Federal Register, Volume 76 Issue 242 (Friday, December 16, 2011)

[Federal Register Volume 76, Number 242 (Friday, December 16, 2011)]
[Notices]
[Pages 78336-78342]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-32303]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment Request for Form 1040 and Schedules
A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE., Form 1040A, Form
1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, and All Attachments to
These Forms

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: 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; Form 1040EZ; Form 1040NR; Form 1040NR-EZ; Form 1040X; and all
attachments to these forms (see the Appendix to this notice).

DATES: Written comments should be received on or before February 14,
2012 to be assured of consideration.

ADDRESSES: Direct all written comments to The OMB Unit,
SE:W:CAR:MP:T:T:SP, Internal Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information
should be directed to Chief, RAS:R:TAM, NCA 7th Floor, Internal Revenue
Service, 1111 Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

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. The
PRA also requires agencies to estimate the burden for each collection
of information. Burden estimates for each control number are displayed
in (1) PRA notices that accompany collections of information, (2)
Federal Register notices such as this one, and (3) OMB's database of
approved information collections.

Taxpayer Burden Model

The Individual Taxpayer Burden Model (ITBM) estimates burden
experienced by individual taxpayers when complying with Federal tax
laws and incorporates results from a survey of tax year 2007 individual
taxpayers, conducted in 2008 and 2009. The approach to measuring burden
focuses on the characteristics and activities undertaken by individual
taxpayers in meeting their tax return filing obligations.
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers in complying with the Federal tax system and are estimated
separately. Out-of-pocket costs include any expenses incurred by
taxpayers to prepare and submit their tax returns. Examples include tax
return preparation fees, the purchase price of tax preparation
software, submission fees, photocopying costs, postage, and phone calls
(if not toll-free).
The methodology distinguishes among preparation method, taxpayer
activities, taxpayer type, filing method, and income level. Indicators
of tax law and administrative complexity, as reflected in the tax forms
and instructions, are incorporated into the model.
Preparation methods reflected in the model are as follows:
Self-prepared without software,
Self-prepared with software, and
Use of a paid preparer or tax professional.
Types of taxpayer activities reflected in the model are as follows:
Recordkeeping,
Tax planning,
Gathering tax materials,
Use of services (IRS and other),
Form completion, and
Form submission (electronic and paper).

[[Page 78337]]

Taxpayer Burden Estimates

Summary level results using this methodology are presented in Table
1 below. The data shown are the best forward-looking estimates
available for income tax returns filed for tax year 2011. Note that the
estimates presented in this table differ from those published in the
tax form instructions and publications. Revised estimates presented
herein reflect legislation approved after the IRS Forms and
Publications print deadline.
Table 1 shows burden estimates based upon current statutory
requirements as of October 21, 2011 for taxpayers filing a 2011 Form
1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs
are presented separately. Time burden is broken out by taxpayer
activity, with record keeping representing the largest component. Out-
of-pocket costs include any expenses incurred by taxpayers to prepare
and submit their tax returns. Examples include tax return preparation
and submission fees, postage and photocopying costs, and tax
preparation software costs. While these estimates do not include burden
associated with post-filing activities, IRS operational data indicate
that electronically prepared and filed returns have fewer arithmetic
errors, implying lower post-filing burden.
Reported time and cost burdens are national averages and do not
necessarily reflect a ``typical'' case. Most taxpayers experience lower
than average burden, with taxpayer burden varying considerably by
taxpayer type. For instance, the estimated average time burden for all
taxpayers filing a Form 1040, 1040A, or 1040EZ is 18 hours, with an
average cost of $230 per return. This average includes all associated
forms and schedules, across all preparation methods and taxpayer
activities. The average burden for taxpayers filing Form 1040 is about
22 hours and $290; the average burden for taxpayers filing Form 1040A
is about 10 hours and $120; and the average for Form 1040EZ filers is
about 7 hours and $50.
Within each of these estimates there is significant variation in
taxpayer activity. For example, non-business taxpayers are expected to
have an average burden of about 12 hours and $150, while business
taxpayers are expected to have an average burden of about 32 hours and
$410. Similarly, tax preparation fees and other out-of-pocket costs
vary extensively depending on the tax situation of the taxpayer, the
type of software or professional preparer used, and the geographic
location.
The estimates include burden for activities up through and
including filing a return but do not include burden associated with
post-filing activities. However, operational IRS data indicate that
electronically prepared and e-filed returns have fewer arithmetic
errors, implying a lower associated post-filing burden.

