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COMMENT
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OMB Control No:
1545-0123
ICR Reference No:
202511-1545-005
Status:
Received in OIRA
Previous ICR Reference No:
202411-1545-007
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
Date Submitted to OIRA:
12/15/2025
Requested
Previously Approved
Expiration Date
36 Months From Approved
01/31/2026
Responses
14,000,000
13,900,000
Time Burden (Hours)
857,000,000
935,100,000
Cost Burden (Dollars)
79,219,000,000
71,617,000,000
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):
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
US Code:
26 USC 853
Name of Law: Foreign tax credit allowed to shareholders
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
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. 109 - 135 101
Name of Law: Gulf Opportunity Zone Act of 2005
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.
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 442
Name of Law: Change of annual accounting period
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 172
Name of Law: Net operating loss deduction
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:
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 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 801
Name of Law: Tax imposed
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
PL:
Pub.L. 111 - 240 2021(a)(1)(2)(B)
Name of Law: Small Business Jobs Act of 2010
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. 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.
US Code:
26 USC 775
Name of Law: Electing large partnership defined.
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 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
Citations for New Statutory Requirements:
PL: Pub.L. 119 - 21 multiple Name of Law: One Big Beautiful Bill 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:
90 FR 35366
07/25/2025
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 58091
12/15/2025
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
970, 976, 982, Schedule A (Form 8936), 1065 Schedule M-3, 8941, 8947, 926, 966, 7205, 1120-S Schedule D, 1120-S Schedule K-1, 1120-S Schedule M-3, 1120-SF, 1120-X, 4684, 4797, 4810, 4876-A, 5452, 1120 Schedule UTP, 5471, 1122, 2438, 5713 Schedule C, 5884, 8806, 8838, 1065 Schedule D, 1120-F Schedule M-3, 1120-F Schedule P, 1120-FSC, 8805, 8609, 8609-A, 8611, 8621-A, 8703, 8903, 8906, 8908, 8910, 8594, 851, 8586, 8752, 1065, 8979, 1065 Schedule B-2, 8830, 1120-PC, 1120-S Schedule B-1, 1065-X, 2439, 7210, 7213, 1118 Schedule L, Schedule D (Form 8933), 1120-H, W-8 IMY, 5471 Schedule J, Schedule E (Form 8933), 5471 Schedule M, 5471 Schedule O, 5472, Schedule A (Form 8911), Schedule A (Form 8933), Schedule B (Form 8933), Schedule C (Form 8933), Schedule F (Form 8933), 1120-IC DISC Schedule P, 1120-F Schedule V, 8848, 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, 5471 Schedule P, 5735 Schedule P, 8865 Schedule G, 5884-A, 8804-C, 8865 Schedule H, 1062, 7220, 8453-TR, 8896, 8825 Schedule A, 8949, 8964-ELE, 8964-TRA, 8978, 8978 Schedule A, 1062 Schedule A, 461, 3800 Schedule A, 4136 Schedule A, 5471 Schedule G-1, 8991, 8990, 8838-P, 965-C, 1065 Schedule B-1, 965-D, 1065 Schedule C, 965-E, 8832, 1066 Schedule Q, 1125-E, 965 B, 8810, 8813, 8804-W, 8819, 8820, 8824, 8825, 8826, 8827, 8833, 8835, 8842, 8844, 8845, Form 7218, 8023, 8300, 8655, 8716, 8932, 8933, 8936, 8937, Form 7211, 6478, 6781, 6627, 7004, 3520-A, 5471 Schedule E, 5471 Schedule H, 5471 Schedule I-1, 8938, 1120 Schedule B, 1120 Schedule N, 1120 Schedule O, 1120-C, 1120 Schedule G, 5713, 8275, 8275-R, 8302, 8308, W-8 BEN, 8804, 8804 Schedule A, 1120-ND, 1120-L, W-8 ECI, W-8 BEN-E, 5713 Schedule B, 1120-PC Schedule M-3, 8082, 1120-REIT, 8834, 1120-FSC Schedule P, 1120-IC DISC, 8992, 8993, 8994, 8996, 1065 Schedule K-2, 1065 Schedule K-3, 1120-S Schedule K-2, 1120-S Schedule K-3, 