreign Gifts.
0895................................... 3800................................... General Business Credit.
0166................................... 4255................................... Recapture of Investment
Credit.
0172................................... 4562................................... Depreciation and Amortization.
0184................................... 4797................................... Sales of Business Property.
0704................................... 5471................................... Information Return of U.S.
Persons With Respect To
Certain Foreign Corporations.
0216................................... 5713................................... International Boycott Report.
0219................................... 5884................................... Work Opportunity Credit.
0231................................... 6478................................... Credit for Alcohol Used as
Fuel.
0619................................... 6765................................... Credit for Increasing Research
Activities.
0790................................... 8082................................... Notice of Inconsistent
Treatment or Administrative
Adjustment Request (AAR).
0881................................... 8271................................... Investor Reporting of Tax
Shelter Registration Number.
0984................................... 8586................................... Low-Income Housing Credit.
1021................................... 8594................................... Asset Acquisition Statement.
0988................................... 8609 SCH A............................. Annual Statement.
1035................................... 8611................................... Recapture of Low-Income
Housing Credit.
1002................................... 8621................................... Return by a Shareholder of a
Passive Foreign Investment
Company or Qualified Electing
Fund.
1031................................... 8697................................... Interest Computation Under the
Look-Back Method for
Completed Long-Term
Contracts.
1505................................... 8820................................... Orphan Drug Credit.
1205................................... 8826................................... Disabled Access Credit.
1282................................... 8830................................... Enhanced Oil Recovery Credit.
1362................................... 8835................................... Renewable Electricity and
Refined Coal Production
Credit.
[[Page 54979]]
1444................................... 8844................................... Empowerment Zone and Renewal
Community Employment Credit.
1417................................... 8845................................... Indian Employment Credit.
1414................................... 8846................................... Credit for Employer Social
Security and Medicare Taxes
Paid on Certain Employee
Tips.
1416................................... 8847................................... Credit for Contributions to
Selected Community
Development Corporations.
1910................................... 8858................................... Information Return of U.S.
Persons With Respect to
Foreign Disregarded Entities.
1606................................... 8860................................... Qualified Zone Academy Bond
Credit.
1569................................... 8861................................... Welfare-to-Work Credit.
1924................................... 8864................................... Biodiesel Fuels Credit.
1668................................... 8865................................... Return of U.S. Persons With
Respect To Certain Foreign
Partnerships.
1622................................... 8866................................... Interest Computation Under the
Look-Back Method for Property
Depreciated Under the Income
Forecast Method.
1722................................... 8873................................... Extraterritorial Income
Exclusion.
1804................................... 8874................................... New Markets Credit.
1810................................... 8881................................... Credit for Small Employer
Pension Plan Startup Costs.
1809................................... 8882................................... Credit for Employer-Provided
Childcare Facilities and
Services.
1800................................... 8886................................... Reportable Transaction
Disclosure Statement.
1914................................... 8896................................... Low Sulfur Diesel Fuel
Production Credit.
NEW.................................... 8900................................... Qualified Railroad Track
Maintenance Credit.
NEW.................................... 8903................................... Domestic Production Activities
Deduction.
0007................................... T (Timber)............................. Forest Activities Schedules.
0043................................... 972.................................... Consent of Shareholder To
Include Specific Amount in
Gross Income.
0704................................... 5471 SCH J............................. Accumulated Earnings and
Profits (E&P) of Controlled
Foreign Corporation.
0704................................... 5471 SCH M............................. Transactions Between
Controlled Foreign
Corporation and Shareholders
or Other Related Persons.
0704................................... 5471 SCH N............................. Return of Officers, Directors,
and 10%-or-More Shareholders
of a Foreign Person Holding
Company.
0704................................... 5471 SCH O............................. Organization or Reorganization
of Foreign Corporation, and
Acquisitions and Dispositions
of Its Stock.
0216................................... 5713 SCH A............................. International Boycott Factor
(Section 999(c)(1)).
0216................................... 5713 SCH B............................. Specifically Attributable
Taxes and Income (Section
999(c)(2)).
