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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:
202310-1545-005
Status:
Active
Previous ICR Reference No:
202211-1545-001
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
U.S. Business Income Tax Returns
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
01/03/2024
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/27/2023
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
01/31/2025
36 Months From Approved
01/31/2024
Responses
13,300,000
0
12,500,000
Time Burden (Hours)
920,000,000
0
952,000,000
Cost Burden (Dollars)
66,717,000,000
0
59,487,000,000
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):
PL:
Pub.L. 111 - 147 102
Name of Law: Hiring Incentives to Restore Employment Act
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 55
Name of Law: Alternative minimum tax imposed
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 46
Name of Law: Amount of credit
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
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 6421
Name of Law: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain ex
US Code:
26 USC 6427
Name of Law: Fuels not used for taxable purposes
US Code:
26 USC 852
Name of Law: Taxation of regulated investment companies.
PL:
Pub.L. 111 - 5 51201(b) and 51211
Name of Law: The American Recovery & Reinvestment Act
US Code:
26 USC 6420
Name of Law: Gasoline used on farms
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.
PL:
Pub.L. 110 - 289 3022
Name of Law: Housing and Economic Recovery Act of 2008
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 853
Name of Law: Foreign tax credit allowed to shareholders
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 38
Name of Law: General business credit
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 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 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 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 855
Name of Law: Dividends paid by regulated investment company after close of taxable year
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 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
US Code:
26 USC 860G
Name of Law: Other definitions and special rules
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 860A
Name of Law: Taxation of REMIC's
US Code:
44 USC 3507
Name of Law: Advance payment of earned income credit
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
US Code:
26 USC 6012(a)(2)
Name of Law: Persons Required to Make Returns of Income
PL:
Pub.L. 111 - 5 1142
Name of Law: AMERICAN RECOVERY AND REINVESTMENT ACT
US Code:
26 USC 468B
Name of Law: Special rules for designated settlement funds
US Code:
26 USC 801
Name of Law: Tax imposed
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 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
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. 115 - 97 59A,367,91,965,199A,451,163(j)
Name of Law: Tax Cut Job Act
US Code:
26 USC 280F
Name of Law: Limitation on depreciation for luxury automobiles
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.
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
US Code:
26 USC 50(a)
Name of Law: Recapture in case of dispositions, etc.
Citations for New Statutory Requirements:
PL: Pub.L. 117 - 169 45W & 45D Name of Law: Inflation Reduction Act
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:
88 FR 66123
09/26/2023
30-day Notice:
Federal Register Citation:
Citation Date:
88 FR 89053
12/27/2023
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
U. S. Business Income Tax Return
