[Federal Register Volume 85, Number 211 (Friday, October 30, 2020)]
[Notices]
[Pages 68956-68962]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-24139]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request for U.S. Income Tax Return Forms 
for Individual Taxpayers

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 public and other 
Federal agencies to take this opportunity to comment on proposed and/or 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. Currently, the IRS is soliciting comments 
concerning the burden associated with the U.S. Income Tax Return Forms 
for Individual Taxpayers.

DATES: Written comments should be received on or before December 29, 
2020 to be assured of consideration.

ADDRESSES: Direct all written comments to Kinna Brewington, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC 
20224. Requests for additional information or copies of the forms 
should be directed to R. Joseph Durbala, at Internal Revenue Service, 
Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224, or 
through the internet, at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: U.S. Income Tax Return for Individual Taxpayers.
    OMB Number: 1545-0074.
    Regulation Project Number: Form 1040 and affiliated return forms.
    Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code 
require individuals to prepare and file income tax returns annually. 
These forms and related schedules are used by individuals to report 
their income subject to tax and compute their correct tax liability. 
This information collection request (ICR), covers the actual reporting 
burden associated with preparing and submitting the prescribed return 
forms, by individuals required to file Form 1040 and any of its' 
affiliated forms as explained in the attached table.
    Current Actions: There have been changes in regulatory guidance 
related to various forms approved under this approval package during 
the past year. There have been additions and removals of forms included 
in this approval package. It is anticipated that these changes will 
have an impact on the overall burden and cost estimates requested for 
this approval package, however these estimates were not finalized at 
the time of release of this notice. These estimated figures are 
expected to be available by the release of the 30-comment notice from 
OMB. This approval package is being submitted for renewal purposes 
only.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or Households, Farms.
    Estimated Number of Respondents: 182,050,000.
    Estimated Time per Respondent: 9 hrs. 27 mins.
    Estimated Total Annual Burden Hours: 1,721,229,167.
    The following paragraph applies to all the collections of 
information covered by this notice:
    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 if 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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and

[[Page 68957]]

     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: October 27, 2020.
R. Joseph Durbala,
IRS Tax Analyst.

                                                                  Individual Tax Forms
--------------------------------------------------------------------------------------------------------------------------------------------------------
     Type            Form No.             Form name               URL              Type            Form No.            Form name               URL
--------------------------------------------------------------------------------------------------------------------------------------------------------
Form..........  Form 1040........  U.S. Individual Tax     https://           Form and        Form 8453(SP)....  U.S. Individual        https://
                                    Return.                 www.irs.gov/pub/   Instruction.                       Income Tax             www.irs.gov/pub/
                                                            irs-pdf/                                              Declaration for an     irs-pdf/
                                                            f1040.pdf.                                            IRS e-file Return      f8453sp.pdf.
                                                                                                                  (Spanish version).
Instruction...  .................  ......................  https://           Form..........  Form 8582........  Passive Activity Loss  https://
                                                            www.irs.gov/pub/                                      Limitation.            www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1040gi.pdf.                                                                 f8582.pdf.
Form..........  Form 1040          Form 1040 Schedule 1    https://           Instruction...  .................  .....................  https://
                 Schedule 1.        Additional Income and   www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Adjustments to Income.  irs-pdf/                                                                     irs-pdf/
                                                            f1040s1.pdf.                                                                 i8582.pdf.
Form..........  Form 1040          Additional Income and   Still under        Form..........  Form 8582-CR.....  Passive Activity       https://
                 Schedule 1 (SP).   Adjustments to Income   development at                                        Credit Limitations.    www.irs.gov/pub/
                                    in Spanish.             the time of                                                                  irs-pdf/
                                                            release of this                                                              f8582cr.pdf.
                                                            notice.
Form..........  Form 1040          Form 1040 Schedule 2    https://           Instruction...  .................  .....................  https://
                 Schedule 2.        Tax.                    www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1040s2.pdf.                                                                 i8582cr.pdf.
Form..........  Form 1040          Additional Taxes in     Still under        Form..........  Form 8586........  Low-Income Housing     https://
                 Schedule 2 (SP).   Spanish.                development at                                        Credit.                www.irs.gov/pub/
                                                            the time of                                                                  irs-pdf/
                                                            release of this                                                              f8586.pdf.
                                                            notice.
Form..........  Form 1040          Form 1040 Schedule 3    https://           Form..........  Form 8594........  Asset Acquisition      https://
                 Schedule 3.        Nonrefundable Credits.  www.irs.gov/pub/                                      Statement Under        www.irs.gov/pub/
                                                            irs-pdf/                                              Section 1060.          irs-pdf/
                                                            f1040s3.pdf.                                                                 f8594.pdf.
Form..........  Form 1040          Additional Credits and  Still under        Instruction...  .................  .....................  https://
                 Schedule 3 (SP).   Payments in Spanish.    development at                                                               www.irs.gov/pub/
                                                            the time of                                                                  irs-pdf/
                                                            release of this                                                              i8594.pdf.
                                                            notice.
Form..........  Form 1040          Form 1040 Schedule 4    Historical: 2019-  Form..........  Form 8606........  Nondeductible IRAs...  https://
                 Schedule 4.        Other Taxes.            05-01.                                                                       www.irs.gov/pub/
                                                                                                                                         irs-pdf/
                                                                                                                                         f8606.pdf.
Form..........  Form 1040          Form 1040 Schedule 5    Historical: 2019-  Instruction...  .................  .....................  https://
                 Schedule 5.        Other payments and      05-01.                                                                       www.irs.gov/pub/
                                    Refundable Credits.                                                                                  irs-pdf/
                                                                                                                                         i8606.pdf.
Form..........  Form 1040          Form 1040 Schedule 6    Historical: 2019-  Form..........  Form 8609-A......  Annual Statement for   https://
                 Schedule 6.        Foreign Address and     05-02.                                                Low-Income Housing     www.irs.gov/pub/
                                    Third-Party Designee.                                                         Credit.                irs-pdf/
                                                                                                                                         f8609a.pdf.
Form..........  Form 1040-C......  U.S. Departing Alien    https://           Instruction...  .................  .....................  https://
                                    Income Tax Return.      www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1040c.pdf.                                                                  i8609a.pdf.
Instruction...  .................  ......................  https://           Form and        Form 8611........  Recapture of Low-      https://
