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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-0123
ICR Reference No:
201401-1545-006
Status:
Historical Active
Previous ICR Reference No:
201001-1545-009
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
SC-0123-006
Title:
U. S. Business Income Tax Return
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved with change
Conclusion Date:
12/30/2015
Retrieve Notice of Action (NOA)
Date Received in OIRA:
03/30/2014
Terms of Clearance:
OMB's approval of the U.S. Business Income Tax Return and associated forms is extended until December 31, 2016. This approval reflects the updated accounting that IRS provided to explain the net adjustments, program changes due to new statute, and program changes due to agency discretion. IRS shall submit its next request for an extension of OMB approval before the expiration date, and continue to do so on an annual basis.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2016
12 Months From Approved
12/31/2015
Responses
10,300,000
0
5,887,967
Time Burden (Hours)
2,832,500,000
0
362,868,167
Cost Burden (Dollars)
0
0
0
Abstract:
These forms are used by businesses to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistics use.
Authorizing Statute(s):
US Code:
26 USC 860A
Name of Law: Taxation of REMIC's
US Code:
26 USC 860G
Name of Law: Other definitions and special rules
US Code:
44 USC 3507
Name of Law: Advance payment of earned income credit
US Code:
26 USC 774
Name of Law: Other modifications.
US Code:
26 USC 55
Name of Law: Alternative minimum tax imposed
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
US Code:
26 USC 775
Name of Law: Electing large partnership defined.
US Code:
26 USC 6698
Name of Law: Failure to file partnership return
US Code:
26 USC 6011
Name of Law: General requirement of return, statement, or list
PL:
Pub.L. 110 - 245 111(a)
Name of Law: : Heroes Earnings Assistance and Relief Tax Act of 2008
US Code:
26 USC 6031
Name of Law: Return of partnership income
US Code:
26 USC 45P
Name of Law: Employer Wage Credit for Employees Who Are Active Duty Members of the Uniformed Services
PL:
Pub.L. 110 - 141 8(b)
Name of Law: Exclusion From Income for Payments From the Hokie Spirit Memorial Fund
US Code:
26 USC 45A (f)
Name of Law: Indian Employment Credit: (f) Termination
US Code:
26 USC 6251
Name of Law: Administrative adjustment requests
US Code:
26 USC 771
Name of Law: Application of subchapter to electing large partnerships.
US Code:
26 USC 772
Name of Law: Simplified flow-through.
US Code:
26 USC 773
Name of Law: Computations at partnership level.
PL:
Pub.L. 109 - 135 101
Name of Law: Gulf Opportunity Zone Act of 2005
US Code:
26 USC 776
Name of Law: Special rules for partnerships holding oil and gas properties
US Code:
26 USC 777
Name of Law: Regulations
US Code:
26 USC 6012(a)(2)
Name of Law: Persons Required to Make Returns of Income
US Code:
26 USC 6011
Name of Law: General requirement of return, statement, or list
US Code:
26 USC 1561
Name of Law: Limitations on certain multiple tax benefits in the case of certain controlled corporations
US Code:
26 USC 1563
Name of Law: Definitions and special rules
PL:
Pub.L. 111 - 5 1142
Name of Law: AMERICAN RECOVERY AND REINVESTMENT ACT
US Code:
26 USC 881
Name of Law: Tax on income of foreign corporations not connected with United States business
US Code:
26 USC 882
Name of Law: Tax on income of foreign corporations not connected with United States business
US Code:
26 USC 884
Name of Law: Branch profits tax
PL:
Pub.L. 109 - 280 1202,1204,1206
Name of Law: Pension Protection Act 0f 2006
US Code:
26 USC 1461
Name of Law: Name of Law: Liability for withheld tax
US Code:
26 USC 1441
Name of Law: : Withholding of tax on nonresident aliens
US Code:
26 USC 1442
Name of Law: Withholding of tax on foreign corporations
US Code:
26 USC 871
Name of Law: Tax on nonresident alien individuals
PL:
Pub.L. 109 - 432 105,111,405
Name of Law: Tax Relief and Health Care Act of 2006
PL:
Pub.L. 109 - 58 1332,1344, 1348,1331
Name of Law: Energy Tax Incentives Act of 2005
PL:
Pub.L. 110 - 28 8214
Name of Law: U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act
US Code:
26 USC 6012
Name of Law: Persons required to make Returns of Income
US Code:
26 USC 528
Name of Law: Certain homeowners associations.