5713, 6478, 6627, 6781, 7004, 3520-A, 3520-A, 5471 Schedule E, 5471 Schedule H, 5471 Schedule I-1, 8023, 7004, 8288-B, 8300, 8404, 8655, 8716, 8932, 8933, 8936, 8937, 8937, 8938, 1120 Schedule B, 1120 Schedule N, 1120 Schedule O, 1120-C, 1120 Schedule G, 5713, 8023, 8050, 8275, 8275-R, 8302, 8308, 8329, 8621-A, 8697, W-8 BEN, 8804, 8804, 8805, 8813, 8804 Schedule A, 1120-ND, W-8 BEN-E, 5713 Schedule B, 1120-PC Schedule M-3, 1042, 1120-S Schedule D, 1120-H, 1120-SF, 1120-F Schedule H, 1120-FSC, 1120-F Schedule S, 1120-F Schedule V, 1120 Schedule D, 1120-F Schedule M-3, W-8 ECI, 1120-L, 1120-IC DISC, 8936, 8864, W-8 ECI, 1065, 1066, 1065 Schedule K-1 , 1065 Schedule C, 1065 Schedule D, 1118, 1118 Schedule K, 1118 Schedule J, 1120, 1120-C, 1120-F, 1120-F Schedule P, 1120-F Schedule I, W-8 BEN-E, 8911, 8845, 8082, 8082, 1120-REIT, 6478, 1120-RIC, 1120-S, 6765, 1120-PC Schedule M-3, 8834, 1120 Schedule M-3, 1120 Schedule PH, 1120 Schedule UTP , 1120-FSC Schedule P, 1120-IC DISC, 8979, 8992, 8992, 8993, 8993, 8994, 8994, 8996, 1065 Schedule K-2, 1065 Schedule K-3, 1065 Schedule K-3, 1065 Schedules K-2 and K-3, 1120-S Schedule K-2, 1120-S Schedule K-3, 1120-S Schedule K-3, 1120-S Schedules K-2 and K-3, 1042 Schedule Q, 1120-F Schedule Q, 5471 Schedule Q, 5471 Schedule R, 8995, 8995-A, 8865 Sch K-2, 8865 Sch K-3, 4626, 8995-A sch-A, 8992-sch-A, 8992 sch-B, 8995-a-Sch-C, 8995-a Sch_D, 8995-A sch-B, 982, 1125-A, 1125-E, 1138, 1127, 1128, 1128, 1139, 1139, 2220, 2220, 2553, 2553, 2848, 2848, 3115, 3115, 3468, 3468, 3520, 3520, 3800, 3800, 4466, 4136, 4136, 4255, 8866, 4562, 8288-C, 8453-CORP, 8879-CORP, 8933, Form 7207 , 8936-A, 8990, 8997, 8865 Schedule P, 8866, 8869, 8873, 8873, 8874, 8875, 8878-A, 8879-PE, 8881, 8882, 8883, 8883, 8886, 8886, 973, SS-4, SS-4, SS-4 (PR), T (TIMBER), 972, 1120-L Schedule M-3, 1120-POL , 1120-RIC, 5713 Schedule A, 5472, 56, 56F, 5735, 6198, 6198, 6765, 8275, 8283, 8288, 8288, 8453-PE, 8621, 8697, 8911, 8912, 8912, 8916, 8916-A, 8918, 8923, 8918, 8925, 8927, 8966, 8902, 8902, 1120 Schedule UTP, 1120-IC DISC Schedule Q, 1120-F , 1120-F Schedule S, 1120-IC DISC Schedule K, 1120-S, 1120-S Schedule D, 1120-S Schedule K-1, 1120-S Schedule M-3, 1120-SF, 1120-X, 4684, 4684, 4797, 4797, 4810, 4876-A, 5452, 5471, 5471, 1122, 2438, 5713 Schedule C, 5735, 5884, 8275-R, 8806, 8838, 1065 Schedule D, 1120-F Schedule M-3, 1120-F Schedule P, 1120-FSC, 8805, 8283, 8609, 8609, 8609-A, 8609-A, 8611, 8621, 8621-A, 8703, 8903, 8903, 8906, 8908, 8910, 8910, 851, 8586, 8594, 8752, 1042, 1065, 8979, 8966-C, 8966, 1065 Schedule B-2, 1065 Schedule B-2, 4255, 8844, 1120-S Schedule K-1, 1120-L, 8830, 8908, 1120-PC, 1120-REIT, 1065-X, 1120-S Schedule B-1, 5884, 1065-X, 1120-S Schedule M-3, 2439, 1120-IC DISC Schedule P, 1120-F Schedule V, 1120-ND, 1120-PC, 56, 8848, 8900, 1120 Schedule O, 1120-L Schedule M-3, 8858 Schedule M, 1066, 1118, 1118 Schedule i, 1118 Schedule J, 1118 Schedule K, 1120, 1120 Schedule D, 1120 Schedule H, 1120 Schedule M-3, 1120 Schedule PH, 1120-F Schedule H, 1120-F Schedule I, 1120-F Schedule M-1 and Schedule M-2, 8938, 5471 Schedule P, 5735 Schedule P, 1042-T, 8865 Schedule G, 1042-S, 5884-A, 8288-A, 5884-A, 1042-S, 8804-C, 8804-C, 8865 Schedule H, Instructions 8594, 8844, 8838-P, 8990, 8991, 8991, 1065 Schedule B-1, 1065 Schedule C, 1066 Schedule Q, 1125-E, 8804-W, 8804 Schedule A, 8996, 965-C, 965-D, 965-E, 8832, 8810, 965 B, 8804-W, 8810, 8813, 8816, 8819, 8820, 8822-B, 8824, 8824, 8825, 8826, 8827, 8833, 8835, 8835, 8842, 8844, 8845, 8846, 8858, 8858, 8858 Schedule M, 8864, 8865, 8865, 8865 Schedule K-1, 8865 Schedule O, Form 8936-A, 8936-A Sch 1, 4562, 8896, 8900, 1065 Schedule K-1, 1065 Schedule M-3, 1065 Schedule M-3, 8941, 8941, 8947, 926, 926, 966, 970, 976, 982, SS-4 (PR), T (TIMBER), W-8 BEN, Schedule A (Form 8936), 4626, 7207, 7205, 7205, 7210, 7213, 7213, Schedule L (Form 1118), Schedule L (Form 1118), 5471 Schedule J, W-8 IMY, W-8 IMY, 1120-H, 5471 Schedule M, 5471 Schedule O, 5472