Proposed 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; Form 1040EZ; Form 1040NR; Form
1040NR-EZ, 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 statistical
use.
Current Actions: The change in estimated aggregate compliance
burden can be explained by three major sources--technical adjustments,
statutory changes, and discretionary agency (IRS) actions.
Technical Adjustments--The largest adjustments are from
incorporation of new taxpayer data, updated forecasting targets, and
refinements to the estimation methodology. The incorporation of new
taxpayer data to better reflect the impact of the current economic
environment provides the largest adjustment.
Statutory Changes--The primary drivers for the statutory changes
are credits provided in the American Recovery and Reinvestment Act
(ARRA) of 2009 and implementation of new reporting requirements in the
Emergency Economic Stabilization Act of 2008. The provisions listed
below are more than offset by the impact of the expiring ARRA
provision.
Primary examples include:

New or Changed Provisions

Capital Gains and Losses: In most cases, transactions for capital
gains and losses must now be entered on the new Form 8949 and the
subtotal of the sales price, basis, and adjustment amounts from Form
8949 are carried to the Schedule D. Up to six separate Forms 8949 could
be required depending on the holding period of the assets, whether or
not basis related to the transaction was reported by the broker, and
whether a reporting document was received for the transaction. These
changes were made to coincide with the new Form 1099-B basis reporting.
The number of filers affected: 21,000,000.
Alternative Minimum Tax: The AMT exemption amount was increased to
$48,450 ($74,450 if married filing jointly or a qualified widow;
$37,225 if married filing separately).
Had this legislation not been enacted, at least 20 million
additional taxpayers would have been required to file Form 6251,
Alternative Minimum Tax.

Expired Provisions

The Making Work Pay Credit expired.
The number of filers who claimed this provision in 2010:
100,000,000.
IRS Discretionary Changes--IRS discretionary changes include
expanded e-file availability, registration fees for paid preparers, and
fees for a new competency exam for certain preparers.
Discretionary changes also include a change for the repayment of
the first-time homebuyer credit. Repayment may now be made without
attaching Form 5405.
The number of filers affected: 550,000.
These initiatives have a net effect of a slight decrease in time
that is not shown due to rounding as well as a net effect of increasing
money burden.
Total--Taken together, the changes discussed above have decreased
the total reported burden by 22,000,000 hours.
Type of Review: Revision of currently approved collections.
Affected Public: Individuals or households.
Estimated Number of Respondents: 153,200,000.
Total Estimated Time: 2.679 billion hours (2,679,000,000 hours).
Estimated Time Per Respondent: 17.49 hours.
Total Estimated Out-of-Pocket Costs: $34.131 billion
($34,131,000,000).
Estimated Out-of-Pocket Cost per Respondent: $230.
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 submitted in response to this notice will be summarized
and/or

[[Page 78338]]

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 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.

Approved: December 12, 2011.
Yvette Lawrence,
IRS Supervisory Tax Analyst.

Table 1--Estimated Average Taxpayer Burden for Individuals by Activity
[The average time and costs required to; complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will vary
depending on individual circumstances. The estimated averages are:]
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average time burden (hours)
--------------------------------------------------------------------------------------
Percentage Average
Primary form filed or type of taxpayer of returns Total time Record Tax Form Form cost
* keeping planning completion submission All other (dollars)
**
--------------------------------------------------------------------------------------------------------------------------------------------------------
All taxpayers Primary forms filed................... 100 18.0 8.0 2.0 4.0 1.0 3.0 $230
1040................................................ 68 22.0 10.0 3.0 4.0 1.0 3.0 290
1040A............................................... 19 10.0 4.0 1.0 3.0 1.0 2.0 120
1040EZ.............................................. 13 7.0 2.0 1.0 2.0 1.0 1.0 50
Nonbusiness ***..................................... 70 12.0 5.0 2.0 3.0 1.0 2.0 150
Business ***........................................ 30 32.0 16.0 4.0 6.0 1.0 4.0 410
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Detail may not add to total time due to rounding. Dollars rounded to the nearest $10.
* A ``business'' filer files one or more of the following with Form 1040: Schedule C, C-EZ, E, F, Form 2106, or 2106-EZ. A ``non-business'' filer does
not file any of these schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.