                                                            www.irs.gov/pub/   Instruction.                       Income Housing         www.irs.gov/pub/
                                                            irs-pdf/                                              Credit.                irs-pdf/
                                                            i1040c.pdf.                                                                  f8611.pdf.
Form..........  Form 1040 X......  Amended U.S.            https://           Form..........  Form 8615........  Tax for Certain        https://
                                    Individual Income Tax   www.irs.gov/pub/                                      Children Who Have      www.irs.gov/pub/
                                    Return.                 irs-pdf/                                              Investment Income of   irs-pdf/
                                                            f1040x.pdf.                                           More than $1,800.      f8615.pdf.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1040x.pdf.                                                                  i8615.pdf.
Form..........  Form 1040 NR.....  U.S. Nonresident Alien  https://           Form..........  Form 8621........  Return by a            https://
                                    Income Tax Return.      www.irs.gov/pub/                                      Shareholder of a       www.irs.gov/pub/
                                                            irs-pdf/                                              Passive Foreign        irs-pdf/
                                                            f1040nr.pdf.                                          Investment Company     f8621.pdf.
                                                                                                                  or Qualified
                                                                                                                  Electing Fund.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1040nr.pdf.                                                                 i8621.pdf.
Form..........  Form 1040 NR-EZ..  U.S. Income Tax Return  https://           Form..........  Form 8621-A......  Return by a            https://
                                    for Certain             www.irs.gov/pub/                                      Shareholder Making     www.irs.gov/pub/
                                    Nonresident Aliens      irs-pdf/                                              Certain Late           irs-pdf/
                                    with No Dependents.     f1040nre.pdf.                                         Elections to End       f8621a.pdf.
                                                                                                                  Treatment as a
                                                                                                                  Passive Foreign
                                                                                                                  Investment Company.
Instruction...  Form 1040 NR-EZ..  https://www.irs.gov/    Instruction......  ..............  .................  https://www.irs.gov/
                                    pub/irs-pdf/                                                                  pub/irs-pdf/
                                    i1040nre.pdf.                                                                 i8621a.pdf..
Form..........  Form 1040-PR.....  Planilla para la        https://           Form and        Form 8689........  Allocation of          https://
                                    Declaracion de la       www.irs.gov/pub/   Instruction.                       Individual Income      www.irs.gov/pub/
                                    Contribucion Federal    irs-pdf/                                              Tax to the Virgin      irs-pdf/
                                    sobre el Trabajo por    f1040pr.pdf.                                          Islands.               f8689.pdf.
                                    Cuenta Propia
                                    (Incluyendo el
                                    Credito Tributario
                                    Adicional por Hijos
                                    para Residentes Bona
                                    Fide de Puerto Rico).
Instruction...  .................  Instrucciones para el   https://           Form..........  Form 8697........  Interest Computations  https://
                                    Formulario 1040-PR,     www.irs.gov/pub/                                      Under the Look-Back    www.irs.gov/pub/
                                    Planilla Para La        irs-pdf/                                              Method for Completed   irs-pdf/
                                    Declaracion De La       i1040pr.pdf.                                          Long-Term Contracts.   f8697.pdf.
                                    Contribucion Federal
                                    Sobre El Trabajo Por
                                    Cuenta Propia--Puerto
                                    Rico.
Form..........  Form 1040-SR.....  U.S. Income Tax Return  https://           Instruction...  .................  .....................  https://
                                    for Seniors.            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1040s.pdf.                                                                  i8697.pdf.
Form..........  Form 1040-SS.....  U.S. Self-Employment    https://           Form..........  Form 8801........  Credit for Prior Year  https://
                                    Tax Return (Including   www.irs.gov/pub/                                      Minimum Tax-           www.irs.gov/pub/
                                    the Additional Child    irs-pdf/                                              Individuals,           irs-pdf/
                                    Tax Credit for Bona     f1040ss.pdf.                                          Estates, and Trusts.   f8801.pdf.
                                    Fide Residents of
                                    Puerto Rico).
Instruction...  .................  Instructions for Form   https://           Instruction...  .................  .....................  https://
                                    1040-SS, U.S. Self-     www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Employment Tax Return   irs-pdf/                                                                     irs-pdf/
                                    (Including the          i1040ss.pdf.                                                                 i8801.pdf.
                                    Additional Child Tax
                                    Credit for Bona Fide
                                    Residents of Puerto
                                    Rico).
Form..........  Schedule A (1040)  Itemized Deductions...  https://           Form..........  Schedule 8812      Additional Child Tax   https://
                                                            www.irs.gov/pub/                   (Form 1040).       Credit.                www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1040sa.pdf.                                                                 f1040s8.pdf.
Instruction...  .................  ......................  https://           Instruction...  .................  Instructions for       https://
                                                            www.irs.gov/pub/                                      Schedule 8812.         www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1040sca.pdf.                                                                i1040s8.pdf.
Form and        Schedule B (Form   Interest and Ordinary   https://           Form..........  Schedule 8812(SP)  Additional Tax Credit  Still under
 Instruction.    1040).             Dividends.              www.irs.gov/pub/                   (Form 1040).       (Spanish version).     development at
                                                            irs-pdf/                                                                     the time of
                                                            f1040sb.pdf.                                                                 release of this
                                                                                                                                         notice.
Form..........  Schedule C (Form   Profit or Loss from     https://           Instruction...  .................  Instructions for       Still under
                 1040).             Business.               www.irs.gov/pub/                                      Schedule 8812          development at
                                                            irs-pdf/                                              (Spanish version).     the time of
                                                            f1040sc.pdf.                                                                 release of this
                                                                                                                                         notice.
Instruction...  .................  ......................  https://           Form and        Form 8814........  Parents' Election to   https://
                                                            www.irs.gov/pub/   Instruction.                       Report Child's         www.irs.gov/pub/
                                                            irs-pdf/                                              Interest and           irs-pdf/
                                                            i1040sc.pdf.                                          Dividends.             f8814.pdf.
Form and        Schedule C-EZ      Net Profit from         Historical: 2020-  Form and        Form 8815........  Exclusion of Interest  https://
 Instruction.    (Form 1040).       Business.               02-28.             Instruction.                       from Series EE and I   www.irs.gov/pub/
                                                                                                                  U.S. Savings Bonds     irs-pdf/
                                                                                                                  Issued After 1989.     f8815.pdf.