US Code:
26 USC 6011(c)
Name of Law: Returns, etc., of DISCS and former DISCS and FSC's and former FSC's
US Code:
26 USC 801
Name of Law: Tax imposed
PL:
Pub.L. 110 - 343 321, 323(a), 324
Name of Law: Tax Extenders and Alternative Minimum Tax Relief Act of 2008
PL:
Pub.L. 110 - 343 302
Name of Law: Emergency Economic Stabilization Act of 2008
PL:
Pub.L. 110 - 289 3022, 3081
Name of Law: Housing and Economic Recovery Act of 2008
PL:
Pub.L. 110 - 246 15316, 15321
Name of Law: Food, Conservation, and Energy Act of 2008
PL:
Pub.L. 110 - 245 303
Name of Law: Heroes Earnings Assistance and Relief Tax Act of 2008
PL:
Pub.L. 109 - 280 1202, 1204
Name of Law: Pension Protection Act of 2006
US Code:
26 USC 4951
Name of Law: Taxes on self-dealing
US Code:
26 USC 831
Name of Law: Tax on insurance companies other than life insurance companies
US Code:
26 USC 527
Name of Law: Political organizations
US Code:
26 USC 528
Name of Law: Certain homeowners associations
US Code:
26 USC 856
Name of Law: Certain homeowners associations
US Code:
26 USC 857
Name of Law: Taxation of real estate investment trusts and their beneficiaries.
US Code:
26 USC 858
Name of Law: Dividends paid by real estate investment trust after close of taxable year.
US Code:
26 USC 859
Name of Law: Adoption of annual accounting period.
US Code:
26 USC 852
Name of Law: Taxation of regulated investment companies.
US Code:
26 USC 853
Name of Law: Foreign tax credit allowed to shareholders
US Code:
26 USC 855
Name of Law: Dividends paid by regulated investment company after close of taxable year
US Code:
26 USC 851
Name of Law: Definition of regulated investment companies
US Code:
26 USC 854
Name of Law: Limitations applicable to dividends
US Code:
26 USC 6037
Name of Law: Return of S corporation
US Code:
26 USC 1222
Name of Law: Other terms relating to capital gains and losses
US Code:
26 USC 1374
Name of Law: Tax imposed on certain built-in gains
US Code:
26 USC 94(d)
Name of Law: Limitation on credit
US Code:
26 USC 468B
Name of Law: Special rules for designated settlement funds
US Code:
26 USC 6655
Name of Law: Failure by corporation to pay estimated income tax
US Code:
26 USC 6402
Name of Law: Authority to make credit or refunds.
US Code:
26 USC 6161
Name of Law: Extension of time for paying tax
US Code:
26 USC 442
Name of Law: Change of annual accounting period
US Code:
26 USC 172
Name of Law: Net operating loss deduction
PL:
Pub.L. 111 - 5 51211
Name of Law: The American Recovery & Reinvestment Act
US Code:
26 USC 338(a)
Name of Law: Certain stock purchases treated as asset acquisitions
US Code:
26 USC 852(b)(3)(D)
Name of Law: Method of taxation of companies and shareholders
US Code:
26 USC 857(b)(3)(D)
Name of Law: Method of taxation of real estate investment trusts and holders of shares or certificates of benefic
US Code:
31 USC 330
Name of Law: Best Practices for Tax Advisors
US Code:
26 USC 601
Name of Law: Subpart E, Conference and Practice Requirements
US Code:
26 USC 446(e)
Name of Law: Requirement respecting change of accounting method.
