Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE., Form 1040A, Form 1040EZ, Form…

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

Notice and request for comments.

Citation: "76 FR 78336"

Page Number: "78336"

"Notices"

SUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). This notice requests comments on all forms used by individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form 1040NR-EZ; Form 1040X; and all attachments to these forms (see the Appendix to this notice).

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

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

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

   SUPPLEMENTARY INFORMATION:

PRA Approval of Forms Used by Individual Taxpayers

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

Taxpayer Burden Model

   The Individual Taxpayer Burden Model (ITBM) estimates burden experienced by individual taxpayers when complying with Federal tax laws and incorporates results from a survey of tax year 2007 individual taxpayers, conducted in 2008 and 2009. The approach to measuring burden focuses on the characteristics and activities undertaken by individual taxpayers in meeting their tax return filing obligations.

   Burden is defined as the time and out-of-pocket costs incurred by taxpayers in complying with the Federal tax system and are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation fees, the purchase price of tax preparation software, submission fees, photocopying costs, postage, and phone calls (if not toll-free).

   The methodology distinguishes among preparation method, taxpayer activities, taxpayer type, filing method, and income level. Indicators of tax law and administrative complexity, as reflected in the tax forms and instructions, are incorporated into the model.

   Preparation methods reflected in the model are as follows:

    * Self-prepared without software,

    * Self-prepared with software, and

    * Use of a paid preparer or tax professional.

   Types of taxpayer activities reflected in the model are as follows:

    * Recordkeeping,

    * Tax planning,

    * Gathering tax materials,

    * Use of services (IRS and other),

    * Form completion, and

    * Form submission (electronic and paper).

Taxpayer Burden Estimates

   Summary level results using this methodology are presented in Table 1 below. The data shown are the best forward-looking estimates available for income tax returns filed for tax year 2011. Note that the estimates presented in this table differ from those published in the tax form instructions and publications. Revised estimates presented herein reflect legislation approved after the IRS Forms and Publications print deadline.

   Table 1 shows burden estimates based upon current statutory requirements as of October 21, 2011 for taxpayers filing a 2011 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with record keeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates do not include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.

   Reported time and cost burdens are national averages and do not necessarily reflect a "typical" case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040, 1040A, or 1040EZ is 18 hours, with an average cost of $230 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities. The average burden for taxpayers filing Form 1040 is about 22 hours and $290; the average burden for taxpayers filing Form 1040A is about 10 hours and $120; and the average for Form 1040EZ filers is about 7 hours and $50.

   Within each of these estimates there is significant variation in taxpayer activity. For example, non-business taxpayers are expected to have an average burden of about 12 hours and $150, while business taxpayers are expected to have an average burden of about 32 hours and $410. Similarly, tax preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.

   The estimates include burden for activities up through and including filing a return but do not include burden associated with post-filing activities. However, operational IRS data indicate that electronically prepared and e-filed returns have fewer arithmetic errors, implying a lower associated post-filing burden.

Proposed PRA Submission to OMB

   Title: U.S. Individual Income Tax Return.

   OMB Number: 1545-0074.

   Form Numbers: Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form 1040NR-EZ, Form 1040X; and all attachments to these forms (see the Appendix to this notice).

   Abstract: These forms are used by individuals to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistical use.

   Current Actions: The change in estimated aggregate compliance burden can be explained by three major sources--technical adjustments, statutory changes, and discretionary agency (IRS) actions.

   Technical Adjustments --The largest adjustments are from incorporation of new taxpayer data, updated forecasting targets, and refinements to the estimation methodology. The incorporation of new taxpayer data to better reflect the impact of the current economic environment provides the largest adjustment.

   Statutory Changes --The primary drivers for the statutory changes are credits provided in the American Recovery and Reinvestment Act (ARRA) of 2009 and implementation of new reporting requirements in the Emergency Economic Stabilization Act of 2008. The provisions listed below are more than offset by the impact of the expiring ARRA provision.