[[Page 68958]]

 
Form..........  Schedule D (Form   Capital Gains and       https://           Form and        Form 8818........  Optional Form to       https://
                 1040).             Losses.                 www.irs.gov/pub/   Instruction.                       Record Redemption of   www.irs.gov/pub/
                                                            irs-pdf/                                              Series EE and I U.S.   irs-pdf/
                                                            f1040sd.pdf.                                          Savings Bonds Issued   f8818.pdf.
                                                                                                                  After 1989.
Instruction...  .................  ......................  https://           Form and        Form 8820........  Orphan Drug Credit...  https://
                                                            www.irs.gov/pub/   Instruction.                                              www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1040sd.pdf.                                                                 f8820.pdf.
Form..........  Schedule E (Form   Supplemental Income     https://           Form..........  Form 8824........  Like-Kind Exchanges..  https://
                 1040).             and Loss.               www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1040se.pdf.                                                                 f8824.pdf.
Form and        Schedule EIC       Earned Income Credit..  https://           Instruction...  .................  .....................  https://
 Instruction.    (Form 1040).                               www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1040sei.pdf.                                                                i8824.pdf.
Form..........  Schedule EIC (SP)  Earned Income Credit    Still under        Form and        Form 8826........  Disabled Access        https://
                 (F. 1040).         (Spanish version).      development at     Instruction.                       Credit.                www.irs.gov/pub/
                                                            the time of                                                                  irs-pdf/
                                                            release of this                                                              f8826.pdf.
                                                            notice.
Form..........  Schedule F (Form   Profit or Loss from     https://           Form..........  Form 8828........  Recapture of Federal   https://
                 1040).             Farming.                www.irs.gov/pub/                                      Mortgage Subsidy.      www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1040sf.pdf.                                                                 f8828.pdf.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1040sf.pdf.                                                                 i8828.pdf.
Form..........  Schedule H (Form   Household Employment    https://           Form..........  Form 8829........  Expenses for Business  https://
                 1040) and Sch      Taxes.                  www.irs.gov/pub/                                      Use of Your Home.      www.irs.gov/pub/
                 H(PR).                                     irs-pdf/                                                                     irs-pdf/
                                                            f1040sh.pdf.                                                                 f8829.pdf.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1040sh.pdf.                                                                 i8829.pdf.
Form..........  Schedule J (Form   Income Averaging for    https://           Form and        Form 8833........  Treaty-Based Return    https://
                 1040).             Farmers and Fishermen.  www.irs.gov/pub/   Instruction.                       Position Disclosure    www.irs.gov/pub/
                                                            irs-pdf/                                              Under Section 6114     irs-pdf/
                                                            f1040sj.pdf.                                          or 7701(b).            f8833.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8834........  Qualified Electric     https://
                                                            www.irs.gov/pub/                                      Vehicle Credit.        www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1040sj.pdf.                                                                 f8834.pdf.
Form..........  Schedule LEP.....  Request for             Still under        Form and        Form 8835........  Renewable              https://
                                    Alternative Language    development at     Instruction.                       Electricity, Refined   www.irs.gov/pub/
                                    Products by Taxpayers   the time of                                           Coal, and Indian       irs-pdf/
                                    with Limited English    release of this                                       Coal Production        f8835.pdf.
                                    Proficiency (LEP).      notice.                                               Credit.
Form..........  Schedule LEP (SP)  Schedule LEP Limited    Still under        Instruction...  .................  .....................  https://
                                    English Proficiency     development at                                                               www.irs.gov/pub/
                                    (SP).                   the time of                                                                  irs-pdf/
                                                            release of this                                                              i8835.pdf.
                                                            notice.
Form..........  Schedule R (Form   Credit for the Elderly  https://           Form and        Form 8838........  Consent to Extend the  https://
                 1040).             or the Disabled.        www.irs.gov/pub/   Instruction.                       Time to Assess Tax     www.irs.gov/pub/
                                                            irs-pdf/                                              Under Section 367-     irs-pdf/
                                                            f1040sr.pdf.                                          Gain Recognition       f8838.pdf.
                                                                                                                  Agreement.
Instruction...  .................  ......................  https://           Form..........  Form 8839........  Qualified Adoption     https://
                                                            www.irs.gov/pub/                                      Expenses.              www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1040sr.pdf.                                                                 f8839.pdf.
Form..........  Schedule SE (Form  Self-Employment Tax...  https://           Instruction...  .................  .....................  https://
                 1040).                                     www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1040sse.pdf.                                                                i8839.pdf.
Instruction...  .................  ......................  https://           Form and        Form 8840........  Closer Connection      https://
                                                            www.irs.gov/pub/   Instruction.                       Exception Statement    www.irs.gov/pub/
                                                            irs-pdf/                                              for Aliens.            irs-pdf/
                                                            i1040sse.pdf.                                                                f8840.pdf.
Form and        Form 1040 V......  Payment Voucher.......  https://           Form and        Form 8843........  Statement for Exempt   https://
 Instruction.                                               www.irs.gov/pub/   Instruction.                       Individuals and        www.irs.gov/pub/
                                                            irs-pdf/                                              Individuals with a     irs-pdf/
                                                            f1040v.pdf.                                           Medical Condition.     f8843.pdf.
Form and        Form 1040 ES/OCR.  Estimated Tax for       Form 1040-ES(OCR)  Form and        Form 8844........  Empowerment Zone and   https://
 Instruction.                       Individuals (Optical    contains four      Instruction.                       Renewal Community      www.irs.gov/pub/
                                    Character Recognition   estimated tax                                         Employment Credit.     irs-pdf/
                                    with Form 1040V).       payment                                                                      f8844.pdf.
                                                            vouchers. Form
                                                            1040-ES (OCR) is
                                                            included in the
                                                            2020 Tax Package
                                                            1040ES/V mail
                                                            out.
Form and        Form 1040 ES.....  Estimate Tax for        https://           Instruction...  .................  .....................  https://
 Instruction.                       Individuals.            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1040es.pdf.                                                                 i8844.pdf.
Form and        Form 1040 ES (NR)  U.S. Estimated Tax for  https://           Form..........  Form 8845........  Indian Employment      https://
 Instruction.                       Nonresident Alien       www.irs.gov/pub/                                      Credit.                www.irs.gov/pub/
                                    Individuals.            irs-pdf/                                                                     irs-pdf/
                                                            f1040esn.pdf.                                                                f8845.pdf.
Form and        Form 1040 ES (PR)  Federales Estimadas     https://           Instruction...  .................  .....................  https://
 Instruction.                       del Trabajo por         www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Cuenta Propia y sobre   irs-pdf/                                                                     irs-pdf/
                                    el Impleo de            f1040esp.pdf.                                                                i8845.pdf.
                                    Empleados Domestocs-
                                    Puerto Rico.
Form..........  Form 461.........  Limitation on Business  https://           Form and        Form 8846........  Credit for Employer    https://
                                    Losses.                 www.irs.gov/pub/   Instruction.                       Social Security and    www.irs.gov/pub/
                                                            irs-pdf/f461.pdf.                                     Medicare Taxes Paid    irs-pdf/
                                                                                                                  on Certain Employee    f8846.pdf.
                                                                                                                  Tips.
Instruction...  .................  Instructions for Form   https://           Form..........  Form 8853........  Archer MSA's and Long- https://
                                    461, Limitation on      www.irs.gov/pub/                                      Term Care Insurance    www.irs.gov/pub/
                                    Business Losses.        irs-pdf/f461.pdf.                                     Contracts.             irs-pdf/
                                                                                                                                         f8853.pdf.
Form and        Form 673.........  Statement for Claiming  https://           Instruction...  .................  .....................  https://
 Instruction.                       Exemption from          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Withholding on          irs-pdf/f673.pdf.                                                            irs-pdf/
                                    Foreign Earned Income                                                                                i8853.pdf.
                                    Eligible for the
                                    Exclusions Provided
                                    by Section 911.
Form..........  Form 926.........  Return by a U.S.        https://           Form..........  Form 8854........  Initial and Annual     https://
                                    Transferor of           www.irs.gov/pub/                                      Expatriation           www.irs.gov/pub/
                                    Property to a Foreign   irs-pdf/f926.pdf.                                     Information            irs-pdf/
                                    Corporation.                                                                  Statement.             f8854.pdf.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/i926.pdf.                                                            irs-pdf/
                                                                                                                                         i8854.pdf.
Form..........  Form 965-A.......  Individual Report of    https://           Form..........  Form 8858........  Information Return of  https://
                                    Net 965 Tax Liability.  www.irs.gov/pub/                                      U.S. Persons with      www.irs.gov/pub/
                                                            irs-pdf/                                              Respect to Foreign     irs-pdf/
                                                            f965a.pdf.                                            Disregarded Entities.  f8858.pdf.
Instruction...  Form 965-A.......  ......................  https://           Form..........  Schedule M (Form   Transactions Between   https://
                                                            www.irs.gov/pub/                   8858).             controlled Foreign     www.irs.gov/pub/
                                                            irs-pdf/                                              Disregarded Entity     irs-pdf/
                                                            i965a.pdf.                                            and Filer or Other     f8858sm.pdf.
                                                                                                                  Related Entities.
Form..........  Form 965-C.......  Transfer Agreement      https://           Instruction...  .................  .....................  https://
                                    Under 965(h)(3).        www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f965c.pdf.                                                                   i8858.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8859........  District of Columbia   https://
                                                            www.irs.gov/pub/                                      First-Time Homebuyer   www.irs.gov/pub/
                                                            irs-pdf/                                              Credit.                irs-pdf/
                                                            i965c.pdf.                                                                   f8859.pdf.
Form and        Form 970.........  Application to Use      https://           Form..........  Form 8862........  Information to Claim   https://
 Instruction.                       LIFO Inventory Method.  www.irs.gov/pub/                                      Earned Income Credit   www.irs.gov/pub/
                                                            irs-pdf/f970.pdf.                                     After Disallowance.    irs-pdf/
                                                                                                                                         f8862.pdf.
Form and        Form 972.........  Consent of Shareholder  https://           Form..........  Form 8862(SP)....  Information to Claim   https://
 Instruction.                       to Include Specific     www.irs.gov/pub/                                      Earned Income Credit   www.irs.gov/pub/
                                    Amount in Gross         irs-pdf/f972.pdf.                                     After Disallowance     irs-pdf/
                                    Income.                                                                       (Spanish Version).     f8862sp.pdf.

