Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments
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 oppo...
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/or continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments on forms used by business entity taxpayers. (See Appendix-A of this notice for a list of forms, schedules, and related attachments).
DATES:
Written comments should be received on or before November 28, 2022 to be assured of consideration.
ADDRESSES:
Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to
pra.comments@irs.gov.
Include OMB Control No. 1545-0123 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or copies of the form and instructions should be directed to Sara Covington, at (202)-317-5744, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at
sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Today, over 90 percent of all business entity tax returns are prepared using software by the taxpayer or with preparer assistance.
These are forms used by business taxpayers. These include Forms
1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL,
and related schedules, that business entity taxpayers attach to their tax returns (see Appendix A to this notice). In addition, there are numerous OMB numbers that report burden already included in this OMB number. In order to eliminate this duplicative burden reporting, multiple OMB numbers are being obsoleted. See Appendix B in this notice for the list of the obsoleted OMB numbers.
Tax Compliance Burden
Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return.
( printed page 58934)
Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs.
Proposed PRA Submission to OMB
Title:
U.S. Business Income Tax Return.
OMB Number:
1545-0123.
Form Numbers:
Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL and all attachments to these forms (see the Appendix to this notice).
Abstract:
These forms are used by businesses to report their income tax liability.
Current Actions:
There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There has been additions and removals of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of this notice. These estimated figures are expected to be available by the release of the 30-day comment notice from Treasury. This approval package is being submitted for renewal purposes.
Type of Review:
Revision of currently approved collections.
Affected Public:
Corporations, Partnerships and Pass-Through Entities.
Preliminary Estimated Number of Respondents:
12,500,000.
Preliminary Total Estimated Time (Hours):
1,156,504,065.
Preliminary Estimated Time per Respondent (Hours):
92.52.
Preliminary Total Monetized Time:
$56,824,210,366.
Preliminary Total Estimated Out-of-Pocket Costs:
$49,088,414,634.
Preliminary Total Monetized Burden:
$105,912,601,626.
Note:
Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time.
Note:
Amounts below are for estimates for FY 2023. 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. Detail may not add due to rounding.
Fiscal Year 2022 ICB Estimates for Form 1120, 1120S and 1065 Series of Returns and Forms and Schedules
FY 23
FY 22
Number of Taxpayers
12,500,000
200,000
12,300,000
Burden in Hours
1,156,504,065
18,504,065
1,138,000,000
Burden in Dollars
49,088,414,634
785,414,634
48,303,000,000
Monetized Total Burden
105,912,601,626
1,694,601,626
104,218,000,000
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: September 22, 2022.
Sara L Covington,
IRS Tax Analyst.
Appendix A
Product
Title
Form 1042
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Form 1042 (SCH Q)
Schedule Q (Form 1042).
Form 1042-S
Foreign Person's U.S. Source Income Subject to Withholding.
Form 1042-T
Annual Summary and Transmittal of Forms 1042-S.
Form 1065
U.S. Return of Partnership Income.
Form 1065 (SCH B-1)
Information for Partners Owning 50% or More of the Partnership.
Form 1065 (SCH B-2)
Election Out of the Centralized Partnership Audit Regime.
Form 1065 (SCH C)
Additional Information for Schedule M-3 Filers.
Form 1065 (SCH D)
Capital Gains and Losses.
Form 1065 (SCH K-1)
Partner's Share of Income, Deductions, Credits, etc.
Form 1065 (SCH K-2)
Partner's Distributive Share Items-International.
Form 1065 (SCH K-3)
Partner's Share of Income, Deductions, Credits, etc.—International.
Form 1065 (SCH M-3)
Net Income (Loss) Reconciliation for Certain Partnerships.
Form 1065X
Amended Return or Administrative Adjustment Request (AAR).
Form 1066
U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q)
Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation.
Form 1118
Foreign Tax Credit-Corporations.
Form 1118 (SCH I)
Reduction of Foreign Oil and Gas Taxes.
( printed page 58935)
Form 1118 (SCH J)
Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances.
Form 1118 (SCH K)
Foreign Tax Carryover Reconciliation Schedule.
Form 1118 (SCH L)
Foreign Tax Redeterminations.
Form 1120
U.S. Corporation Income Tax Return.
Form 1120 (SCH B)
Additional Information for Schedule M-3 Filers.
Form 1120 (SCH D)
Capital Gains and Losses.
Form 1120 (SCH G)
Information on Certain Persons Owning the Corporation's Voting Stock.
Form 1120 (SCH H)
Section 280H Limitations for a Personal Service Corporation (PSC).
Form 1120 (SCH M-3)
Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million of More.
Form 1120 (SCH N)
Foreign Operations of U.S. Corporations.
Form 1120 (SCH O)
Consent Plan and Apportionment Schedule for a Controlled Group.
Form 1120 (SCH PH)
U.S. Personal Holding Company (PHC) Tax.
Form 1120 (SCH UTP)
Uncertain Tax Position Statement.