Annual Withholding Tax Return for 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. 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 Information 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
,
Uncertain 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
,
U. S. Income Tax Return of a Foreign Sales Corporation
,
U. S. Income Tax Return for Homeowners Associations
,
Shareholder's Statement of IC-DISC Distributions
,
Borrower's Certificate of Compliance With the Rules for Producer's Loans
,
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 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)
,
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
,
Instructions for Form 1125-E
,
Application for Extension of Time for Payment of Tax Due to Undue Hardship
,
Application to Adopt, Change, or Retain a Tax Year
,
Instructions for Form 1128
,
Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback
,
Corporation Application for Tentative Refund
,
Instructions for Form 1139
,
Underpayment of Estimated Tax by Corporations
,
Instructions for Form 2220
,
Undistributed Capital Gains Tax Return
,
Election by a Small Business Corporation
,
Instructions for Form 2553
,
Power of Attorney and Declaration of Representative
,
Instructions for Form 2848
,
Application for Change in Accounting Method
,
Instructions for Form 3115
,
Investment Credit
,
Instructions for Form 3468
,
Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
,
Instructions for Form 3520
,
General Business Credit
,
Instructions for Form 3800
,
Credit for Federal Tax Paid on Fuels
,
Instructions for Form 4136
,
Recapture of Investment Credit
,
Corporation Application of Quick Refund of Overpayment of Estimated Tax
,
Depreciation and Amortization (Including Information on Listed Property)
,
Instructions for Form 4562
,
Casualties and Theft
,
Instructions for Form 4684
,
Sales of Business Property
,
Instructions for Form 4797
,
Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)
,
Election To Be Treated as an Interest Charge DISC
,
Corporate Report of Nondividend Distributions
,
Information Return of US Persons With Respect to Certain Foreign Corporations
,
Instructions for Form 5471
,
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
,
Instructions for Form 5472
,
Notice Concerning Fiduciary Relationship
,
Notice Concerning Fiduciary Relationship of Financial Institution
,
International Boycott Report
,
Instructions for Form 5713
,
International Boycott Factor (Section 999(c)(1))
,
Tax Effect of the International Boycott Provisions
,
American Samoa Economic Development Credit
,
Instructions for Form 5735
,
Work Opportunity Credit
,
At-Risk Limitations
,
Instructions for Form 6198
,
Biofuel Producer 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
,
Instructions for Form 7004
,
Instructions for Form 8023
,
Direct Deposit Corporate Tax Refund
,
Disclosure Statement
,
Instructions for Form 8275
,
Regulation Disclosure Statement
,
Instructions for Form 8275R
,
Noncash Charitbable Contributions
,
Instructions for Form 8283
,
US Withholding Tax Return for Dispositions by Foreign Persons of US Real Property Interests
,
Instructions for Form 8288
,
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.