[[Page 68959]]

 
Form and        Form 982.........  Reduction of Tax        https://           Instruction...  .................  .....................  https://
 Instruction.                       Attributes Due to       www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Discharge of            irs-pdf/f982.pdf.                                                            irs-pdf/
                                    Indebtedness (and                                                                                    i8862sp.pdf.
                                    Section 1082 Basis
                                    Adjustment).
Form..........  Form 1045........  Application for         https://           Form..........  Form 8863........  Education Credits....  https://
                                    Tentative Refund.       www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f1045.pdf.                                                                   f8863.pdf.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1045.pdf.                                                                   i8863.pdf.
Form..........  Form 1098-F......  Fines, Penalties and    https://           Form..........  Form 8864........  Biodiesel and          https://
                                    Other Amounts.          www.irs.gov/pub/                                      Renewable Diesel       www.irs.gov/pub/
                                                            irs-pdf/                                              Fuels Credit.          irs-pdf/
                                                            f1098f.pdf.                                                                  f8864.pdf.
Instruction...  .................  Instructions for Form   https://           Instruction...  .................  Instructions for Form  https://
                                    1098-F, Fines,          www.irs.gov/pub/                                      8864, Biodiesel and    www.irs.gov/pub/
                                    Penalties and Other     irs-pdf/                                              Renewable Diesel       irs-pdf/
                                    Amounts.                i1098f.pdf.                                           Fuels Credit.          i8864.pdf.
Form..........  Form 1116........  Foreign Tax Credit....  https://           Form..........  Form 8865........  Return of U.S.         https://
                                                            www.irs.gov/pub/                                      Persons with Respect   www.irs.gov/pub/
                                                            irs-pdf/                                              to Certain Foreign     irs-pdf/
                                                            f1116.pdf.                                            Partnerships.          f8865.pdf.
Instruction...  .................  ......................  https://           Form..........  Schedule K-1       Partner's Share of     https://
                                                            www.irs.gov/pub/                   (Form 8865).       Income Deductions,     www.irs.gov/pub/
                                                            irs-pdf/                                              Credits, etc..         irs-pdf/
                                                            i1116.pdf.                                                                   f8865sk1.pdf.
Form and        Form 1127........  Application for         https://           Form..........  Schedule O (Form   Transfer of Property   https://
 Instruction.                       Extension of Time for   www.irs.gov/pub/                   8865).             to a Foreign           www.irs.gov/pub/
                                    Payment of Tax.         irs-pdf/                                              Partnership.           irs-pdf/
                                                            f1127.pdf.                                                                   f8865so.pdf.
Form..........  Form 1128........  Application to Adopt,   https://           Form..........  Schedule P (Form   Acquisitions,          https://
                                    Change, or Retain a     www.irs.gov/pub/                   8865).             Dispositions, and      www.irs.gov/pub/
                                    Tax Year.               irs-pdf/                                              Changes of Interests   irs-pdf/
                                                            f1128.pdf.                                            in a Foreign           f8865sp.pdf.
                                                                                                                  Partnership.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i1128.pdf.                                                                   i8865.pdf.
Form and        Form 1310........  Statement of Person     https://           Form..........  Form 8866........  Interest Corporation   https://
 Instruction.                       Claiming Refund Due     www.irs.gov/pub/                                      Under the Look-Back    www.irs.gov/pub/
                                    to a Deceased           irs-pdf/                                              Method for Property    irs-pdf/
                                    Taxpayer.               f1310.pdf.                                            Depreciated Under      f8866.pdf.
                                                                                                                  the Income Forecast
                                                                                                                  Method.
Form..........  Form 2106........  Employee Business       https://           Instruction...  .................  .....................  https://
                                    Expenses.               www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f2106.pdf.                                                                   i8866.pdf.
Instruction...  .................  ......................  https://           Form 8867.....  .................  Paid Preparer's Due    https://
                                                            www.irs.gov/pub/                                      Diligence Checklist.   www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i2106.pdf.                                                                   f8867.pdf.
Form and        Form 2106-EZ.....  Unreimbursed Employee   Historical: 2019-  Instruction...  .................  .....................  https://
 Instruction.                       Business Expenses.      05-09.                                                                       www.irs.gov/pub/
                                                                                                                                         irs-pdf/
                                                                                                                                         i8867.pdf.
Form and        Form 2120........  Multiple Support        https://           Form..........  Form 8873........  Extraterritorial       https://
 Instruction.                       Declaration.            www.irs.gov/pub/                                      Income Exclusion.      www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f2120.pdf.                                                                   f8873.pdf.
Form..........  Form 2210........  Underpayment of         https://           Instruction...  .................  .....................  https://
                                    Estimated Tax by        www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Individuals, Estates,   irs-pdf/                                                                     irs-pdf/
                                    and Trusts.             f2210.pdf.                                                                   i8873.pdf.
Instruction...  .................  ......................  https://           Form and        Form 8874........  New Markets Credit...  https://
                                                            www.irs.gov/pub/   Instruction.                                              www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i2210.pdf.                                                                   f8874.pdf.
Form..........  Form 2210-F......  Underpayment of         https://           Form and        Form 8878........  IRS e-file Signature   https://
                                    Estimated Tax by        www.irs.gov/pub/   Instruction.                       Authorization for      www.irs.gov/pub/
                                    Farmers and Fishermen.  irs-pdf/                                              Form 4686 or Form      irs-pdf/
                                                            f2210f.pdf.                                           2350.                  f8878.pdf.
Instruction...  .................  ......................  https://           Form and        Form 8878 SP.....  Autorizacion de firma  https://
                                                            www.irs.gov/pub/   Instruction.                       para presentar por     www.irs.gov/pub/