Table 2--ICB Estimates for the 1040/A/EZ/NR/NR-EZ/X
[Series of returns and supporting forms and schedules]
--------------------------------------------------------------------------------------------------------------------------------------------------------
FY 2012
----------------------------------------------------------------------------------------------
Program change
Previously Program change due to new Program change FY12
approved FY11 due to adjustment legislation due to agency
--------------------------------------------------------------------------------------------------------------------------------------------------------
Number of Taxpayers...................................... 146,700,000 6,500,000 ................. ................. 153,200,000
Burden in Hours.......................................... 2,701,000,000 16,000,000 (37,000,000) ................. 2,679,000,000
Burden in Dollars........................................ 35,193,000,000 (673,000,000) (418,000,000) 29,000,000 34,131,000,000
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Appendix
------------------------------------------------------------------------
Filed by
Forms individuals Title
and others
------------------------------------------------------------------------
673............................ ............... Statement for Claiming
Exemption From
Withholding on
Foreign Earned Income
Eligible for the
Exclusions Provided
by Section 911.
926............................ X Return by a U.S.
Transferor of
Property to a Foreign
Corporation.
970............................ X Application To Use
LIFO Inventory
Method.
972............................ X Consent of Shareholder
To Include Specific
Amount in Gross
Income.
982............................ X Reduction of Tax
Attributes Due To
Discharge of
Indebtedness (and
Section 1082 Basis
Adjustment).
1040........................... ............... U.S. Individual Income
Tax Return.
1040 SCH A..................... ............... Itemized Deductions.
1040 SCH B..................... ............... Interest and Ordinary
Dividends.
1040 SCH C..................... X Profit or Loss From
Business.
1040 SCH C-EZ.................. X Net Profit From
Business.
1040 SCH D..................... ............... Capital Gains and
Losses.
1040 SCH D-1................... ............... Continuation Sheet for
Schedule D.
1040 SCH E..................... X Supplemental Income
and Loss.
1040 SCH EIC................... ............... Earned Income Credit.
1040 SCH F..................... X Profit or Loss From
Farming.
1040 SCH H..................... X 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.
1040 A......................... ............... U.S. Individual Income
Tax Return.
1040ES (NR).................... ............... U.S. Estimated Tax for
Nonresident Alien
Individuals.
1040ES (PR).................... ............... Estimated Federal Tax
on Self Employment
Income and on
Household Employees
(Residents of Puerto
Rico).

[[Page 78339]]