,
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
,
E-file Declaration for Form 1065
,
Affiliations Schedule
,
Low-Income Housing Credit
,
Asset Acquisition Statement Under Section 1060
,
Low Income Housing Credit Allocation and Certification
,
Instructions for Form 8609
,
Annual Statement for Low Income Housing Credit
,
Instructions for Form 8609-A
,
Recapture of Low-Income Housing Credit
,
Information Return by a Shareholder of a Passive Foreign Investment Co or Qualified Electing Fund
,
Instructions for Form 8621
,
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company
,
Instructions for Form 8621-A
,
Reporting Agent Authorization
,
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
,
Instructions for Form 8697
,
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)
,
Instructions for Forms 8804, 8805, and 8813
,
Penalty for Underpayment of Estimated Section 1446 Tax By Partnerships
,
Instructions for Form 8804 Schedule A
,
Installment Payments of Section 1446 Tax for Partnerships
,
Instructions for Form 8804-W
,
Information Return for Acquisition of Control or Substantial Change in Capital Structure
,
Corporate Passive Activity Loss and Credit Limitations
,
Instructions for Form 8810
,
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
,
Instructions for Form 8824
,
Real Estate Income and Expenses of a Partnership or an S Corporation
,
Disabled Access Credit
,
Credit for Prior Year Minimum Tax - Corporations
,
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
,
Renewable Electricity, Refined Coal, and Indian Coal Production Credit
,
Instructions for Form 8835
,
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 Employment Credit
,
Indian Employment Credit
,
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
,
Information Return of U.S. Persons With Respect To Foreign Disregarded Entities
,
Instructions for Form 8858
,
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
,
Instructions for Form 8865
,
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
,
Instructions for Form 8866
,
Qualified Subchapter S Subsidiary Election
,
Extreterritorial Income Exclusion
,
Instructions for Form 8873
,
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
,
Cerdit for Small Employer Pension Plan Startup Costs
,
Credit for Employer-Provided Childcare Facilities and Services
,
Asset Allocation Statement Under Section 338
,
Instructions for Form 8883
,
Reportable Transaction Disclosure Statement
,
Instructions for Form 8886
,
Low Sulfur Diesel Fuel Production Credit
,
Qualified Railroad Track Maintenance Credit
,
Alternative Tax on Qualified Shipping Activities
,
Instructions for Form 8902
,
Domestic Production Activities Deduction
,
Instructions for Form 8903
,
Distilled Spirits Credit
,
Energy Efficient Home Credit
,
Alternative Motor Vehicle Credit
,
Instructions for Form 8910
,
Alternative Fuel Vehicle Refueling Property Credit
,
Credit to Holders of Tax Credit Bonds
,
Instructions for Form 8912
,
Reconciliation of Schedule M-3 Taxable Income for Mixed Groups
,
Supplemental Attachment to Schedule M-3
,
Material Advisor Disclosure Statement
,
Instructions for Form 8918
,
Mine Rescue Team Training Credit
,
Report of Employer-Owned Life Insurance Contacts
,
Determination Under Section 860(e)(4) by a Qualified Investment Entity
,
Credit for Employer Differential Wage Payments
,
Carbon Dioxide Sequestration Credit
,
Qualified Plug-In Electric Drive Motor Vehicle Credit
,
Report of Organizational Actions Affecting Basis of Securities
,
Instructions for Form 8937
,
Statement of Specified Foreign Financial Assets
,
Instructions for Form 8938
,
Credit for Small Employer Health Insurance Premiums
,
Instructions for Form 8941
,
Report of Branded Prescription Drug Information
,
Return by a US Transferor of Property to a Foreign Corporation
,
Instructions for Form 926
,
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
,
Instructions for Form SS-4
,
Solicitud de Numero de Identificacion Patronal (EIN)
,
Instructions for Form SS-4 (PR)
,
Forest Activities Schedule
,
Instructions for Form T (TIMBER)
,
Certification of Foreign Status of Beneficial Owner for United States Tax Withholding
,
Instructions for Form W-8 BEN
,