US Code:
26 USC 46
Name of Law: Amount of credit
US Code:
26 USC 38
Name of Law: General business credit
PL:
Pub.L. 110 - 289 3022
Name of Law: Housing and Economic Recovery Act of 2008
PL:
Pub.L. 111 - 5 51201(b)
Name of Law: American Recovery and Reinvestment Act of 2009
PL:
Pub.L. 109 - 432 105(e)(4)(A)
Name of Law: Tax Relief and Health Care Act of 2006
PL:
Pub.L. 103 - 66 13311
Name of Law: Omnibus Budget Reconciliation Act of 1993
PL:
Pub.L. 110 - 343 202,301,304,310,314 & 702
Name of Law: Emergency Economic Stabilization Act of 2008
PL:
Pub.L. 111 - 145 111
Name of Law: United States Capitol Police Administrative Technical Corrections Act of 2009
US Code:
26 USC 6421
Name of Law: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain ex
PL:
Pub.L. 111 - 147 102
Name of Law: Hiring Incentives to Restore Employment Act
PL:
Pub.L. 111 - 148 1421
Name of Law: Patient Protection and Affordable Care Act
PL:
Pub.L. 111 - 240 2012, 2013
Name of Law: Small Business Jobs Act of 2010
US Code:
26 USC 6427
Name of Law: Fuels not used for taxable purposes
US Code:
26 USC 6420
Name of Law: Gasoline used on farms
US Code:
26 USC 50(a)
Name of Law: Recapture in case of dispositions, etc.
US Code:
26 USC 6425(a)
Name of Law: Adjustment of overpayment of estimated income tax by corporation
US Code:
26 USC 179
Name of Law: Election to expense certain depreciable business assets
US Code:
26 USC 274(d)
Name of Law: Disallowance of certain entertainment, etc., expenses
US Code:
26 USC 280F
Name of Law: Limitation on depreciation for luxury automobiles
US Code:
26 USC 164
Name of Law: Taxes
PL:
Pub.L. 111 - 5 1201(a) (b)
Name of Law: Small Business Jobs Act of 2010
PL:
Pub.L. 111 - 240 2021(a)(1)(2)(B)
Name of Law: Small Business Jobs Act of 2010
US Code:
26 USC 55
Name of Law: Alternative minimum tax imposed
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
78 FR 64057
10/25/2013
30-day Notice:
Federal Register Citation:
Citation Date:
79 FR 16859
03/26/2014
Did the Agency receive public comments on this ICR?
Yes
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Additional Information for Schedule M-3 Filers
Schedule B (Form 1120)
Additional Information for Schedule M-3 Filers
Analysis of Unappropriated Retained Earnings per Books (Line 25, Schedule L)
Schedule M-2 (Form 1120)
Analysis of Underappropriated Retained Earnings per Books (Line 25, Schedule L)
Balance Sheets per Books
Schedule L
Balance Sheets Per Books
Capital Gains and Losses
Schedule D (Form 1120)
Capital Gains and Losses
Consent Plan and Apportionment Schedule for a Controlled Group
Schedule O (Form 1120)
Consent Plan and Apportionment Schedule for a Controlled Group
Foreign Operations of U.S. Corporations
Schedule N (Form 1120)
Foreign Operations of U.S. Corporations
Information on Certain Persons Owning the Corporation's Voting Stock
Schedule G (Form 1120)
Information on Certain Persons Owning the Corporation's Voting Stock
Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More
Schedule M-3 (Form 1120)
Net Income (Loss) Reconciliation for Corporations with Total Assets of $10 Million or More
Reconciliation of Income (Loss) per Books With Income per Return
Schedule M-1 (Form 1120)
Reconciliation of Income (Loss) per Books With Income per Return
Schedule UTP - Uncertain Tax Position Disclosure Statement
Schedule UTP (Form 1120)
Uncertain Tax Position Disclosure Statement
Section 280H Limitations for a Personal Service Corporation (PSC)
Schedule H (Form 1120)
Section 280H Limitations for a Personal Service Corporation (PSC)
U. S. Business Income Tax return