0216................................... 5713 SCH C............................. Tax Effect of the
International Boycott
Provisions.
NEW.................................... 8621 A................................. Return by a Shareholder Making
Certain Late Elections to End
Treatment as a Passive
Foreign Investment Company.
1029................................... 8693................................... Low-Income Housing Credit
Disposition Bond.
1516................................... 8832................................... Entity Classification
Election.
1395................................... 8838................................... Consent To Extend the Time To
Assess Tax Under Section 367--
Gain Recognition Statement.
1910................................... 8858 SCH M............................. Transactions Between
Controlled Foreign
Disregarded Entity and Filer
or Other Related Entities.
1668................................... 8865 SCH K-1........................... Partner's Share of Income,
Credits, Deductions, etc.
1668................................... 8865 SCH O............................. Transfer of Property to a
Foreign Partnership.
1668................................... 8865 SCH P............................. Acquisitions, Dispositions,
and Changes of Interests in a
Foreign Partnership.
0074................................... 1040 SCH A............................. Itemized Deductions.
0074................................... 1040 SCH B............................. Interest and Ordinary
Dividends.
0074................................... 1040 SCH C............................. Profit or Loss From Business.
0074................................... 1040 SCH C-EZ.......................... Net Profit From Business.
0074................................... 1040 SCH D............................. Capital Gains and Losses.
0074................................... 1040 SCH D-1........................... Continuation Sheet for
Schedule D.
0074................................... 1040 SCH E............................. Supplemental Income and Loss.
0074................................... 1040 SCH EIC........................... Earned Income Credit.
0074................................... 1040 SCH F............................. Profit or Loss From Farming.
0074................................... 1040 SCH H............................. Household Employment Taxes.
0074................................... 1040 SCH J............................. Income Averaging for Farmers
and Fishermen.
0074................................... 1040 SCH R............................. Credit for the Elderly or the
Disabled.
0074................................... 1040 SCH SE............................ Self-Employment Tax.
0121................................... 1116................................... Foreign Tax Credit.
0073................................... 1310................................... Statement of Person Claiming
Refund Due a Deceased
Taxpayer.
1441................................... 2106 EZ................................ Unreimbursed Employee Business
Expenses.
0139................................... 2106................................... Employee Business Expenses.
0071................................... 2120................................... Multiple Support Declaration.
0140................................... 2210 F................................. Underpayment of Estimated Tax
by Farmers and Fishermen.
0140................................... 2210................................... Underpayment of Estimated Tax
by Individuals, Estates, and
Trusts.
0070................................... 2350................................... Application for Extension of
Time To File U.S. Income Tax
Return.
0068................................... 2441................................... Child and Dependent Care
Expenses.
1326................................... 2555 EZ................................ Foreign Earned Income
Exclusion.
0067................................... 2555................................... Foreign Earned Income.
0062................................... 3903................................... Moving Expenses.
0059................................... 4137................................... Social Security and Medicare
Tax on Unreported Tip Income.
0173................................... 4563................................... Exclusion of Income for Bona
Fide Residents of American
Samoa.
0177................................... 4684................................... Casualties and Thefts.
0187................................... 4835................................... Farm Rental Income and
Expenses.
0191................................... 4952................................... Investment Interest Expense
Deduction.
[[Page 54980]]
0193................................... 4972................................... Tax on Lump-Sum Distributions.
0803................................... 5074................................... Allocation of Individual
Income Tax To Guam or the
Commonwealth of the Northern
Mariana Islands (CNMI).
0203................................... 5329................................... Additional Taxes on Qualified
Plans (Including IRAs) and
Other Tax-Favored Accounts.
0712................................... 6198................................... At-Risk Limitations.
0227................................... 6251................................... Alternative Minimum Tax--
Individuals.
0228................................... 6252................................... Installment Sale Income.
0644................................... 6781................................... Gains and Losses From Section
1256 Contracts and Straddles.
0889................................... 8275 R................................. Regulation Disclosure
Statement.
0889................................... 8275................................... Disclosure Statement.