                                                            irs-pdf/                                              medio del IRS e-file   irs-pdf/
                                                            i2210f.pdf.                                           para el Formulario     f8878sp.pdf.
                                                                                                                  4868 (SP) o el
                                                                                                                  Formulario 2350 (SP).
Form and        Form 2350........  Application for         https://           Form and        Form 8879........  IRS e-file Signature   https://
 Instruction.                       Extension of Time to    www.irs.gov/pub/   Instruction.                       Authorization.         www.irs.gov/pub/
                                    File U.S. Income Tax    irs-pdf/                                                                     irs-pdf/
                                    Return.                 f2350.pdf.                                                                   f8879.pdf.
Form and        Form 2350 SP.....  Solicitud de Prorroga   https://           Form and        Form 8879 SP.....  Autorizacion de firm   https://
 Instruction.                       para Presentar la       www.irs.gov/pub/   Instruction.                       para presentar la      www.irs.gov/pub/
                                    Declaracion del         irs-pdf/                                              Declaracion por        irs-pdf/
                                    Impuesto Personal       f2350sp.pdf.                                          medio del IRS e-file.  f8879sp.pdf.
                                    sobre el Ingreso de
                                    lose Estados Unidos.
Form..........  Form 2441........  Child and Dependent     https://           Form and        Form 8880........  Credit for Qualified   https://
                                    Care Expenses.          www.irs.gov/pub/   Instruction.                       Retirement Savings     www.irs.gov/pub/
                                                            irs-pdf/                                              Contributions.         irs-pdf/
                                                            f2441.pdf.                                                                   f8880.pdf.
Instruction...  .................  ......................  https://           Form and        Form 8881........  Credit for Small       https://
                                                            www.irs.gov/pub/   Instruction.                       Employer Pensions      www.irs.gov/pub/
                                                            irs-pdf/                                              Plan Startup Costs.    irs-pdf/
                                                            i2441.pdf.                                                                   f8881.pdf.
Form..........  Form 2555........  Foreign Earned Income.  https://           Form and        Form 8882........  Credit for Employer-   https://
                                                            www.irs.gov/pub/   Instruction.                       Provided Childcare     www.irs.gov/pub/
                                                            irs-pdf/                                              Facilities and         irs-pdf/
                                                            f2555.pdf.                                            Services.              f8882.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8885........  Health Coverage Tax    https://
                                                            www.irs.gov/pub/                                      Credit.                www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i2555.pdf.                                                                   f8885.pdf.
Form..........  Form 2555 EZ.....  Foreign Earned Income   Historical: 2019-  Instruction...  .................  .....................  https://
                                    Exclusion.              04-16.                                                                       www.irs.gov/pub/
                                                                                                                                         irs-pdf/
                                                                                                                                         i8885.pdf.
Form..........  Form 3115........  Application for Change  https://           Form..........  Form 8886........  Reportable             https://
                                    in Accounting Method.   www.irs.gov/pub/                                      Transaction            www.irs.gov/pub/
                                                            irs-pdf/                                              Disclosure Statement.  irs-pdf/
                                                            f3115.pdf.                                                                   f8886.pdf.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i3115.pdf.                                                                   i8886.pdf.
Form..........  Form 3468........  Investment Credit.....  https://           Form and        Form 8888........  Direct Deposit of      https://
                                                            www.irs.gov/pub/   Instruction.                       Refund to More than    www.irs.gov/pub/
                                                            irs-pdf/                                              One Account.           irs-pdf/
                                                            f3468.pdf.                                                                   f8888.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8889........  Health Savings         https://
                                                            www.irs.gov/pub/                                      Accounts (HSAs).       www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i3468.pdf.                                                                   f8889.pdf.
Form..........  Form 3520........  Annual Return to        https://           Instruction...  .................  .....................  https://
                                    Report Transactions     www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    with Foreign Trusts     irs-pdf/                                                                     irs-pdf/
                                    and Receipt of          f3520.pdf.                                                                   i8889.pdf.
                                    Certain Foreign Gifts.
Instruction...  .................  ......................  https://           Form and        Form 8891........  Beneficiaries of       https://
                                                            www.irs.gov/pub/   Instruction.                       Certain Canadian       www.irs.gov/pub/
                                                            irs-pdf/                                              Registered             irs-pdf/
                                                            i3520.pdf.                                            Retirement Plans.      f8891.pdf.
Form..........  Form 3800........  General Business        https://           Form and        Form 8896........  Low Sulfur Diesel      https://
                                    Credit.                 www.irs.gov/pub/   Instruction.                       Fuel Production        www.irs.gov/pub/
                                                            irs-pdf/                                              Credit.                irs-pdf/
                                                            f3800.pdf.                                                                   f8896.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8898........  Statement for          https://
                                                            www.irs.gov/pub/                                      Individuals Who        www.irs.gov/pub/
                                                            irs-pdf/                                              Begin or End Bona      irs-pdf/
                                                            i3800.pdf.                                            Fide Residence in a    f8898.pdf.
                                                                                                                  U.S. Possession.
Form..........  Form 3903........  Moving Expenses.......  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f3903.pdf.                                                                   i8898.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8900........  Qualified Railroad     https://
                                                            www.irs.gov/pub/                                      Track Maintenance      www.irs.gov/pub/
                                                            irs-pdf/                                              Credit.                irs-pdf/
                                                            i3903.pdf.                                                                   f8900.pdf.