8283, 8288, 8453-C, 8453-PE, 8453-S, 8621, 8697, 8911, 8912, 8916, 8916-A, 8918, 8923, 8925, 8926, 8927, 8931, 8902, 1120 (SCH UTP), 8922, 1120S (SCH M3), 1120 SF, 1120 W, 1120 X, 4626, 4684, 4797, 4810, 4876-A, 5452, 5471, 1122, 11-C, 2438, 5713 (SCH A), 5713 (SCH C), 5884, 1120-F (SCH S), 1120-IC DISC (SCH K), 1120-IC DISC (SCH P), 1120-IC-DISC, 1120-IC-DISC (SCH Q), 1120 L, 1120 S, 1120 S (SCH D), 1120s (SCH K-1), 1120 F , 8806, 8838, 1085 9SCH D), 1120-F (SCH M-3), 1120-F (SCH P), 1120F(SCH V), 1120FSC, 8805, 8300, 8609, 8609-A, 8693, 8703, 8903, 8906, 8907, 8908, 8909, 8910, 8453-I, 8453-X, 851, 8611, 8621-A, 8586, 8594, 8752, 1000, 1042, 1065, 1065 (SCH B-1), 1065 (SCH C), 1066 (SCH Q), 1125-E, 1125-A, 1127, 1128, 1138, 1139, 2220, 2553, 2848, 3115, 1065X, 1066, 1118, 1118 (SCH I) , 1118 (SCH J), 1118 (SCH K), 3468, 3520, 3800, 4136, 4255, 4466, 8866, 4562, 8872, 8896, 8900, 1065 (SCH K-1), 1065 (SCH M-3), 1065B, 1065B (SCH K-1), 1120, 1120 (SCH D), 1120 (SCH H), 1120 (SCH M-3), 1120 (SCH PH), 1120-F (SCH H), 1120-F (SCH I) , 1120-F (SCH M1 & M2), 8941, 8942, 8947, 6478, 6627, 6781, 7004, 8023, 8288B, 8300, 8404, 8453-B, 8655, 8716, 8932, 8933, 8935, 8935-T, 8936, 8937, 8050, 8275, 8275R, 8302, 8938, 1120 (SCH B), 8308, 8329, 1120 (SCH N), 1120 (SCH O), 1120-C, 1120 (SCH G), 5713, 5884-B, W-8BEN, 926, 966, 970, 976, 982, W-8IMY, 1120FSC (SCH P), 1120 H, 5471 (SCH J), 5471 (SCH M), 5471 (SCH O), 5472, 8804, 8804 (SCH A), 8804-W, 8810, 8813, 8816, 8858 (SCH M), 8864, 8865, 8865 (SCH K-1), 8865 (SCH O), 8865 (SCH P), 8869, 8873, 8874, 8875, 8878-A, 8879-B, 8879-C, 8879-I, 8879-PE, 8879-S, 8881, 8882, 8883, 8886, 8893, 8894, 973, SS-4, SS-4PR, T (TIMBER), 972, 1120-L (SCH M3), 1120 POL , 1120 REIT , 1120 RIC, 56, 56F, 5735, 6198, 6765, 8819, 8820, 8822-B, 8824, 8825, 8826, 8827, 8832, 8833, 8835, 8842, 8844, 8845, 8846, 8858
Onwership Certificate
,
Annual Withholding Tax Return fof U. S. Source Income of Foreign Persons
,
U. S. Return of Partnership Income
,
Information for Partners Owning 50% or More of the Partnership
,
Additional Information for Schedule M-3 Filers
,
Capitals Gains and Losses
,
Partner's Share of Income, Deductions, Credits, etc
,
Net Income (Loss) Reconciliation for Certain Partnerships
,
U. S. Return of Income for Electing Large Partnerships
,
Partner's Share of Income (Loss) From an Electing Large Partnerships
,
Amended Return or Administrative Adjustment Request (AAR)
,
U. S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
,
Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation
,
Foreign Tax Credit-Corporations
,
Reduction of Foreign Oil and Gas Taxes
,
Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Bal
,
Foreign Tax Carryover Reconcilliation Schedule
,
U. S. Corporation Income Tax Return
,
Additional for Schedule M-3 Filers
,
Capital Gains and Losses
,
Information on Certain Persons Owning the Corporation's Voting Stock
,
section 280H Limitations for a Personal Service Corporation (PSC)
,
Net Income (Loss) reconciliation for Corporations with Total Assets of $10 Million of More
,
Foreign Operations of U. S. Corporations
,
Consent Plan and Apportionment schedule for a Controlled Group
,
U. S. Personal Holding Company (PHC) Tax
,
Uncerttain Tax Position Statement
,
U. S. Income Tax Return for Cooperative Associations
,
U. S. Income Tax Return of a Foreign Corporation
,
Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8
,
Interest Expense Allocation Under Regulations section 1.662-5
,
Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books
,
Net income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
,
List of Foreign Partner Interests
,
Exclusion of Income From the international Operation of Ships or Aircraft Under Section 883
,
List of Vessels or Aircraft, Operators,
,
U. S. Income Tax Return of a Foreign Sales Corporation
,
Transfer Price or Commission
,