   Primary examples include:

New or Changed Provisions

   Capital Gains and Losses: In most cases, transactions for capital gains and losses must now be entered on the new Form 8949 and the subtotal of the sales price, basis, and adjustment amounts from Form 8949 are carried to the Schedule D. Up to six separate Forms 8949 could be required depending on the holding period of the assets, whether or not basis related to the transaction was reported by the broker, and whether a reporting document was received for the transaction. These changes were made to coincide with the new Form 1099-B basis reporting.

   The number of filers affected: 21,000,000.

   Alternative Minimum Tax: The AMT exemption amount was increased to $48,450 ($74,450 if married filing jointly or a qualified widow; $37,225 if married filing separately).

   Had this legislation not been enacted, at least 20 million additional taxpayers would have been required to file Form 6251, Alternative Minimum Tax.

Expired Provisions

   The Making Work Pay Credit expired.

   The number of filers who claimed this provision in 2010: 100,000,000.

   IRS Discretionary Changes --IRS discretionary changes include expanded e-file availability, registration fees for paid preparers, and fees for a new competency exam for certain preparers.

   Discretionary changes also include a change for the repayment of the first-time homebuyer credit. Repayment may now be made without attaching Form 5405.

   The number of filers affected: 550,000.

   These initiatives have a net effect of a slight decrease in time that is not shown due to rounding as well as a net effect of increasing money burden.

   Total --Taken together, the changes discussed above have decreased the total reported burden by 22,000,000 hours.

   Type of Review: Revision of currently approved collections.

   Affected Public: Individuals or households.

   Estimated Number of Respondents: 153,200,000.

   Total Estimated Time: 2.679 billion hours (2,679,000,000 hours).

   Estimated Time Per Respondent: 17.49 hours.

   Total Estimated Out-of-Pocket Costs: $34.131 billion($34,131,000,000).

   Estimated Out-of-Pocket Cost per Respondent: $230.

   An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB Control Number.

   Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Request for Comments

   Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

   Approved: December 12, 2011.

Yvette Lawrence,

IRS Supervisory Tax Analyst.

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

Table 2--ICB Estimates for the 1040/A/EZ/NR/NR-EZ/X      [Series of returns and supporting forms and schedules]                     FY 2012                    Previously          Program change due  Program change due                   approved FY11       to adjustment       to new                                                           legislation  Number of         146,700,000         6,500,000 Taxpayers Burden in Hours   2,701,000,000       16,000,000          (37,000,000) Burden in Dollars 35,193,000,000      (673,000,000)       (418,000,000)

Table 2--ICB Estimates for the 1040/A/EZ/NR/NR-EZ/X      [Series of returns and supporting forms and schedules]                     FY 2012                    Program change due  FY12                   to agency  Number of                             153,200,000 Taxpayers Burden in Hours                       2,679,000,000 Burden in Dollars 29,000,000          34,131,000,000