[[Page 68960]]

 
Form..........  Form 4070........  Employee's Report of    https://           Instruction...  .................  .....................  https://
                                    Tips to Employer.       www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            p1244.pdf.                                                                   i8900.pdf.
Form..........  Form 4070A.......  Employee's Daily        https://           Form..........  Form 8903........  Domestic Production    https://
                                    Record of Tips.         www.irs.gov/pub/                                      Activities Deduction.  www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            p1244.pdf.                                                                   f8903.pdf.
Form..........  Form 4136........  Credit for Federal Tax  https://           Instruction...  .................  .....................  https://
                                    Paid on Fuels.          www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f4136.pdf.                                                                   i8903.pdf.
Instruction...  .................  ......................  https://           Form and        Form 8906........  Distills Spirits       https://
                                                            www.irs.gov/pub/   Instruction.                       Credit.                www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i4136.pdf.                                                                   f8906.pdf.
Form and        Form 4137........  Social Security and     https://           Form..........  Form 8908........  Energy Efficient Home  https://
 Instruction.                       Medicare Tax on         www.irs.gov/pub/                                      Credit.                www.irs.gov/pub/
                                    Underreported Tip       irs-pdf/                                                                     irs-pdf/
                                    Income.                 f4137.pdf.                                                                   f8908.pdf.
Form..........  Form 4255........  Recapture of            https://           Instruction...  .................  .....................  https://
                                    Investment Credit.      www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f4255.pdf.                                                                   i8908.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8910........  Alternative Motor      https://
                                                            www.irs.gov/pub/                                      Vehicle Credit.        www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i4255.pdf.                                                                   f8910.pdf.
Form and        Form 4361........  Application for         https://           Instruction...  .................  .....................  https://
 Instruction.                       Exemption from Self-    www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Employment Tax for      irs-pdf/                                                                     irs-pdf/
                                    Use by Ministers,       f4361.pdf.                                                                   i8910.pdf.
                                    Members of Religious
                                    Orders, and Christian
                                    Science Practitioners.
Form..........  Form 4562........  Depreciation and        https://           Form..........  Form 8911........  Alternative Fuel       https://
                                    Amortization.           www.irs.gov/pub/                                      Vehicle Refueling      www.irs.gov/pub/
                                                            irs-pdf/                                              Property Credit.       irs-pdf/
                                                            f4562.pdf.                                                                   f8911.pdf.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i4562.pdf.                                                                   i8911.pdf.
Form and        Form 4563........  Exclusion of Income     https://           Form and        Form 8912........  Credit to Holders of   https://
 Instruction.                       for Bona Fide           www.irs.gov/pub/   Instruction.                       Tax Credit Bonds.      www.irs.gov/pub/
                                    Residents of American   irs-pdf/                                                                     irs-pdf/
                                    Samoa.                  f4563.pdf.                                                                   f8912.pdf.
Form..........  Form 4684........  Causalities and Thefts  https://           Instruction...  Form 8912........  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f4684.pdf.                                                                   i8912.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8915-A......  Qualified 2016         https://
                                                            www.irs.gov/pub/                                      Disaster Retirement    www.irs.gov/pub/
                                                            irs-pdf/                                              Plan Distributions     irs-pdf/
                                                            i4684.pdf.                                            and Repayments.        f8915a.pdf.
Form..........  Form 4797........  Sale of Business        https://           Instruction...  .................  .....................  https://
                                    Property.               www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f4797.pdf.                                                                   i8915a.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8915-B......  Qualified 2017         https://
                                                            www.irs.gov/pub/                                      Disaster Retirement    www.irs.gov/pub/
                                                            irs-pdf/                                              Plan Distributions     irs-pdf/
                                                            i4797.pdf.                                            and Repayments.        f8915b.pdf.
Form and        Form 4835........  Farm Rental Income and  https://           Instruction...  .................  .....................  https://
 Instruction.                       Expenses.               www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f4835.pdf.                                                                   i8915b.pdf.
Form and        Form 4852........  Substitute for Form W-  https://           Form..........  Form 8915-C......  Qualified 2018         https://
 Instruction.                       2, Wage and Tax         www.irs.gov/pub/                                      Disaster Retirement    www.irs.gov/pub/
                                    Statement or Form       irs-pdf/                                              Plan Distributions     irs-pdf/
                                    1099-R, Distributions   f4852.pdf.                                            and Repayments.        f8915c.pdf.
                                    from Pension
                                    Annuities, Retirement
                                    or Profit-Sharing
                                    Plans, IRAs,
                                    Insurance Contracts,
                                    etc..
Form and        Form 4868........  Application for         https://           Instruction...  .................  Instructions for Form  https://
 Instruction.                       Automatic Extension     www.irs.gov/pub/                                      8915-C, Qualified      www.irs.gov/pub/
                                    of Time to File         irs-pdf/                                              2018 Disaster          irs-pdf/
                                    Individual U.S.         f4868.pdf.                                            Retirement Plan        i8915c.pdf.
                                    Income Tax Return.                                                            Distributions and
                                                                                                                  Repayments.
Form and        Form 4868 SP.....  Solicitud de Prorroga   https://           Form..........  8915-D...........  Qualified 2019         https://
 Instruction.                       Automatica para         www.irs.gov/pub/                                      Disaster Retirement    www.irs.gov/pub/
                                    Presentar la            irs-pdf/                                              Plan Distributions     irs-pdf/
                                    Declaracion del         f4868sp.pdf.                                          and Repayments.        f8915d.pdf.
                                    Impuesto sobre el
                                    Ingreso Personal de
                                    los Estados Unidos.
Form and        Form 4952........  Investment Interest     https://           Instruction...  .................  Instructions for 8915- https://
 Instruction.                       Expense Deduction.      www.irs.gov/pub/                                      D Qualified 2019       www.irs.gov/pub/
                                                            irs-pdf/                                              Disaster Retirement    irs-pdf/
                                                            f4952.pdf.                                            Plan Distributions     i8915d.pdf.
                                                                                                                  and Repayments.
Form and        Form 4970........  Tax on Accumulation     https://           Form and        Form 8917........  Tuition and Fees       https://
 Instruction.                       Distribution of         www.irs.gov/pub/   Instruction.                       Deduction.             www.irs.gov/pub/
                                    Trusts.                 irs-pdf/                                                                     irs-pdf/
                                                            f4970.pdf.                                                                   f8917.pdf.
Form and        Form 4972........  Tax on Lump-Sum         https://           Form and        Form 8919........  Uncollected Social     https://
 Instruction.                       Distributions.          www.irs.gov/pub/   Instruction.                       Security and           www.irs.gov/pub/
                                                            irs-pdf/                                              Medicare Tax on        irs-pdf/
                                                            f4972.pdf.                                            Wages.                 f8919.pdf.
Form and        Form 5074........  Allocation of           https://           Form..........  Form 8925........  Report of Employer-    https://
 Instruction.                       Individual Income Tax   www.irs.gov/pub/                                      Owned Life Insurance   www.irs.gov/pub/
                                    to Guam or the          irs-pdf/                                              Contracts.             irs-pdf/
                                    Commonwealth of the     f5074.pdf.                                                                   f8925.pdf.
                                    Northern Mariana
                                    Islands (CNMI).
Form and        Form 5213........  Election to Postpone    https://           Form and        Form 8932........  Credit for Employer    https://
 Instruction.                       Determination as to     www.irs.gov/pub/   Instruction.                       Differential Wage      www.irs.gov/pub/
                                    Whether the             irs-pdf/                                              Payments.              irs-pdf/
                                    Presumption Applies     f5213.pdf.                                                                   f8932.pdf.
                                    that an Activity is
                                    Engaged in for Profit.
Form..........  Form 5329........  Additional Taxes on     https://           Form..........  Form 8933........  Carbon Dioxide         https://
                                    Qualified Plans         www.irs.gov/pub/                                      Sequestration Credit.  www.irs.gov/pub/
                                    (Including IRAs) and    irs-pdf/                                                                     irs-pdf/
                                    Other Tax-Favored       f5329.pdf.                                                                   f8933.pdf.
                                    Accounts.
Instruction...  .................  ......................  https://           Form and        Form 8936........  Qualified Plug-In      https://
                                                            www.irs.gov/pub/   Instruction.                       Electric Drive Motor   www.irs.gov/pub/
                                                            irs-pdf/                                              Vehicle Credit.        irs-pdf/
                                                            i5329.pdf.                                                                   f8936.pdf.
Form..........  Form 5405........  First-Time Homebuyer    https://           Instruction...  .................  .....................  https://
                                    Credit.                 www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f5405.pdf.                                                                   i8936.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8941........  Credit for Small       https://
                                                            www.irs.gov/pub/                                      Employer Health        www.irs.gov/pub/
                                                            irs-pdf/                                              Insurance Premiums.    irs-pdf/
                                                            i5405.pdf.                                                                   f8941.pdf.
Form..........  Form 5471........  Information Return of   https://           Instruction...  .................  .....................  https://
                                    U.S. Persons with       www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Respect to Certain      irs-pdf/                                                                     irs-pdf/
                                    Foreign Corporations.   f5471.pdf.                                                                   i8941.pdf.
Form..........  Schedule J (Form   Accumulated Earnings    https://           Form..........  Form 8949........  Sales and other        https://
                 5471).             and Profits (E&P) and   www.irs.gov/pub/                                      Dispositions of        www.irs.gov/pub/
                                    Taxes of Controlled     irs-pdf/                                              Capital Assets.        irs-pdf/
                                    Foreign Corporations.   f5471sj.pdf.                                                                 f8949.pdf.
Form..........  Schedule M (Form   Transactions Between    https://           Instruction...  .................  .....................  https://
                 5471).             Controlled Foreign      www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Corporation and         irs-pdf/                                                                     irs-pdf/
                                    Shareholders or Other   f5471sm.pdf.                                                                 i8949.pdf.
                                    Related Persons.
Form..........  Schedule O (Form   Organization or         https://           Form..........  Form 8958........  Allocation of Tax      https://
                 5471).             Reorganization of       www.irs.gov/pub/                                      Amounts Between        www.irs.gov/pub/
                                    Foreign Corporation,    irs-pdf/                                              Certain Individuals    irs-pdf/
                                    and Acquisitions and    f5471so.pdf.                                          in Community           f8958.pdf.
                                    Dispositions of its                                                           Property States.
                                    Stock.
Instruction...  .................  ......................  https://           Form..........  Form 8962........  Premium Tax Credit...  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i5471.pdf.                                                                   f8962.pdf.
Form..........  Form 5695........  Residential Energy      https://           Instruction...  .................  .....................  https://
                                    Credits.                www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f5695.pdf.                                                                   i8962.pdf.
Instruction...  .................  ......................  https://           Form..........  Form 8965........  Health Coverage        https://
                                                            www.irs.gov/pub/                                      Exemptions.            www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i5695.pdf.                                                                   f8965.pdf.