U. S. Income Tax Return for Homeowners Associations
,
Shareholder's Statement of IC-DISC Distributions
,
Intercompany Transfer Price or Commission
,
Interest Charge Domestic International Sales Corporation Return
,
Borrorwer's Certicate of Compliance With the Rules for Producer's Loans
,
U. S. Life Insurance Company Income Tax Return
,
Net Income (Loss) Reconciliation for U. S. Life Property and Casualty Insurance Companies With Total Assets of $10 Million or More
,
U. S. Income Tax Return for Certain Political Organizations
,
U. S. Income Tax Return for Real Estate Investment Trusts
,
U. S. Income Tax Return for Regulated Investment Companies
,
U. S. Income Tax Return for an S Corporation
,
Capital Gains and Losses and Built-In Gains
,
Shareholder's Share of Income, Deductions, Credits, etc
,
Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More
,
U.S. Income Tax Return for Settlement Funds (Under Section 4688)
,
Estimated Tax for Corporations
,
Amended U.S. Corporation Income Tax Return
,
Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return
,
Cost of Goods Sold
,
Compensation of Officers
,
Application for Extension of Time for Payment of Tax
,
Application to Adopt, Change, or Retain a Tax Year
,
Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback
,
Corporation Application for Tentative Refund
,
Occupational Tax and Registration Return for Wagering
,
Underpayment of Estimated Tax by Corporations
,
Undistributed Capital Gains Tax Return
,
Election by a Small Business Corporation
,
Power of Attorney and Declaration of Representative
,
Application for Change in Accounting Method
,
Investment Credit
,
Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
,
General Business Credit
,
Credit for Federal Tax Paid on Fuels
,
Recapture of Investment Credit
,
Corporation Application of Quick Refund of Overpayment of Estimated Tax
,
Depreciation and Amortization (Including Information on Listed Property)
,
Alternative Minimum Tax - Corporations
,
Casualties and Theft
,
Sales of Business Property
,
Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)
,
Election fo be Treated as an Interest Charge DISC
,
Corporate Report of Nondividend Distributions
,
Information Return of US Persons With Respect to Certain Foreign Corporations
,
Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporations
,
Transactions Between controlled Foreign Corporation and Shareholders or Other Related Persons
,
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock
,
Information Return of a 25% Foreign-Owned US Corporation or a Foreign Corporation Enganed in a US Trade or Business
,
Notice Concerning Fiduciary Relationship
,
Notice Concerning Fiduciary Relationship of Financial Institution
,
International Boycott Report
,
International Boycott Factor (Section 999(c)(1))
,
Tax Effect of the International Boycott Provisions
,
American Samoa Economic Development Credit
,
Work Opportunity Credit
,
New Hire Retention Credit
,
At-Risk Limitations
,
Alcohol and Cellulosic Biofuel Fuels Credit
,
Environmental Taxes
,
Credit for Increasing Research Actrivities
,
Gains and Losses From Section 1256 Contracts and Straddles
,
Application for Automatic Extension of Time to File Certain Business Income Tax, Informationm, and Other Returns
,
Elections Under Section 338 for Corporations Making Qualified Stock Purchases
,
Direct Deposit Corporate Tax Refund
,
Disclosure Statement
,
Regulation Disclosure Statement
,
Noncash Charitbable Contributions
,
US Withholding Tax Return for Dispositions by Foreign Persons of US Real Property Interests
,
Application for Withholding Certificate of Dispositions by Foreign Persons of US REal Property Interests
,
Report of Cash Payments Over $10,000 Recieved In a Trade of Business.