Appendix  Forms                     Filed by                  Title                           individuals                           and others  673                                                 Statement for Claiming                                                     Exemption From                                                     Withholding on Foreign                                                     Earned Income Eligible                                                     for the Exclusions                                                     Provided by Section 911. 926                       X                         Return by a U.S.                                                     Transferor of Property to                                                     a Foreign Corporation. 970                       X                         Application To Use LIFO                                                     Inventory Method. 972                       X                         Consent of Shareholder To                                                     Include Specific Amount                                                     in Gross Income. 982                       X                         Reduction of Tax                                                     Attributes Due To                                                     Discharge of Indebtedness                                                     (and Section 1082 Basis                                                     Adjustment). 1040                                                U.S. Individual Income                                                     Tax Return. 1040 SCH A                                          Itemized Deductions. 1040 SCH B                                          Interest and Ordinary                                                     Dividends. 1040 SCH C                X                         Profit or Loss From                                                     Business. 1040 SCH C-EZ             X                         Net Profit From Business. 1040 SCH D                                          Capital Gains and Losses. 1040 SCH D-1                                        Continuation Sheet for                                                     Schedule D. 1040 SCH E                X                         Supplemental Income and                                                     Loss. 1040 SCH EIC                                        Earned Income Credit. 1040 SCH F                X                         Profit or Loss From                                                     Farming. 1040 SCH H                X                         Household Employment                                                     Taxes. 1040 SCH J                                          Income Averaging for                                                     Farmers and Fishermen. 1040 SCH R                                          Credit for the Elderly or                                                     the Disabled. 1040 SCH SE                                         Self-Employment Tax. 1040 A                                              U.S. Individual Income                                                     Tax Return. 1040ES (NR)                                         U.S. Estimated Tax for                                                     Nonresident Alien                                                     Individuals. 1040ES (PR)                                         Estimated Federal Tax on                                                     Self Employment Income                                                     and on Household                                                     Employees (Residents of                                                     Puerto Rico). 1040 ES-OCR-V                                       Payment Voucher. 1040 ES-OTC                                         Estimated Tax for                                                     Individuals. 1040 EZ                                             Income Tax Return for                                                     Single and Joint Filers                                                     With No Dependents. 1040 NR                                             U.S. Nonresident Alien                                                     Income Tax Return. 1040 NR-EZ                                          U.S. Income Tax Return                                                     for Certain Nonresident                                                     Aliens With No                                                     Dependents. 1040 V                                              Payment Voucher. 1040 V-OCR-ES                                       Payment Voucher. 1040 X                                              Amended U.S. Individual                                                     Income Tax Return. 1045                      X                         Application for Tentative                                                     Refund. 1116                      X                         Foreign Tax Credit. 1127                      X                         Application For Extension                                                     of Time For Payment of                                                     Tax 1128                      X                         Application To Adopt,                                                     Change, or Retain a Tax                                                     Year. 1310                                                Statement of Person                                                     Claiming Refund Due a                                                     Deceased Taxpayer. 2106                                                Employee Business                                                     Expenses. 2106 EZ                                             Unreimbursed Employee                                                     Business Expenses. 2120                                                Multiple Support                                                     Declaration. 2210                      X                         Underpayment of Estimated                                                     Tax by Individuals,                                                     Estates, and Trusts. 2210 F                    X                         Underpayment of Estimated                                                     Tax by Farmers and                                                     Fishermen. 2350                                                Application for Extension                                                     of Time To File U.S.                                                     Income Tax Return. 2350 SP                                             Solicitud de Prrroga                                                     para Presentar la                                                     Declaracin del Impuesto                                                     Personal sobre el Ingreso                                                     de los Estados Unidos. 2439                      X                         Notice to Shareholder of                                                     Undistributed Long-Term                                                     Capital Gains. 2441                                                Child and Dependent Care                                                     Expenses. 2555                                                Foreign Earned Income. 2555 EZ                                             Foreign Earned Income                                                     Exclusion. 2848                      X                         Power of Attorney and                                                     Declaration of                                                     Representative. 3115                      X                         Application for Change in                                                     Accounting Method. 3468                      X                         Investment Credit. 3520                      X                         Annual Return To Report                                                     Transactions With Foreign                                                     Trusts and Receipt of                                                     Certain Foreign Gifts 3800                      X                         General Business Credit. 3903                                                Moving Expenses. 4029                                                Application for Exemption                                                     From Social Security and                                                     Medicare Taxes and Waiver                                                     of Benefits. 4070 A                                              Employee's Daily Record                                                     of Tips. 4136                      X                         Credit for Federal Tax                                                     Paid On Fuels. 