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 Schedule A, 8992 Schedule B, 8995-a-Sch-C, 8995-a Sch_D, 8995-A sch-B, 1125-A, 1138, 1127, 1128, 1139, 2553, 2553, 2848, 3115, 2220, 3468, 3520, 3800, 4466, 4136, 4255, 8866, 4562, 8453-CORP, 8879-CORP, Form 7207 , 8997, 8865 Schedule P, 8846, 8858, 8858 Schedule M, 8864, 8865, 8865 Schedule K-1, 8865 Schedule O, 8900, 1065 Schedule K-1, 8869, 8873, 8874, 8875, 8878-A, 8879-PE, 8881, 8882, 8883, 8886, 973, SS-4, T (TIMBER), 972, 1120-L Schedule M-3, 1120-POL , 1120-RIC, 5713 Schedule A, 56, 56F, 5735, 6198, 6765, 8283, 8911, 8621, 8453-PE, 8697, 8912, 8916, 1120-IC DISC Schedule Q, 1120-S, 8916-A, 8923, 8925, 8927, 8902, 1120-F , 1120-F Schedule S, 1120-IC DISC Schedule K
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
,
Application for Extension of Time for Payment of Tax Due to Undue Hardship
,
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
,
Underpayment of Estimated Tax by Corporations
,
Undistributed Capital Gains Tax Return
,
Election by a Small Business Corporation
,
Instructions for Form 2553
,
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)
,
Casualties and Theft
,
Sales of Business Property
,
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
,
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
,
At-Risk Limitations
,
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
,
Disclosure Statement
,
Regulation Disclosure Statement
,
Noncash Charitbable Contributions
,
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
,
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
,
Annual Statement for Low Income Housing Credit
,
Recapture of Low-Income Housing Credit
,
Information Return by a Shareholder of a Passive Foreign Investment Co or Qualified Electing Fund
,
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company
,
Reporting Agent Authorization
,
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 By 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)
,
Dollar Election Under Section 985
,
Orphan Drug Credit
,
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
,
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 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
,
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
,
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
,
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
,
Qualified Railroad Track Maintenance Credit
,
Alternative Tax on Qualified Shipping Activities
,
Domestic Production Activities Deduction
,
Distilled Spirits Credit
,
Energy Efficient Home 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
,
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
,
Statement of Specified Foreign Financial Assets
,
Credit for Small Employer Health Insurance Premiums
,
Report of Branded Prescription 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
,
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
,
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
,
U.S. Income Tax Return for Real Estate Investment Trusts
,
U.S. Life Insurance Company Income Tax Return
,
Amended Return or Administrative Adjustment Request (AAR)
,
List of Vessels or Aircraft, Operators, and Owners
,
Transfer Price or Commision
,
Intercompany Transfer Price and Commission
,
Interest Charge Domestic International Sales Corporation Return
,
U.S. Property and Casualty Insurance Company Income Tax Return
,
Information on Certain Shareholders on an S Corporation
,
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)
,
Election Out of the Centralized Partnership Audit Regime
,
Notice to Shareholder of Undistributed Long-Term Capital Gains
,
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)
,
Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method
,
Limitation on Business Interest Expense IRC 163(j)
,
Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts
,
U.S Shareholder Calculation of Global Intangible Low‐Taxed Income (GILTI).