0908................................... 8283................................... Noncash Charitable
Contributions.
0915................................... 8332................................... Release of Claim to Exemption
for Child of Divorced or
Separated Parents.
1210................................... 8379................................... Injured Spouse Claim and
Allocation.
0930................................... 8396................................... Mortgage Interest Credit.
1034................................... 8582 CR................................ Passive Activity Credit
Limitations.
1008................................... 8582................................... Passive Activity Loss
Limitations.
1007................................... 8606................................... Nondeductible IRAs.
0998................................... 8615................................... Tax for Children Under Age 14
With Investment Income of
More Than $1,600.
1032................................... 8689................................... Allocation of Individual
Income Tax To the Virgin
Islands.
1073................................... 8801................................... Credit for Prior Year Minimum
Tax--Individuals, Estates,
and Trusts.
1620................................... 8812................................... Additional Child Tax Credit.
1128................................... 8814................................... Parents' Election To Report
Child's Interest and
Dividends.
1173................................... 8815................................... Exclusion of Interest From
Series EE and I U.S. Savings
Bonds Issued After 1989.
1190................................... 8824................................... Like-Kind Exchanges.
1288................................... 8828................................... Recapture of Federal Mortgage
Subsidy.
1266................................... 8829................................... Expenses for Business Use of
Your Home.
1374................................... 8834................................... Qualified Electric Vehicle
Credit.
1829................................... 8836................................... Qualifying Children Residency
Statement
1552................................... 8839................................... Qualified Adoption Expenses.
1410................................... 8840................................... Closer Connection Exception
Statement for Aliens.
1411................................... 8843................................... Statement for Exempt
Individuals and Individuals
With a Medical Condition.
1561................................... 8853................................... Archer MSAs and Long-Term Care
Insurance Contracts.
1567................................... 8854................................... Initial and Annual
Expatriation Information
Statement.
1584................................... 8859................................... District of Columbia First-
Time Homebuyer Credit.
1619................................... 8862................................... Information to Claim Earned
Income Credit After
Disallowance.
1618................................... 8863................................... Education Credits.
1805................................... 8880................................... Credit for Qualified
Retirement Savings
Contributions.
1807................................... 8885................................... Health Coverage Tax Credit.
1911................................... 8889................................... Health Savings Accounts
(HSAs).
1928................................... 8891................................... U.S. Information Return for
Beneficiaries of Certain
Canadian Registered
Retirement Plans.
NEW.................................... 8898................................... Statement for Individuals Who
Begin or End Bona Fide
Residence in a U.S.
Possesion.
0666................................... 673.................................... Statement for Claiming
Exemption From Withholding on
Foreign Earned Income
Eligible for the
Exclusion(s).
0054................................... 1000................................... Ownership Certificate.
0085................................... 1040 A-SCH 1........................... Interest and Ordinary
Dividends for Form 1040A
Filers.
0085................................... 1040 A-SCH 2........................... Child and Dependent Care
Expenses for Form 1040A
Filers.
0085................................... 1040 A-SCH 3........................... Credit for the Elderly or the
Disabled+F66 for Form 1040A
Filers.
0087................................... 1040 ES-E.............................. Estimated Tax for Individuals.
0087................................... 1040 ES-OCR............................ Estimated Tax for Individuals
(Optical Character
Recognition Without Form
1040V).
0087................................... 1040 ES-OCR-V.......................... Payment Voucher.
0087................................... 1040 ES-OTC............................ Estimated Tax for Individuals.
0087................................... 1040 ES/VOCR........................... Estimated Tax for Individuals
(Optical Character
Recognition With Form 1040V).
0074................................... 1040 V................................. Payment Voucher.
0074................................... 1040 V-OCR............................. Payment Voucher.
0074................................... 1040 V-OCR-ES.......................... Payment Voucher.
0098................................... 1045................................... Application for Tentative
Refund.
0065................................... 4070 A................................. Employee's Daily Record of
Tips.
0065................................... 4070................................... Employee's Report of Tips to
Employer.