4137                                                Social Security and                                                     Medicare Tax on                                                     Unreported Tip Income. 4255                      X                         Recapture of Investment                                                     Credit. 4361                                                Application for Exemption                                                     From Self-Employment Tax                                                     for Use by Ministers,                                                     Members of Religious                                                     Orders, and Christian                                                     Science Practitioners. 4562                      X                         Depreciation and                                                     Amortization. 4563                                                Exclusion of Income for                                                     Bona Fide Residents of                                                     American Samoa. 4684                      X                         Casualties and Thefts. 4797                      X                         Sales of Business                                                     Property. 4835                                                Farm Rental Income and                                                     Expenses. 4852                      X                         Substitute for Form W-2,                                                     Wage and Tax Statement or                                                     Form 1099-R,                                                     Distributions From                                                     Pension Annuities,                                                     Retirement or                                                     Profit-Sharing Plans,                                                     IRAs, Insurance                                                     Contracts, etc. 4868                                                Application for Automatic                                                     Extension of Time To File                                                     Individual U.S. Income                                                     Tax Return. 4868 SP                                             Solicitud de Prrroga                                                     Automtica para Presentar                                                     la Declaracin del                                                     Impuesto sobre el Ingreso                                                     Personal de los Estados                                                     Unidos. 4952                      X                         Investment Interest                                                     Expense Deduction. 4970                      X                         Tax on Accumulation                                                     Distribution of Trusts. 4972                      X                         Tax on Lump-Sum                                                     Distributions. 5074                                                Allocation of Individual                                                     Income Tax To Guam or the                                                     Commonwealth of the                                                     Northern Mariana Islands                                                     (CNMI). 5213                      X                         Election To Postpone                                                     Determination as To                                                     Whether the Presumption                                                     Applies That an Activity                                                     Is Engaged in for Profit. 5329                                                Additional Taxes on                                                     Qualified Plans                                                     (Including IRAs) and                                                     Other Tax-Favored                                                     Accounts. 5405                                                First-Time Homebuyer                                                     Credit. 5471                      X                         Information Return of                                                     U.S. Persons With Respect                                                     To Certain Foreign                                                     Corporations. 5471 SCH J                X                         Accumulated Earnings and                                                     Profits (E&P) of                                                     Controlled Foreign                                                     Corporation. 5471 SCH M                X                         Transactions Between                                                     Controlled Foreign                                                     Corporation and                                                     Shareholders or Other                                                     Related Persons. 5471 SCH O                X                         Organization or                                                     Reorganization of Foreign                                                     Corporation, and                                                     Acquisitions and                                                     Dispositions of Its                                                     Stock. 5695                                                Residential Energy                                                     Credits. 5713                      X                         International Boycott                                                     Report. 5713 SCH A                X                         International Boycott                                                     Factor (Section                                                     999(c)(1)). 5713 SCH B                X                         Specifically Attributable                                                     Taxes and Income (Section                                                     999(c)(2)). 5713 SCH C                X                         Tax Effect of the                                                     International Boycott                                                     Provisions. 5754                      X                         Statement by Person(s)                                                     Receiving Gambling                                                     Winnings. 5884                      X                         Work Opportunity Credit. 6198                      X                         At-Risk Limitations. 6251                                                Alternative Minimum                                                     Tax--Individuals. 6252                      X                         Installment Sale Income. 6478                      X                         Credit for Alcohol Used                                                     As Fuel. 6765                      X                         Credit for Increasing                                                     Research Activities. 6781                      X                         Gains and Losses From                                                     Section 1256 Contracts                                                     and Straddles. 8082                      X                         Notice of Inconsistent                                                     Treatment or                                                     Administrative Adjustment                                                     Request (AAR). 8275                      X                         Disclosure Statement. 8275 R                    X                         Regulation Disclosure                                                     Statement. 8283                      X                         Noncash Charitable                                                     Contributions. 8332                                                Release of Claim to                                                     Exemption for Child of                                                     Divorced or Separated                                                     Parents. 8379                                                Injured Spouse Claim and                                                     Allocation. 8396                                                Mortgage Interest Credit. 8453                                                U.S. Individual Income                                                     Tax Declaration for an                                                     IRS e-file Return. 8582                      X                         Passive Activity Loss                                                     Limitations. 8582 CR                   X                         Passive Activity Credit                                                     Limitations. 