,
Informe de Pagos en Efectivo en Exceso de $10,000 Recibos en una Ocupacion o Negocio
,
Electronic Deposit of Tax Refund of $1 Million or More
,
Report of Sale or Exchange of Certain Partnership Interests
,
Lender's Information Return for Mortgage Credit Certificates (MCCs)
,
Interest Charge on DISC-Related Deferred Tax Liability
,
US Electing Large Partnership Declaration for an IRS e-file Return
,
US Corporation Income Tax Declaration for an IRS e-file Return
,
Foreign Corporation Income Tax Declaration
,
US PArtnership Declaration for an IRS e-file Return
,
US S Corporation Income Tax Declararion for an IRS e-file Return
,
Political Organization Declaration for Electronic Filing of Notice of Section 527 Status
,
Affiliations Schedule
,
Low-Income Housing Credit
,
Asset Acquisition Statement Under Section 1060
,
Low Income Housing Credit Allocation and Certification
,
Annual Statement for Low Income Housing Credit
,
Recapture of Low-Income Housing Credit
,
Return by Shareholder of a Passive Foreign Investment Company or Qualified Electing fund
,
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company
,
Reporting Agent Authorization
,
Low-Income Housing Disposition Bond
,
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
,
Annual Certification of a Residential Rental Project
,
Election to Have a Tax Year Other Than a Required Tax Year
,
Required Payment or Refund Under Section 7519
,
Annual Return for Partnership Withholding Tax (Section 1446)
,
Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships
,
Installment Payments of Section 1446 Tax for Partnerships
,
Information Return for Acquisition of Control or Substantial Change in Capital Structure
,
Corporate Passive Activity Loss and Credit Limitations
,
Partnership Withholding Tax Payment Voucher (Section 1446)
,
Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies
,
Dollar Election Under Section 985
,
Orphan Drug Credit
,
Change of Address - Business
,
Like-Kind Exchanges
,
Real Estate Income and Expenses of a Partnership or an S Corporation
,
Disabled Access Credit
,
Credit for Prior Year Minimum Tax - Corporations
,
Entity Classification Election
,
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
,
Renewable Electricity, Refined Coal, and Indian Coal Production Credit
,
Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Agreement
,
Election to USe Different Annulazation Periods for Corporate Estimated Tax
,
Empowerment Zone and REnewal Community Employment Credit
,
Indian Employment Credit
,
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
,
Transactions Between Foreign Diregarded Entity of a Foreign Tax Owner and the filer or Other Related Entities
,
Transactions Between Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities
,
Biodiesel and Renewable Diesel Fuels Credit
,
REturn of US Persons With REspect to Certain Foreign Partnerships
,
Partner's Share of Income, Credits, Deductions, etc.