1040 ES-OCR-V.................. ............... Payment Voucher.
1040 ES-OTC.................... ............... Estimated Tax for
Individuals.
1040 EZ........................ ............... Income Tax Return for
Single and Joint
Filers With No
Dependents.
1040 NR........................ ............... U.S. Nonresident Alien
Income Tax Return.
1040 NR-EZ..................... ............... U.S. Income Tax Return
for Certain
Nonresident Aliens
With No Dependents.
1040 V......................... ............... Payment Voucher.
1040 V-OCR-ES.................. ............... Payment Voucher.
1040 X......................... ............... Amended U.S.
Individual Income Tax
Return.
1045........................... X Application for
Tentative Refund.
1116........................... X Foreign Tax Credit.
1127........................... X Application For
Extension of Time For
Payment of Tax
1128........................... X Application To Adopt,
Change, or Retain a
Tax Year.
1310........................... ............... Statement of Person
Claiming Refund Due a
Deceased Taxpayer.
2106........................... ............... Employee Business
Expenses.
2106 EZ........................ ............... Unreimbursed Employee
Business Expenses.
2120........................... ............... Multiple Support
Declaration.
2210........................... X Underpayment of
Estimated Tax by
Individuals, Estates,
and Trusts.
2210 F......................... X Underpayment of
Estimated Tax by
Farmers and
Fishermen.
2350........................... ............... Application for
Extension of Time To
File U.S. Income Tax
Return.
2350 SP........................ ............... Solicitud de
Pr[oacute]rroga para
Presentar la
Declaraci[oacute]n
del Impuesto Personal
sobre el Ingreso de
los Estados Unidos.
2439........................... X Notice to Shareholder
of Undistributed Long-
Term Capital Gains.
2441........................... ............... Child and Dependent
Care Expenses.
2555........................... ............... Foreign Earned Income.
2555 EZ........................ ............... Foreign Earned Income
Exclusion.
2848........................... X Power of Attorney and
Declaration of
Representative.
3115........................... X Application for Change
in Accounting Method.
3468........................... X Investment Credit.
3520........................... X Annual Return To
Report Transactions
With Foreign Trusts
and Receipt of
Certain Foreign Gifts
3800........................... X General Business
Credit.
3903........................... ............... Moving Expenses.
4029........................... ............... Application for
Exemption From Social
Security and Medicare
Taxes and Waiver of
Benefits.
4070 A......................... ............... Employee's Daily
Record of Tips.
4136........................... X Credit for Federal Tax
Paid On Fuels.
4137........................... ............... Social Security and
Medicare Tax on
Unreported Tip
Income.
4255........................... X Recapture of
Investment Credit.
4361........................... ............... Application for
Exemption From Self-
Employment Tax for
Use by Ministers,
Members of Religious
Orders, and Christian
Science
Practitioners.
4562........................... X Depreciation and
Amortization.
4563........................... ............... Exclusion of Income
for Bona Fide
Residents of American
Samoa.
4684........................... X Casualties and Thefts.
4797........................... X Sales of Business
Property.
4835........................... ............... Farm Rental Income and
Expenses.
4852........................... X Substitute for Form W-
2, Wage and Tax
Statement or Form
1099-R, Distributions
From Pension
Annuities, Retirement
or Profit-Sharing
Plans, IRAs,
Insurance Contracts,
etc.
4868........................... ............... Application for
Automatic Extension
of Time To File
Individual U.S.
Income Tax Return.
4868 SP........................ ............... Solicitud de
Pr[oacute]rroga
Autom[aacute]tica
para Presentar la
Declaraci[oacute]n
del Impuesto sobre el
Ingreso Personal de
los Estados Unidos.
4952........................... X Investment Interest
Expense Deduction.
4970........................... X Tax on Accumulation
Distribution of
Trusts.
4972........................... X Tax on Lump-Sum
Distributions.
5074........................... ............... Allocation of
Individual Income Tax
To Guam or the
Commonwealth of the
Northern Mariana
Islands (CNMI).
5213........................... X Election To Postpone
Determination as To
Whether the
Presumption Applies
That an Activity Is
Engaged in for
Profit.
5329........................... ............... Additional Taxes on
Qualified Plans
(Including IRAs) and
Other Tax-Favored
Accounts.
5405........................... ............... First-Time Homebuyer
Credit.
5471........................... X Information Return of
U.S. Persons With
Respect To Certain
Foreign Corporations.
5471 SCH J..................... X Accumulated Earnings
and Profits (E&P) of
Controlled Foreign
Corporation.
5471 SCH M..................... X Transactions Between
Controlled Foreign
Corporation and
Shareholders or Other
Related Persons.
5471 SCH O..................... X Organization or
Reorganization of
Foreign Corporation,
and Acquisitions and
Dispositions of Its
Stock.
5695........................... ............... Residential Energy
Credits.

[[Page 78340]]