[[Page 68961]]

 
Form..........  Form 5713........  International Boycott   https://           Instruction...  .................  .....................  https://
                                    Report.                 www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f5713.pdf.                                                                   i8965.pdf.
Form..........  Schedule A (Form   International Boycott   https://           Form..........  8993.............  Section 250 Deduction  https://
                 5713).             Factor (Section         www.irs.gov/pub/                                      for Foreign-Derived    www.irs.gov/pub/
                                    999(c)(1)).             irs-pdf/                                              Intangible Income      irs-pdf/
                                                            f5713sa.pdf.                                          (FDII) and Global      f8993.pdf.
                                                                                                                  Intangible Low-Taxed
                                                                                                                  Income (GILTI).
Form..........  Schedule B (Form   Specifically            https://           Instruction...  .................  .....................  https://
                 5713).             Attributable Taxes      www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    and Income (Section     irs-pdf/                                                                     irs-pdf/
                                    999(c)(2)).             f5713sb.pdf.                                                                 i8993.pdf.
Form..........  Schedule C (Form   Tax Effect of the       https://           Form..........  Form 8994........  Employer Credit for    https://
                 5713).             International Boycott   www.irs.gov/pub/                                      Paid Family and        www.irs.gov/pub/
                                    Provisions.             irs-pdf/                                              Medical Leave.         irs-pdf/
                                                            f5713sc.pdf.                                                                 f8994.pdf.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i5713.pdf.                                                                   i8994.pdf.
Form..........  Form 5884........  Work Opportunity Cost.  https://           Form..........  9000.............  Alternative Media      Still under
                                                            www.irs.gov/pub/                                      Preference.            development at
                                                            irs-pdf/                                                                     the time of
                                                            f5884.pdf.                                                                   release of this
                                                                                                                                         notice.
Instruction...  .................  ......................  https://           Form and        Form 9465........  Installment Agreement  https://
                                                            www.irs.gov/pub/   Instruction.                       Request.               www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i5884.pdf.                                                                   f9465.pdf.
Form..........  Form 5884-A......  Credits for Affected    https://           Instruction...  .................  .....................  https://
                                    Disaster Area           www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Employees.              irs-pdf/                                                                     irs-pdf/
                                                            f5884a.pdf.                                                                  i9465.pdf.
Instruction...  .................  ......................  https://           Form and        Form 9465 SP.....  Solicitud para un      https://
                                                            www.irs.gov/pub/   Instruction.                       Plan de Pagos a        www.irs.gov/pub/
                                                            irs-pdf/                                              Plazos.                irs-pdf/
                                                            i5884a.pdf.                                                                  f9465sp.pdf.
Form..........  Form 6198........  At-Risk Limitations...  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f6198.pdf.                                                                   i9465sp.pdf.
Instruction...  .................  ......................  https://           Form..........  Form T (Timber)..  Forest Activities      https://
                                                            www.irs.gov/pub/                                      Schedules.             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/ft.pdf.
                                                            i6198.pdf.
Form..........  Form 6251........  Alternative Minimum     https://           Instruction...  .................  .....................  https://
                                    Tax-Individuals.        www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/it.pdf.
                                                            f6251.pdf.
Instruction...  Form 6251........  ......................  https://           Form and        Form.............  Employee's             https://
                                                            www.irs.gov/pub/   Instruction.   W-4..............   Withholding            www.irs.gov/pub/
                                                            irs-pdf/                                              Allowance              irs-pdf/
                                                            i6251.pdf.                                            Certificate.           fw4.pdf.
Form and        Form 6252........  Installment Sale        https://           2018 Form.....  Form.............  .....................  https://
 Instruction.                       Income.                 www.irs.gov/pub/                  W-4..............                          www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f6252.pdf.                                                                   fw4_18.pdf.
Form..........  Form 6478........  Biofuel Producer        https://           Form and        Form.............  Withholding            https://
                                    Credit.                 www.irs.gov/pub/   Instruction.   W_4 P...........   Certificate for        www.irs.gov/pub/
                                                            irs-pdf/                                              Pension or Annuity     irs-pdf/
                                                            f6478.pdf.                                            Payments.              fw4p.pdf.
Instruction...  .................  ......................  https://           2018 Form.....  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i6478.pdf.                                                                   fw4p_18.pdf.
Form..........  Form 6765........  Credit for Increasing   https://           Form and        Form.............  Request for Federal    https://
                                    Research Activities.    www.irs.gov/pub/   Instruction.   W-4 S............   Income Tax             www.irs.gov/pub/
                                                            irs-pdf/                                              Withholding from       irs-pdf/
                                                            f6765.pdf.                                            Sick Pay.              fw4s.pdf.
Instruction...  .................  ......................  https://           2018 Form.....  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i6765.pdf.                                                                   fw4s_18.pdf.
Form and        Form 6781........  Gains and Losses from   https://           Form and        Form.............  Voluntary Withholding  https://
 Instruction.                       Section 1256            www.irs.gov/pub/   Instruction.   W-4 V............   Request.               www.irs.gov/pub/
                                    Contracts and           irs-pdf/                                                                     irs-pdf/
                                    Straddles.              f6781.pdf.                                                                   fw4v.pdf.
Form..........  Form 8082........  Notice of Inconsistent  https://           Form and        Form.............  Certificado de         https://
                                    Treatment or            www.irs.gov/pub/   Instruction.   W-4 (SP).........   Exencion de la         www.irs.gov/pub/
                                    Administrative          irs-pdf/                                              Retencion del          irs-pdf/
                                    Adjustment Request      f8082.pdf.                                            Empleado.              fw4sp.pdf.
                                    (AAR).
Instruction...  .................  ......................  https://           Form and        Form.............  Application for IRS    https://
                                                            www.irs.gov/pub/   Instruction.   W-7..............   Individual Taxpayer    www.irs.gov/pub/
                                                            irs-pdf/                                              Identification         irs-pdf/
                                                            i8082.pdf.                                            Number.                fw7.pdf.
Form..........  Form 8275........  Disclosure Statement..  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            f8275.pdf.                                                                   iw7.pdf.
Instruction...  .................  ......................  https://           Form and        Form.............  Application for        https://
                                                            www.irs.gov/pub/   Instruction.   W-7 A............   Taxpayer               www.irs.gov/pub/
                                                            irs-pdf/                                              Identification         irs-pdf/
                                                            i8275.pdf.                                            Number for Pending     fw7a.pdf.
                                                                                                                  U.S. Adoptions.
Form..........  Form 8275-R......  Regulation Disclosure   https://           Form and        Form.............  Solicitud de Numero    https://
                                    Statement.              www.irs.gov/pub/   Instruction.   W-7 (SP).........   de Indenticacion       www.irs.gov/pub/
                                                            irs-pdf/                                              Personal del           irs-pdf/
                                                            f8275r.pdf.                                           Contribuyente del      fw7sp.pdf.
                                                                                                                  Servico de Impuestos
                                                                                                                  Internos.
Instruction...  .................  ......................  https://           Instruction...  .................  .....................  https://
                                                            www.irs.gov/pub/                                                             www.irs.gov/pub/
                                                            irs-pdf/                                                                     irs-pdf/
                                                            i8275r.pdf.                                                                  iw7sp.pdf.
Form..........  Form 8283........  Noncash Charitable      https://           Form..........  Form.............  Certificate of         https://
                                    Contributions.          www.irs.gov/pub/                  W-7 (COA)........   Accuracy for IRS       www.irs.gov/pub/
                                                            irs-pdf/                                              Individual Taxpayer    irs-pdf/
                                                            f8283.pdf.                                            Identification         fw7coa.pdf.
                                                                                                                  Number.
Instruction...  .................  ......................  https://           Other: Notice   .................  https://www.irs.gov/
                                                            www.irs.gov/pub/   2006-52.                           pub/irs-irbs/irb06-
                                                            irs-pdf/                                              26.pdf..
                                                            i8283.pdf.
Form and        Form 8332........  Release of Claim to     https://           Other: Notice   .................  https://www.irs.gov/
 Instruction.                       Exemption for Child     www.irs.gov/pub/   2008-40.                           pub/irs-irbs/irb08-
                                    of Divorced or          irs-pdf/                                              14.pdf..
                                    Separated Parents.      f8332.pdf.
Form and        Form 8379........  Injured Spouse Claim    https://           Other:          .................  https://www.irs.gov/
 Instruction.                       and Allocation.         www.irs.gov/pub/   Publication                        pub/irs-pdf/
                                                            irs-pdf/           972 Tables.                        p972.pdf..
                                                            f8379.pdf.
Instruction...  .................  ......................  https://           Other: TD 9408  .................  https://www.irs.gov/
                                                            www.irs.gov/pub/                                      pub/irs-irbs/irb08-
                                                            irs-pdf/                                              33.pdf..
                                                            i8379.pdf.
Form and        Form 8396........  Mortgage Interest       https://           ..............  .................  .....................  ................
 Instruction.                       Credit.                 www.irs.gov/pub/
                                                            irs-pdf/
                                                            f8396.pdf.
Form and        Form 8453........  U.S. Individual Income  https://           ..............  .................  .....................  ................
 Instruction.                       Tax Declaration for     www.irs.gov/pub/
                                    an IRS e-file Return.   irs-pdf/
                                                            f8453.pdf.
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 Document type       Form No.             Form name               URL          Document type       Form No.            Form name               URL
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                          New Additions or updates to 1545-0074
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Form..........  Schedule LEP.....  Request for             Still under        Form..........  9000.............  Alternative Media      Still under
                                    Alternative Language    development at                                        Preference.            development at
                                    Products by Taxpayers   the time of                                                                  the time of
                                    with Limited English    release of this                                                              release of this
                                    Proficiency (LEP).      notice.                                                                      notice.
Form..........  Schedule LEP (SP)  Schedule LEP Limited    Still under        Rev. Proc.....  2004-12..........  Section 35.--Health    https://
                                    English Proficiency     development at                                        Insurance Costs of     www.irs.gov/pub/
                                    (SP).                   the time of                                           Eligible Individuals.  irs-irbs/irb04-
                                                            release of this                                                              09.pdf.
                                                            notice.