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain US Branches for United States Tax Withholding
,
Instructions for Form W-8 IMY
,
Foreign Partner's Information Statement of Section 1446 Withholding Tax
,
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
,
Return for Nuclear Decommissioning Funds and Certain Related Persons
,
Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
,
Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
,
Specifically Attributable Taxes and Income (Section 999(c)(2))
,
Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More
,
Instructions for Form 1065
,
Instruction Form 1065 Schedule K-1
,
Instructions for Form 1065 Schedule C
,
Instructions for Form 1065 Schedule D
,
Instructions for Form 1065 Schedule M-3
,
Instructions for Form 1066
,
Instructions for Form 1118
,
Instructions for Form 1118 Schedule K
,
Instructions for Form 1118 Schedule J
,
Instructions for Form 1120
,
Instructions for Form 1120-C
,
Instructions for Form 1120-F
,
Instructions for Form 1120-F Schedule H
,
Instructions for Form 1120-F Schedule P
,
Instructions for Form 1120-FSC
,
Instructions for Form 1120-F Schedule I
,
Instructions for Form 1120-F Schedule S
,
Instructions for Form 1120-F Schedule V
,
Instructions for Form 1120 Schedule D
,
Certificate of Status of Beneficial Owner for US Tax Withholding & Reporting Entities
,
Instructions for Form W-8 ECI
,
Instructions for Form 1042
,
Instructions for Form 1120-S Schedule D
,
U.S. Income Tax Return for Real Estate Investment Trusts
,
Instructions for Form 1120-RIC
,
U.S. Life Insurance Company Income Tax Return
,
Instructions for Form 1120-H
,
Instructions for Form 1120-SF
,
Instructions for Form 1120-S
,
Instructions for Form 6478
,
Instructions for Form 6765
,
Instructions for Form 1120-IC DISC
,
Instructions for Form 8911
,
Instructions for Form 8082
,
Instructions for Form 8936
,
Amended Return or Administrative Adjustment Request (AAR)
,
Instructions for Form 1065-X
,
Instructions for Form 1120 Schedule M-3
,
Instructions for Form 1120 Schedule PH
,
Instructions for Form 1120 Schedule UTP
,
List of Vessels or Aircraft, Operators, and Owners
,
Transfer Price or Commision
,
Intercompany Transfer Price and Commission
,
Interest Charge Domestic International Sales Corporation Return
,
Instructions for Form 1120-L
,
Instructions for Form 1120-ND
,
U.S. Property and Casualty Insurance Company Income Tax Return
,
Instructions for Form 1120-PC
,
Instructions for Form 1120-PC Schedule M-3
,
Instructions for Form 1120-REIT
,
Information on Certain Shareholders on an S Corporation
,
Instructions for Form 56
,
Instructions for Form 5884
,
Enhanced Oil Recovery Credit
,
Qualified electric Vehicle Credit
,
Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2(a) and (c)
,
Instructions for Form 8900
,
Instructions for Form 8908
,
Instructions for Form 4255
,
Instructions for Form 8844
,
Instructions for Form 8845
,
Instructions for Form 8864
,
Instructions for Form 1120-S Schedule K-1
,
Instructions for Form 1120 Scedule O
,
Instructions for Form 1120-F Schedule M-3
,
Instructions for Form 1120-L Schedule M-3
,
Instructions for Form 1120-S Schedule M-3
,
Instructions for Form 8858 Schedule M
,
Election Out of the Centralized Partnership Audit Regime
,
Instructions for Form 1065, Schedule B-2
,
Notice to Shareholder of Undistributed Long-Term Capital Gains
,
Annual Return of Foreign Trust with a U.S. Owner
,
Instructions for Form 3520-A Annual Return of Foreign Trust with a U.S. Owner
,
Income, War Profits, and Excess Profits Taxes Paid or Accrued
,
Current Earnings and Profits
,
Information for Global Intangible Low-Taxed Income
,
Transfer of Property to a Foreign Corporation
,
Allocation of Income and Expenses Under Sec. 936(h)(5)
,
Instructions for Form 8594 Asset Acquisition Statement Under Section 1060
,
Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method
,
Instructions for Form 8844 Empowerment Zone and Renewal Community Employment Credit
,
FATCA Report
,
Instructions for FATCA Report
,
Cover Sheet for Form 8966 Paper Submissions
,
Limitation on Business Interest Expense IRC 163(j)
,
Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts
,
Instructions for Form 8991
,
U.S Shareholder Calculation of Global Intangible Low‐Taxed Income (GILTI).