5713........................... X International Boycott
Report.
5713 SCH A..................... X International Boycott
Factor (Section
999(c)(1)).
5713 SCH B..................... X Specifically
Attributable Taxes
and Income (Section
999(c)(2)).
5713 SCH C..................... X Tax Effect of the
International Boycott
Provisions.
5754........................... X Statement by Person(s)
Receiving Gambling
Winnings.
5884........................... X Work Opportunity
Credit.
6198........................... X At-Risk Limitations.
6251........................... ............... Alternative Minimum
Tax--Individuals.
6252........................... X Installment Sale
Income.
6478........................... X Credit for Alcohol
Used As Fuel.
6765........................... X Credit for Increasing
Research Activities.
6781........................... X Gains and Losses From
Section 1256
Contracts and
Straddles.
8082........................... X Notice of Inconsistent
Treatment or
Administrative
Adjustment Request
(AAR).
8275........................... X Disclosure Statement.
8275 R......................... X Regulation Disclosure
Statement.
8283........................... X 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.
8453........................... ............... U.S. Individual Income
Tax Declaration for
an IRS e-file Return.
8582........................... X Passive Activity Loss
Limitations.
8582 CR........................ X Passive Activity
Credit Limitations.
8586........................... X Low-Income Housing
Credit.
8594........................... X Asset Acquisition
Statement.
8606........................... ............... Nondeductible IRAs.
8609-A......................... X Annual Statement for
Low-Income Housing
Credit.
8611........................... X Recapture of Low-
Income Housing
Credit.
8615........................... ............... Tax for Certain
Children Who Have
Investment Income of
More Than $1,800.
8621........................... X Return by a
Shareholder of a
Passive Foreign
Investment Company or
Qualified Electing
Fund.
8621-A......................... X Late Deemed Dividend
or Deemed Sale
Election by a Passive
Foreign Investment
Company.
8689........................... ............... Allocation of
Individual Income Tax
To the Virgin
Islands.
8693........................... X Low-Income Housing
Credit Disposition
Bond.
8697........................... X Interest Computation
Under the Look-Back
Method for Completed
Long-Term Contracts.
8801........................... X 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.
8818........................... ............... Optional Form To
Record Redemption of
Series EE and I U.S.
Savings Bonds Issued
After 1989.
8820........................... X Orphan Drug Credit.
8821........................... X Tax Information
Authorization.
8822........................... X Change of Address.
8824........................... X Like-Kind Exchanges.
8826........................... X Disabled Access
Credit.
8828........................... ............... Recapture of Federal
Mortgage Subsidy.
8829........................... ............... Expenses for Business
Use of Your Home.
8832........................... X Entity Classification
Election.
8833........................... X Treaty-Based Return
Position Disclosure
Under Section 6114 or
7701(b)
8834........................... X Qualified Electric
Vehicle Credit.
8835........................... X Renewable Electricity
and Refined Coal
Production Credit.
8838........................... X Consent To Extend the
Time To Assess Tax
Under Section 367--
Gain Recognition
Statement.
8839........................... ............... Qualified Adoption
Expenses.
8840........................... ............... Closer Connection
Exception Statement
for Aliens.
8843........................... ............... Statement for Exempt
Individuals and
Individuals With a
Medical Condition.
8844........................... X Empowerment Zone and
Renewal Community
Employment Credit.
8845........................... X Indian Employment
Credit.
8846........................... X Credit for Employer
Social Security and
Medicare Taxes Paid
on Certain Employee
Tips.
8847........................... X Credit for
Contributions to
Selected Community
Development
Corporations.
8853........................... ............... Archer MSAs and Long-
Term Care Insurance
Contracts.
8854........................... ............... Initial and Annual
Expatriation
Information
Statement.
8858........................... X Information Return of
U.S. Persons With
Respect to Foreign
Disregarded Entities.
8858 SCH M..................... X Transactions Between
Controlled Foreign
Disregarded Entity
and Filer or Other
Related Entities.

[[Page 78341]]