[[Page 68962]]

 
Form..........  Schedule 1 (SP)    Additional Income and   Still under        Form..........  Schedule 8812(SP)  Additional Tax Credit  Still under
                 (F. 1040).         Adjustments to Income   development at                     (Form 1040).       (Spanish version).     development at
                                    in Spanish.             the time of                                                                  the time of
                                                            release of this                                                              release of this
                                                            notice.                                                                      notice.
Form..........  Schedule 2 (SP)    Additional Taxes in     Still under        Instruction...  8812.............  Instructions for       Still under
                 (F. 1040).         Spanish.                development at                                        Schedule 8812          development at
                                                            the time of                                           (Spanish version).     the time of
                                                            release of this                                                              release of this
                                                            notice.                                                                      notice.
Form..........  Schedule 3 (SP)    Additional Credits and  Still under        Instruction...  Schedule 8812      Instructions for       https://
                 (F. 1040).         Payments in Spanish.    development at                     (Form 1040).       Schedule 8812.         www.irs.gov/pub/
                                                            the time of                                                                  irs-pdf/
                                                            release of this                                                              i1040s8.pdf.
                                                            notice.
Form..........  Schedule EIC (SP)  Earned Income Credit    Still under        Instruction...  8915-C...........  Instructions for Form  https://
                 (F. 1040).         (Spanish version).      development at                                        8915-C, Qualified      www.irs.gov/pub/
                                                            the time of                                           2018 Disaster          irs-pdf/
                                                            release of this                                       Retirement Plan        i8915c.pdf.
                                                            notice.                                               Distributions and
                                                                                                                  Repayments.
Form..........  8915-D...........  Qualified 2019          https://           Form..........  8993.............  Section 250 Deduction  https://
                                    Disaster Retirement     www.irs.gov/pub/                                      for Foreign-Derived    www.irs.gov/pub/
                                    Plan Distributions      irs-pdf/                                              Intangible Income      irs-pdf/
                                    and Repayments.         f8915d.pdf.                                           (FDII) and Global      f8993.pdf.
                                                                                                                  Intangible Low-Taxed
                                                                                                                  Income (GILTI).
Instruction...  .................  Instructions for 8915-  https://           Instruction...  .................  .....................  https://
                                    D Qualified 2019        www.irs.gov/pub/                                                             www.irs.gov/pub/
                                    Disaster Retirement     irs-pdf/                                                                     irs-pdf/
                                    Plan Distributions      i8915d.pdf.                                                                  i8993.pdf.
                                    and Repayments.
TD............  9902.............  Guidance Under          https://           Form..........  8915-E...........  Qualified 2020         Still under
                                    Sections 951A and 954   www.govinfo.gov/                                      Disaster Retirement    development at
                                    Regarding Income        content/pkg/FR-                                       Plan Distributions     the time of
                                    Subject to a High       2020-07-23/pdf/                                       and Repayments.        release of this
                                    Rate of Foreign Tax.    2020-                                                                        notice.
                                                            15351.pdf?utm_*m
                                                            edium=email&utm_
                                                            campaign=subscri
                                                            ption+mailing+li
                                                            st&A1utm_source=
                                                            federalregister.
                                                            gov.
TD............  9920.............  Income Tax Withholding  https://           ..............  .................  .....................  ................
                                    on Certain Periodic     www.govinfo.gov/
                                    Retirement and          content/pkg/FR-
                                    Annuity Payments        2020-10-01/pdf/
                                    Under Section 3405(a).  2020-21777.pdf.
TD............  9924.............  Income Tax Withholding  https://           ..............  .................  .....................  ................
                                    from Wages.             www.govinfo.gov/
                                                            content/pkg/FR-
                                                            2020-10-06/pdf/
                                                            2020-22071.pdf.
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[FR Doc. 2020-24139 Filed 10-29-20; 8:45 am]
BILLING CODE 4830-01-P