,
Instructions for Form 8992
,
Section 250 Deduction for Foreign-Derived Intangible Income (FDII)
,
Instructions for Form 8993
,
Employer Credit for Paid Family and Medical Leave
,
Instructions for Form 8994
,
Qualified Opportunity Fund
,
Instructions for Form 8996
,
Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and (REIT) Report of Net 965 Inclusion
,
Partnership Representative Revocation, Designation, and Resignation Form
,
Instructions to Form 8979
,
Foreign Person’s U.S. Source Income Subject to Withholding
,
Instructions for Form 1042-S
,
Annual Summary and Transmittal of Forms 1042-S
,
Employee Retention Credit for Employers Affected by Qualified Disasters
,
Instructions for Form 5884-A
,
Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests
,
Certificate of Partner-Level Items to Reduce Section 1446 Withholding
,
Instructins for Form 8804-C
,
Statement of Application of the Gain Deferral Method Under Section 721(c)
,
Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)
,
Partners' Distributive Share Items - International
,
Partner's Share of Income, Deductions, Credits, etc. - International
,
Partner's Instructions for Schedule K-3 (Form 1065)
,
Partnership Instructions for Schedules K-2 and K-3 (Form 1065)
,
Shareholders' Pro Rata Share Items - International
,
Shareholder's Share of Income, Deductions, Credits, etc. - International
,
Shareholder's Instructions for Schedule K-3 (Form 1120-S)
,
S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S)
,
Tax Liability of Qualified Derivatives Dealer (QDD)
,
Tax Liability of Qualified Derivatives Dealer (QDD)
,
CFC Income by CFC Income Groups
,
Distributions From a Foreign Corporation
,
Qualified Business Income Deduction Simplified Computation
,
Qualified Business Income Deduction
,
Aggregation of Business Operations
,
Loss Netting and Carryforward
,
Special Rules for Patrons of Agricultural or Horticultural Cooperatives
,
Partners’ Distributive Share Items—International
,
Partner’s Share of Income, Deductions, Credits, etc.—International
,
Alternative Minimum Tax - Corporations
,
Specified Service Trades or Businesses
,
Schedule of Controlled Foreign Corporation (CFC) Information To Compute (GILTI)
,
Calculation of Global Intangible Low‐Taxed Income (GILTI) for Members of a U. S. shareholders of a CFC
,
Instructions for Form 982
,
Transfer Agreement Under Section 965(h)(3)
,
Transfer Agreement Under Section 965(i)(2)
,
Consent Agreement Under Section 965(i)(4)(D)
,
Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments
,
Entity Classification Election
,
Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests
,
E-file Declaration for Corporations
,
E-file Authorization for Corporations
,
Instructions for Form 8933
,
Advanced Manufacturing Production Credit
,
Qualified Commercial Clean Vehicle Credit
,
Schedule for Qualified Commercial Clean Vehicle
,
Instructions for Form 8990
,
Instructions for Form 8936-A
,
Clean Vehicle Credit Amount
,
Instructions for Form 4626, Alternative Minimum Tax - Corporations
,
Instructions for Form 7207, Advanced Manufacturing Production Credit
,
Energy Efficient Commercial Buildings Deduction
,
Instructions for Form 7205, Energy Efficient Commercial Buildings Deduction
,
Clean Hydrogen Production Credit
,
Nuclear Power Production Credits
,
Instructions for Form 7213, Nuclear Power Production Credit
,
Foreign Tax Redeterminations
,
Instructions for Schedule L (Form 1118), Foreign Tax Redetermination
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
13,300,000
12,500,000
0
0
800,000
0
Annual Time Burden (Hours)
920,000,000
952,000,000
1,000,000
0
-33,000,000
0
Annual Cost Burden (Dollars)
66,717,000,000
59,487,000,000
65,000,000
0
7,165,000,000
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
Changes Due to Adjustment in Agency Estimate: There are several significant adjustments in the year-over-year technical changes. The impact on burden related to these changes are shown in the table in the Supporting Statement. The actual FY23 population count was 600,000 greater than forecasted and the FY24 population is forecasted to further increase by 200,000 returns. Taken together, these changes result in a 6.4% increase in the underlying population and a similar increase in aggregate time burden and out-of-pocket costs. An update to the Burden Survey Model shifts some of the allocation of burden from time to out-of-pocket costs while leaving monetized total burden mostly unchanged. This reallocation more than offsets the increase in time from the year-over-year population growth. Macroeconomic factors and new tax return data partially offset each other as inflation continues to be higher and the composition of tax return data adjusts away from pandemic era characteristics. Changes Due to New Statute: The Inflation Reduction Act (IRA) introduced changes that lead to significant legislative year-over-year adjustments. IRA introduced and expanded a number of clean energy provisions. A large share of the provisions are new, with very little related data to perform direct microdata modeling and analysis. There is also significant uncertainty about the impact of the energy provisions on program participation and expected growth in existing programs. Due to the limitations and uncertainty, a majority of the provisions are grouped into a single category, IRA Energy Provisions, and are estimated jointly. The remaining IRA energy provisions could be estimated separately. Given the level of uncertainty related to these estimates lower bound and upper bound estimates are also provided in the Supporting Statement.
Annual Cost to Federal Government:
$22,667,899
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
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?
No
Agency Contact:
Joan McAlpine 240 613-5820
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:
12/27/2023
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