8586                      X                         Low-Income Housing                                                     Credit. 8594                      X                         Asset Acquisition                                                     Statement. 8606                                                Nondeductible IRAs. 8609-A                    X                         Annual Statement for                                                     Low-Income Housing                                                     Credit. 8611                      X                         Recapture of Low-Income                                                     Housing Credit. 8615                                                Tax for Certain Children                                                     Who Have Investment                                                     Income of More Than                                                      $1,800. 8621                      X                         Return by a Shareholder                                                     of a Passive Foreign                                                     Investment Company or                                                     Qualified Electing Fund. 8621-A                    X                         Late Deemed Dividend or                                                     Deemed Sale Election by a                                                     Passive Foreign                                                     Investment Company. 8689                                                Allocation of Individual                                                     Income Tax To the Virgin                                                     Islands. 8693                      X                         Low-Income Housing Credit                                                     Disposition Bond. 8697                      X                         Interest Computation                                                     Under the Look-Back                                                     Method for Completed                                                     Long-Term Contracts. 8801                      X                         Credit for Prior Year                                                     Minimum Tax--Individuals,                                                     Estates, and Trusts. 8812                                                Additional Child Tax                                                     Credit. 8814                                                Parents' Election To                                                     Report Child's Interest                                                     and Dividends. 8815                                                Exclusion of Interest                                                     From Series EE and I U.S.                                                     Savings Bonds Issued                                                     After 1989. 8818                                                Optional Form To Record                                                     Redemption of Series EE                                                     and I U.S. Savings Bonds                                                     Issued After 1989. 8820                      X                         Orphan Drug Credit. 8821                      X                         Tax Information                                                     Authorization. 8822                      X                         Change of Address. 8824                      X                         Like-Kind Exchanges. 8826                      X                         Disabled Access Credit. 8828                                                Recapture of Federal                                                     Mortgage Subsidy. 8829                                                Expenses for Business Use                                                     of Your Home. 8832                      X                         Entity Classification                                                     Election. 8833                      X                         Treaty-Based Return                                                     Position Disclosure Under                                                     Section 6114 or 7701(b) 8834                      X                         Qualified Electric                                                     Vehicle Credit. 8835                      X                         Renewable Electricity and                                                     Refined Coal Production                                                     Credit. 8838                      X                         Consent To Extend the                                                     Time To Assess Tax Under                                                     Section 367--Gain                                                     Recognition Statement. 8839                                                Qualified Adoption                                                     Expenses. 8840                                                Closer Connection                                                     Exception Statement for                                                     Aliens. 8843                                                Statement for Exempt                                                     Individuals and                                                     Individuals With a                                                     Medical Condition. 8844                      X                         Empowerment Zone and                                                     Renewal Community                                                     Employment Credit. 8845                      X                         Indian Employment Credit. 8846                      X                         Credit for Employer                                                     Social Security and                                                     Medicare Taxes Paid on                                                     Certain Employee Tips. 8847                      X                         Credit for Contributions                                                     to Selected Community                                                     Development Corporations. 8853                                                Archer MSAs and Long-Term                                                     Care Insurance Contracts. 8854                                                Initial and Annual                                                     Expatriation Information                                                     Statement. 8858                      X                         Information Return of                                                     U.S. Persons With Respect                                                     to Foreign Disregarded                                                     Entities. 8858 SCH M                X                         Transactions Between                                                     Controlled Foreign                                                     Disregarded Entity and                                                     Filer or Other Related                                                     Entities. 8859                                                District of Columbia                                                     First-Time Homebuyer                                                     Credit. 8860                      X                         Qualified Zone Academy                                                     Bond Credit. 8861                      X                         Welfare-to-Work Credit. 8862                                                Information To Claim                                                     Earned Income Credit                                                     After Disallowance. 8863                                                Education Credits. 8864                      X                         Biodiesel Fuels Credit. 8865                      X                         Return of U.S. Persons                                                     With Respect to Certain                                                     Foreign Partnerships. 8865 SCH K-1              X                         Partner's Share of                                                     Income, Credits,                                                     Deductions, etc. 8865 SCH O                X                         Transfer of Property to a                                                     Foreign Partnership. 8865 SCH P                X                         Acquisitions,                                                     Dispositions, and Changes                                                     of Interests in a Foreign                                                     Partnership. 8866                      X                         Interest Computation                                                     Under the Look-Back                                                     Method for Property                                                     Depreciated Under the                                                     Income Forecast Method. 