,
Section 250 Deduction for Foreign-Derived Intangible Income (FDII)
,
Employer Credit for Paid Family and Medical Leave
,
Qualified Opportunity Fund
,
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
,
Employee Retention Credit for Employers Affected by Qualified Disasters
,
Certificate of Partner-Level Items to Reduce Section 1446 Withholding
,
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
,
Shareholders' Pro Rata Share Items - International
,
Shareholder's Share of Income, Deductions, Credits, etc. - International
,
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
,
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
,
E-file Declaration for Corporations
,
E-file Authorization for Corporations
,
Advanced Manufacturing Production Credit
,
Clean Vehicle Credit Amount
,
Energy Efficient Commercial Buildings Deduction
,
Clean Hydrogen Production Credit
,
Nuclear Power Production Credits
,
Foreign Tax Redeterminations
,
Schedule A (Form 8911) Alternative Fuel Vehicle Refueling Property
,
Disposal or Enhanced Oil Recovery Owner Certification
,
Disposal Operator Certification
,
Enhanced Oil Recovery Operator Certification
,
Recapture Certification
,
Election Certification
,
Utilization Certification
,
Clean Fuel Production Credit
,
Clean Electricity Production Credit
,
Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers
,
Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer
,
Transfer Election Statement
,
Business Activity Report for Credit for Federal Tax Paid on Fuels
,
Limitation on Business Losses
,
Cost Sharing Arrangement
,
Prevailing Wage and Apprenticeship (PWA) Verification and Corrections
,
E-file Declaration or Authorization for Form 1045/1139
,
Rental Real Estate Other Deductions
,
Low Sulfur Diesel Fuel Production Credit
,
Sales and Other Dispositions of Capital Assets
,
Section 987 Elections
,
Section 987 Transition Information
,
Partner’s Additional Reporting Year Tax
,
Partner’s Additional Reporting Year Tax (Schedule of Adjustments)
ICR Summary of Burden
Total Request
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
14,000,000
13,900,000
0
0
100,000
0
Annual Time Burden (Hours)
857,000,000
935,100,000
-8,000,000
0
-70,100,000
0
Annual Cost Burden (Dollars)
79,219,000,000
71,617,000,000
-442,000,000
0
8,044,000,000
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:
The year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments. Changes Due to Technical Adjustment: The majority of the year-over year change in burden is due to technical adjustments. The table provided below breaks down the major changes by technical adjustment type. Updates to FY2025 estimates resulted in a 1.1% increase in total monetized burden. This net increase is primarily driven by the composition of the underlying tax return data and revised legislative estimates based on filing data. Refinements to the Business Taxpayer Burden Model shifted the allocation of total monetized burden from time burden (a reduction of $4,964 million) to out-of-pocket costs (an increase of $4,680 million) with a small overall reduction in total monetized burden of $284 million (0.2%). The Fiscal Year 2026 population adjustments transition the underlying data file from Fiscal Year 2025 to Fiscal Year 2026 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year-over-year population differences. The Fiscal Year 2026 filer population is forecasted to increase by 100,000 returns. The increase in filer population combined with macroeconomic factors are estimated to increase total monetized burden by 2.8%. The total change to monetized burden includes a 1.1% increase in time burden and a 3.3% increase in out-of-pocket costs. Altogether, these technical adjustments resulted in a net increase in total monetized burden of 3.7%. This includes increases in the filer population of 0.7% and out-of-pocket costs of 11.2%, and a decrease in time burden of 7.5%. Changes Due to Legislative Adjustment: There are two legislative adjustments that may have a material effect on burden relative to a current policy baseline. These include new 1099-DA reporting requirements and changes associated with Pub. L. 119-21 (One Big Beautiful Bill Act). Total monetized burden is expected to increase by 0.1% as a result of businesses receiving Form 1099-DA. This includes a 0.1% increase to both time burden and out-of-pocket costs. The overall impact of the One Big Beautiful Bill Act is a small decrease in total monetized burden of 0.6%. This consists of decreases in time burden of 1.0% and out-of-pocket costs of 0.6% and is driven by burden associated with Sections 70433 (Increase in Threshold for Requiring Information Reporting with Respect to Certain Payees), and 70503 (Termination of Qualified Commercial Clean Vehicles Credit). Altogether, changes due to legislative adjustments are expected to decrease total monetized burden by 0.5%. This includes a 0.9% decrease in time burden and a 0.6% decrease in out-of-pocket costs. Changes Due to Agency Adjustment: There were no independent and significant year-over-year Agency changes impacting the burden calculations for this collection.
Annual Cost to Federal Government:
$26,351,854
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:
12/15/2025
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