0168................................... 4361................................... Application for Exemption From
Self-Employment Tax for Use
by Ministers, Members of
Religious Orders, and
Christian Science
Practitioners.
0188................................... 4868................................... Application for Automatic
Extension of Time To File
Individual U.S. Income Tax
Return.
0195................................... 5213................................... Election To Postpone
Determination as To Whether
the Presumption Applies That
an Activity Is Engaged in for
Profit.
1397................................... 8453 OL................................ U.S. Individual Income Tax
Declaration for an IRS e-file
Online Return.
0936................................... 8453................................... U.S. Individual Income Tax
Declaration for an IRS e-file
Return.
1151................................... 8818................................... Optional Form To Record
Redemption of Series EE and I
U.S. Savings Bonds Issued
After 1989.
1163................................... 8822................................... Change of Address.
1354................................... 8833................................... Treaty-Based Return Position
Disclosure Under Section 6114
or 7701(b).
1829................................... 8836 SCH A............................. Third Party Affidavit.
1829................................... 8836 SCH B............................. Third Party Affidavit.
1755................................... 8878................................... IRS e-file Signature
Authorization for Application
for Extension of Time to
File.
[[Page 54981]]
1758................................... 8879................................... IRS e-file Signature
Authorization.
NEW.................................... 8901................................... Information on Qualifying
Children Who Are Not
Dependents (For Child Tax
Credit Only).
1350................................... 9465................................... Installment Agreement Request.
1547................................... W-7 A.................................. Application for Taxpayer
Identification Number for
Pending U.S. Adoptions.
1483................................... W-7.................................... Application for IRS Individual
Taxpayer Identification
Number.
0046................................... 982.................................... Reduction of Tax Attributes
Due To Discharge of
Indebtedness (and Section
1082 Basis Adjustment.
0162................................... 4136................................... Credit for Federal Tax Paid On
Fuels.
0192................................... 4970................................... Tax on Accumulation
Distribution of Trusts.
0150................................... 2848................................... Power of Attorney and
Declaration of
Representative.
0064................................... 4029................................... Application for Exemption From
Social Security and Medicare
Taxes and Waiver of Benefits.
0458................................... 4852................................... Substitute for Form W-2 or
Form 1099-R.
0239................................... 5754................................... Statement by Person(s)
Receiving Gambling Winnings.
1165................................... 8821................................... Tax Information Authorization.
1829................................... 8836 SP................................ Comprobante de Residencia para
los Hijos(as)
Calificados(as).
1829................................... 8836 SP-SCH A.......................... Declaracion Jurada del Tercero
A.
1829................................... 8836 SP-SCH B.......................... Declaracion Jurada del Tercero
B.
1755................................... 8878 SP................................ Autorizacion de firma para
presentar por medio del IRS e-
file--Solicitud de prorroga
del plazo.
1758................................... 8879 SP................................ Autorizacion de firma para
presentar por medio del IRS e-
file.
1350................................... 9465 SP................................ Peticion para un Plan de Pagos
a Plazos.
0003................................... SS-4................................... Application for Employer
Identification Number.
0004................................... SS-8................................... Determination of Employee Work
Status for Purposes of
Federal Employment Taxes and
Income Tax Withholding.
0415................................... W-4P................................... Withholding Certificate for
Pension or Annuity Payments.
0717................................... W-4S................................... Request for Federal Income Tax
Withholding From Sick Pay.
0010................................... W-4 SP................................. Certificado de descuentos
del(la) empleado(a) para la
retencion.
1501................................... W-4 V.................................. Voluntary Withholding Request.
0010................................... W-4.................................... Employee's Withholding
Allowance Certificate.
1342................................... W-5 SP................................. Certificado del pago por
adelantado del Credito por
Ingreso del Trabajo.
1342................................... W-5.................................... Earned Income Credit Advance
Payment Certificate.
1483................................... W-7 SP................................. Solicitud de Numero de
Identicacion Personal del
Contribuyente el Servicio de
Impuestos Internos.
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[FR Doc. 05-18505 Filed 9-16-05; 8:45 am]
BILLING CODE 4830-01-P