OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

U.S. Business Income Tax Returns

ICR 202411-1545-007 · OMB 1545-0123 · Received in OIRA

Forms and Documents
Document
Name
Status
Form
 Modified
Supporting Statement A
2024-12-10
Supplementary Document
2024-12-10
IC Document Collections
IC ID
Document
Title
Status
39552 Modified
ICR Details
1545-0123 202411-1545-007
Received in OIRA 202310-1545-005
TREAS/IRS
U.S. Business Income Tax Returns
Revision of a currently approved collection   No
Regular 12/19/2024
  Requested Previously Approved
36 Months From Approved 01/31/2025
13,900,000 13,300,000
935,100,000 920,000,000
71,617,000,000 66,717,000,000
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.
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 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 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 853 Name of Law: Foreign tax credit allowed to shareholders
   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
   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 1563 Name of Law: Definitions and special rules
   US Code: 26 USC 801 Name of Law: Tax imposed
   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 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 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 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 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
   PL: Pub.L. 110 - 343 302 Name of Law: Emergency Economic Stabilization Act of 2008
   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 - 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.
  
PL: Pub.L. 117 - 169 multiple Name of Law: Inflation Reduction Act
Not associated with rulemaking
  89 FR 73752 09/11/2024
89 FR 103931 12/19/2024
Yes
1
IC Title Form No. Form Name
U. S. Business Income Tax Return 1120 Schedule M-3, 1120 Schedule PH, 1120 Schedule UTP , 1120-FSC Schedule P, 1120-IC DISC, 8993, 8979, 8992, 8992, 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, 1125-E, 8995-A sch-B, 982, 1125-A, 1127, 1128, 1128, 1138, 1139, 1139, 2220, 2220, 2553, 2553, 2848, 2848, 3115, 3115, 3468, 3468, 4136, 4255, 8866, 4562, 8288-C, 8453-CORP, 8879-CORP, 8933, Form 7207 , 8865 Schedule P, 3520, 3520, 8936-A, 8990, 3800, 3800, 4466, 4136, 8997, 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, 8283, 56F, 5735, 6198, 6198, 6765, 8275, 6781, 5713, 6478, 6627, 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, 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, 8938, 1120 Schedule B, 1120 Schedule N, 1120 Schedule O, 1120-C, 1120 Schedule G, 5713, 8023, 8050, 8275, 8275-R, 8302, 8308, W-8 BEN, 8329, 8621-A, 8697, 8804, 8804, 8805, 8813, 8804 Schedule A, 1120-PC Schedule M-3, 1120-ND, W-8 BEN-E, 5713 Schedule B, 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, 8288, 8288, 8453-PE, 8621, 8697, 8911, 8912, 8912, 8916, 8916-A, 8918, 8923, 8918, 8925, 8927, 8966, 8902, 1120-F , 1120-F Schedule S, 1120-IC DISC Schedule K, 1120-IC DISC Schedule Q, 1120-S, 1120-S Schedule D, 1120-S Schedule K-1, 1120-S Schedule M-3, 1120-SF, 1120-X, 4684, 4684, 4876-A, 4797, 4797, 4810, 5452, 5471, 8902, 1120 Schedule UTP, 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, 1120-S Schedule B-1, 5884, 1065-X, 1065-X, 1120-S Schedule M-3, 1120-ND, 2439, 1120-IC DISC Schedule P, 1120-F Schedule V, 1120-PC, 56, 1120-L Schedule M-3, 8848, 8900, 1120 Schedule O, 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, 8804-W, 965 B, 8810, 8810, 8813, 8816, 8819, 8820, 8822-B, 8824, 8824, 8825, 8826, 8835, 8827, 8833, 8835, 8842, 8844, 8845, 8846, 8858, 8858, 8865, 8936-A Sch 1, 4562, 8896, 8900, 1065 Schedule K-1, 1065 Schedule M-3, 1065 Schedule M-3, 8941, 8858 Schedule M, 8864, 8865, 8865 Schedule K-1, 8865 Schedule O, Form 8936-A, 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), 1120-H, W-8 IMY, W-8 IMY, 5471 Schedule J, 5471 Schedule M, 5471 Schedule O, 5472, Schedule B (Form 8933), 7210 , Schedule A (Form 8911), Schedule A (Form 8933), Schedule C (Form 8933), Schedule D (Form 8933), Schedule E (Form 8933), Schedule F (Form 8933), Form 7218, Instructions 7218, Form 7211, Instructions 7211 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 ,   Instruction for Form 7210 ,   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 ,   Instructions for Form 7218, Clean Fuel Production Credit ,   Clean Electricity Production Credit ,   Clean Electricity Production Credit
  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 13,900,000 13,300,000 0 0 600,000 0
Annual Time Burden (Hours) 935,100,000 920,000,000 100,000 0 15,000,000 0
Annual Cost Burden (Dollars) 71,617,000,000 66,717,000,000 2,000,000 0 4,898,000,000 0
No
No
Changes Due to Technical Adjustment: 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 below. The actual Fiscal Year 2024 population count was 300,000 greater than forecasted and the Fiscal Year 2025 population is forecasted to further increase by 300,000 returns. Macroeconomic factors are estimated to increase aggregate time, out-of-pocket costs, and total monetized burden by slightly over 2% each. Incorporating Tax Year 2023 population data into the estimates decreased aggregate time burden by 3%, aggregate out-of-pocket cost by 3.9%, and aggregate total monetized burden by 4.4%. Refinements to the Burden Survey Model shifted the allocation of total monetized burden from time to out-of-pocket costs while leaving monetized total burden mostly unchanged. Taken together, these changes result in a 4.6% increase in the underlying population, an increase in aggregate time burden of 1.6% and an increase in aggregate out-of-pocket costs of 7.3%. Changes Due to Legislative Adjustment: Year-over year changes associated with the Inflation Reduction Act (IRA) are allocated to legislative adjustments. Overall, IRA is not expected to cause significant year-over-year changes. Note that the year-over-year legislative adjustment is the difference between updated Fiscal Year 2024 legislative estimates and Fiscal Year 2025 legislative estimates. There is still significant uncertainty about program participation. Tax Year 2023 tax returns have only recently become available for business extension filers. As a result, estimates for Fiscal Year 2025 are based on a preliminary understanding of IRA participation by businesses. Similar to the Fiscal Year 2024 estimate, a large share of the provisions are grouped together into an IRA Energy Provisions category and are estimated jointly. The remaining IRA energy provisions are estimated separately. More granular estimates will be provided once IRA provision participation from Tax Year 2023 has been verified. Changes Due to Agency Adjustment: There were no independent and significant year-over-year Agency changes impacting the burden calculations for this collection. Part of the year-over-year legislative adjustments from IRA are partially attributed to agency changes but separating the legislative and agency changes in a defendable way is not possible given their interconnectedness and the uncertainty associated with the estimates. Also, a majority of the burden is from legislative changes and the associated agency changes are typically on the margin.
$26,453,561
No
    Yes
    Yes
No
No
Yes
No
Joan McAlpine 240 613-5820
  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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
12/19/2024