8859........................... ............... District of Columbia
First-Time Homebuyer
Credit.
8860........................... X Qualified Zone Academy
Bond Credit.
8861........................... X Welfare-to-Work
Credit.
8862........................... ............... Information To Claim
Earned Income Credit
After Disallowance.
8863........................... ............... Education Credits.
8864........................... X Biodiesel Fuels
Credit.
8865........................... X Return of U.S. Persons
With Respect to
Certain Foreign
Partnerships.
8865 SCH K-1................... X Partner's Share of
Income, Credits,
Deductions, etc.
8865 SCH O..................... X Transfer of Property
to a Foreign
Partnership.
8865 SCH P..................... X Acquisitions,
Dispositions, and
Changes of Interests
in a Foreign
Partnership.
8866........................... X Interest Computation
Under the Look-Back
Method for Property
Depreciated Under the
Income Forecast
Method.
8873........................... X Extraterritorial
Income Exclusion.
8874........................... X New Markets Credit.
8878........................... ............... IRS e-file Signature
Authorization for
Form 4868 or Form
2350.
8878 SP........................ ............... Autorizacion de firma
para presentar por
medio del IRS e-file
para el Formulario
4868(SP) o el
Formulario 2350(SP).
8879........................... ............... IRS e-file Signature
Authorization.
8879 SP........................ ............... Autorizacion de firma
para presentar la
Declaracion por medio
del IRS e-file.
8880........................... ............... Credit for Qualified
Retirement Savings
Contributions.
8881........................... X Credit for Small
Employer Pension Plan
Startup Costs.
8882........................... X Credit for Employer-
Provided Childcare
Facilities and
Services.
8885........................... ............... Health Coverage Tax
Credit.
8886........................... X Reportable Transaction
Disclosure Statement.
8888........................... ............... Allocation of Refund
(Including Savings
Bond Purchases.
8889........................... ............... Health Savings
Accounts (HSAs).
8891........................... ............... U.S. Information
Return for
Beneficiaries of
Certain Canadian
Registered Retirement
Plans.
8896........................... X Low Sulfur Diesel Fuel
Production Credit.
8898........................... ............... Statement for
Individuals Who Begin
or End Bona Fide
Residence in a U.S.
Possession.
8900........................... X Qualified Railroad
Track Maintenance
Credit.
8903........................... X Domestic Production
Activities Deduction.
8906........................... ............... Distills Spirits
Credit.
8907........................... ............... Nonconventional Source
Fuel Credit.
8908........................... ............... Energy Efficient Home
Credit.
8910........................... ............... Alternative Motor
Vehicle Credit.
8911........................... ............... Alternative Fuel
Vehicle Refueling
Property Credit.
8914........................... ............... Exemption Amount for
Taxpayers Housing
Midwestern Displaced
Individuals.
8915........................... ............... Qualified Hurricane
Retirement Plan
Distribution and
Repayments.
8917........................... ............... Tuition and Fees
Deduction.
8919........................... ............... Uncollected Social
Security and Medicare
Tax on Wages.
8925........................... X Report of Employer-
Owned Life Insurance
Contracts.
8931........................... X Agricultural Chemicals
Security Credit.
8932........................... X Credit for Employer
Differential Wage
Payments.
9465........................... ............... Installment Agreement
Request.
9465 SP........................ ............... Solicitud para un Plan
de Pagos a Plazos.
Notice 2006-52................. ............... ......................
Notice 160920-05............... ............... Deduction for Energy
Efficient Commercial
Buildings.
Pub 972 Tables................. ............... Child Tax Credit.
REG-149856-03.................. ............... Notice of Proposed
Rulemaking Dependent
Child of Divorced or
Separated Parents or
Parents Who Live
Apart.
SS-4........................... X Application for
Employer
Identification
Number.
SS-8........................... X Determination of
Worker Status for
Purposes of Federal
Employment Taxes and
Income Tax
Withholding.
T (Timber)..................... X Forest Activities
Schedules.
W-4............................ ............... Employee's Withholding
Allowance
Certificate.
W-4 P.......................... ............... Withholding
Certificate for
Pension or Annuity
Payments.
W-4 S.......................... ............... Request for Federal
Income Tax
Withholding From Sick
Pay.
W -4 SP........................ ............... Certificado de
Exencion de la
Retencion del
Empleado.
W-4 V.......................... ............... Voluntary Withholding
Request.
W-7............................ ............... Application for IRS
Individual Taxpayer
Identification
Number.
W-7 A.......................... ............... Application for
Taxpayer
Identification Number
for Pending U.S.
Adoptions.
W-7 SP......................... ............... Solicitud de Numero de
Identicacion Personal
del Contribuyente del
Servicio de Impuestos
Internos.
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[[Page 78342]]

Forms Removed From this ICR:

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Reason for Removal:

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Forms Added to This ICR:

9465-FS, 9465-FS (SP) Installment Agreement Request
Justification for Addition:

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[FR Doc. 2011-32303 Filed 12-15-11; 8:45 am]
BILLING CODE 4830-01-P