,
Transfer of Property to a Foreign Partnership
,
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership
,
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
,
Qualified Subchapter S Subsidiary Election
,
Political Organization Report of Contributions and Expenditures
,
Extreterritorial Income Exclusion
,
New Markets Credit
,
Taxable REIT Subsidiary Election
,
IRS e-file Elctronic Funds Withdrawal Authorization for Form 7004
,
IRS e-file Signature Authorization for Form 1065-B
,
IRS e-file Signature Authorization for Form 1120
,
IRS e-file Signature Authorization for Form 1120-F
,
IRS e-file Signature Authorization for Form 1065
,
IRS e-file Signature Authorization for Form 1120S
,
Cerdit for Small Employer Pension Plan Startup Costs
,
Credit for Employer-Provided Childcare Facilities and Services
,
Asset Allocation Statement Under Section 338
,
Reportable Transaction Disclosure Statement
,
Election of Partnership Level Tax Treatment
,
Request to Revoke Partnership Level Tax Treatment Election
,
Low Sulfur Diesel Fuel Production Credit
,
Qualified Railroad Track Maintenance Credit
,
Alternative Tax on Qualified Shipping Activities
,
Domestic Production Activities Deduction
,
Distilled Spirits Credit
,
Nonconventional Source Fuel Credit
,
Energy Efficient Home Credit
,
Energy Efficient Appliance Credit
,
Alternative Motor Vehicle Credit
,
Alternative Fuel Vehicle Refueling Property Credit
,
Credit to Holders of Tax Credit Bonds
,
Reconciliation of Schedule M-3 Taxable Income for Mixed Groups
,
Supplemental Attachment to Schedule M-3
,
Material Advisor Disclosure Statement
,
Mining Rescue Team Training Credit
,
Report of Employer-Owned Life Insurance Contacts
,
Disqualified Corporate Interest Expense Disallowed Under SEction 163(j) and Related Information
,
Determination Under Section 860(e)(4) by a Qualified Investment Entity
,
Agricultural Chemicals Security Credit
,
Credit for Employer Differential Wage Payments
,
Carbon Dioxide Sequestration Credit
,
Airline Payments Report
,
Transmittal of Airline Payments Report
,
Qualified Plug-In Electric Drive Motor Vehicle Credit
,
Report of Organizational Actions Affecting Basis
,
Statement of Foreign Financial Assets
,
Credit for Small Employer Health Insurance Premiums
,
Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project
,
REport of Branded Perscription Drug Information
,
Return by a US Transferor of Property to a Foreign Corporation
,
Corporate Dissolution or Liquidation
,
Application to Use LIFO Inventory Method
,
Consent of Shareholder to Include Specific Amount in Gross Income
,
Corporation Claim for Deduction for Consent Dividends
,
Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust
,
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment
,
Application for Employer Identification Number
,
Solicitud de Numero de Identificacion Patronal (EIN)
,
Forest Activities Schedule
,
Certification of Foreign Status of Beneficial Owner for United States Tax Withholding
,
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain US Branches for United States Tax Withholding
,
Foreign Partner's Information Statement of Section 1446 Withholding Tax
,
Third-Party Sick Pay Recap
U.S. Personal Holding Company (PHC) Tax
Schedule PH (Form 1120)
U.S. Personal Holding Company (PHC ) Tax
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
10,300,000
5,887,967
0
4,412,033
0
0
Annual Time Burden (Hours)
2,832,500,000
362,868,167
0
2,469,631,833
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Miscellaneous Actions
Short Statement:
Data from the new Business Taxpayer Burden Model (BTBM) revises the estimates of burden experienced by taxpayers. It replaces the earlier burden methodology developed in the mid-1980's. The new model provides a more comprehensive understanding of the current levels of taxpayer burden, and reflects major changes in the way these taxpayers prepare and file their return. As a result, 206 forms, which orignally had separate OMB approval numbers have been combined into this one submission. For OMB # 1545-0123, this results in a net increase of slightly less that 2.4 billion burden hours. Because this collection is a combination of previously separate OMB approval numbers, each with their own burden estimates, total estimated business taxpayer burden remains largely unchanged.
Annual Cost to Federal Government:
$48
Does this IC contain surveys, censuses, or employ statistical methods?
No
Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
Yes
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Richard Behan 202 622-4713
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
03/30/2014
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