8873                      X                         Extraterritorial Income                                                     Exclusion. 8874                      X                         New Markets Credit. 8878                                                IRS e-file Signature                                                     Authorization for Form                                                     4868 or Form 2350. 8878 SP                                             Autorizacion de firma                                                     para presentar por medio                                                     del IRS e-file para el                                                     Formulario 4868(SP) o el                                                     Formulario 2350(SP). 8879                                                IRS e-file Signature                                                     Authorization. 8879 SP                                             Autorizacion de firma                                                     para presentar la                                                     Declaracion por medio del                                                     IRS e-file. 8880                                                Credit for Qualified                                                     Retirement Savings                                                     Contributions. 8881                      X                         Credit for Small Employer                                                     Pension Plan Startup                                                     Costs. 8882                      X                         Credit for                                                     Employer-Provided                                                     Childcare Facilities and                                                     Services. 8885                                                Health Coverage Tax                                                     Credit. 8886                      X                         Reportable Transaction                                                     Disclosure Statement. 8888                                                Allocation of Refund                                                     (Including Savings Bond                                                     Purchases. 8889                                                Health Savings Accounts                                                     (HSAs). 8891                                                U.S. Information Return                                                     for Beneficiaries of                                                     Certain Canadian                                                     Registered Retirement                                                     Plans. 8896                      X                         Low Sulfur Diesel Fuel                                                     Production Credit. 8898                                                Statement for Individuals                                                     Who Begin or End Bona                                                     Fide Residence in a U.S.                                                     Possession. 8900                      X                         Qualified Railroad Track                                                     Maintenance Credit. 8903                      X                         Domestic Production                                                     Activities Deduction. 8906                                                Distills Spirits Credit. 8907                                                Nonconventional Source                                                     Fuel Credit. 8908                                                Energy Efficient Home                                                     Credit. 8910                                                Alternative Motor Vehicle                                                     Credit. 8911                                                Alternative Fuel Vehicle                                                     Refueling Property                                                     Credit. 8914                                                Exemption Amount for                                                     Taxpayers Housing                                                     Midwestern Displaced                                                     Individuals. 8915                                                Qualified Hurricane                                                     Retirement Plan                                                     Distribution and                                                     Repayments. 8917                                                Tuition and Fees                                                     Deduction. 8919                                                Uncollected Social                                                     Security and Medicare Tax                                                     on Wages. 8925                      X                         Report of Employer-Owned                                                     Life Insurance Contracts. 8931                      X                         Agricultural Chemicals                                                     Security Credit. 8932                      X                         Credit for Employer                                                     Differential Wage                                                     Payments. 9465                                                Installment Agreement                                                     Request. 9465 SP                                             Solicitud para un Plan de                                                     Pagos a Plazos. Notice 2006-52 Notice 160920-05                                    Deduction for Energy                                                     Efficient Commercial                                                     Buildings. Pub 972 Tables                                      Child Tax Credit. REG-149856-03                                       Notice of Proposed                                                     Rulemaking Dependent                                                     Child of Divorced or                                                     Separated Parents or                                                     Parents Who Live Apart. SS-4                      X                         Application for Employer                                                     Identification Number. SS-8                      X                         Determination of Worker                                                     Status for Purposes of                                                     Federal Employment Taxes                                                     and Income Tax                                                     Withholding. T (Timber)                X                         Forest Activities                                                     Schedules. W-4                                                 Employee's Withholding                                                     Allowance Certificate. W-4 P                                               Withholding Certificate                                                     for Pension or Annuity                                                     Payments. W-4 S                                               Request for Federal                                                     Income Tax Withholding                                                     From Sick Pay. W -4 SP                                             Certificado de Exencion                                                     de la Retencion del                                                     Empleado. W-4 V                                               Voluntary Withholding                                                     Request. W-7                                                 Application for IRS                                                     Individual Taxpayer                                                     Identification Number. W-7 A                                               Application for Taxpayer                                                     Identification Number for                                                     Pending U.S. Adoptions. W-7 SP                                              Solicitud de Numero de                                                     Identicacion Personal del                                                     Contribuyente del                                                     Servicio de Impuestos                                                     Internos.

   Forms Removed From this ICR:

   Reason for Removal:

   Forms Added to This ICR:

9465-FS, 9465-FS (SP) Installment Agreement Request

   Justification for Addition:

[FR Doc. 2011-32303 Filed 12-15-11; 8:45 am]

BILLING CODE 4830-01-P