Form 1120-C
U.S. Income Tax Return for Cooperative Associations.
Form 1120-F
U.S. Income Tax Return of a Foreign Corporation.
Form 1120-F (SCH H)
Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8.
Form 1120-F (SCH I)
Interest Expense Allocation Under Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2)
Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books.
Form 1120-F (SCH M-3)
Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More.
Form 1120-F (SCH P)
List of Foreign Partner Interests in Partnerships.
Form 1120-F (SCH Q)
Tax Liability of Qualified Derivatives Dealer (QDD).
Form 1120-F (SCH S)
Exclusion of Income From the International Operation of Ships or Aircraft Under Section 883.
Form 1120-F (SCH V)
List of Vessels or Aircraft, Operators, and Owners.
Form 1120-FSC
U.S. Income Tax Return of a Foreign Sales Corporation.
Form 1120-FSC (SCH P)
Transfer Price or Commission.
Form 1120-H
U.S. Income Tax Return for Homeowners Associations.
Form 1120-IC-DISC
Interest Charge Domestic International Sales Corporation Return.
Form 1120-IC-DISC (SCH K)
Shareholder's Statement of IC-DISC Distributions.
Form 1120-IC-DISC (SCH P)
Intercompany Transfer Price or Commission.
Form 1120-IC-DISC (SCH Q)
Borrower's Certificate of Compliance With the Rules for Producer's Loans.
Form 1120-L
U.S. Life Insurance Company Income Tax Return.
Form 1120-L (SCH M-3)
Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More.
Form 1120-ND*
Return for Nuclear Decommissioning Funds and Certain Related Persons.
Form 1120-PC
U.S. Property and Casualty Insurance Company Income Tax Return.
Form 1120-PC (SCH M-3)
Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More.
Form 1120-POL
U.S. Income Tax Return for Certain Political Organizations.
Form 1120-REIT
U.S. Income Tax Return for Real Estate Investment Trusts.
Form 1120-RIC
U.S. Income Tax Return for Regulated Investment Companies.
Form 1120-S
U.S. Income Tax Return for an S Corporation.
Form 1120-S (SCH B-1)
Information on Certain Shareholders of an S Corporation.
Form 1120-S (SCH D)
Capital Gains and Losses and Built-In Gains.
Form 1120-S (SCH K-1)
Shareholder's Share of Income, Deductions, Credits, etc.
Form 1120-S (SCH K-2)
Shareholder's Pro Rata Share Items-International.
Form 1120-S (SCH K-3)
Shareholder's Share of Income, deductions, Credits, etc.—International.
Form 1120-S (SCH M-3)
Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More.
Form 1120-SF
U.S. Income Tax Return for Settlement Funds (Under Section 468B).
Form 1120-W
Estimated Tax for Corporations.
Form 1120-X
Amended U.S. Corporation Income Tax Return.
Form 1122
Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return.
Form 1125-A
Cost of Goods Sold.
Form 1125-E
Compensation of Officers.
Form 1127
Application for Extension of Time for Payment of Tax Due to Undue Hardship.
Form 1128
Application to Adopt, Change, or Retain a Tax Year.
Form 1138
Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback.
Form 1139
Corporation Application for Tentative Refund.
Form 2220
Underpayment of Estimated Tax By Corporations.
Form 2438
Undistributed Capital Gains Tax Return.
Form 2439
Notice to Shareholder of Undistributed Long-Term Capital Gains.
Form 2553
Election by a Small Business Corporation.
*Form 2848
Power of Attorney and Declaration of Representative.
*Form 3115
Application for Change in Accounting Method.
*Form 3468
Investment Credit.
*Form 3520
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
*Form 3520-A
Annual Return of Foreign Trust With a U.S. Owner.
*Form 3800
General Business Credit.
*Form 4136
Credit for Federal Tax Paid on Fuels.
( printed page 58936)
*Form 4255
Recapture of Investment Credit.
*Form 4466
Corporation Application for Quick Refund of Overpayment of Estimated Tax.
*Form 4562
Depreciation and Amortization (Including Information on Listed Property).
Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies.
Form 8819
Dollar Election Under Section 985.
*Form 8820
Orphan Drug Credit.
*Form 8822-B
Change of Address—Business.
*Form 8824
Like-Kind Exchanges.
Form 8825
Rental Real Estate Income and Expenses of a Partnership or an S Corporation.
*Form 8826
Disabled Access Credit.
Form 8827
Credit for Prior Year Minimum Tax-Corporations.
*Form 8830
Enhanced Oil Recovery Credit.
*Form 8832
Entity Classification Election.
*Form 8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
*Form 8834
Qualified Electric Vehicle Credit.
*Form 8835
Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
*Form 8838
Consent to Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement.
*Form 8838-P
Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721€).
Form 8842
Election to Use Different Annualization Periods for Corporate Estimated Tax.
*Form 8844
Empowerment Zone Employment Credit.
Form 8845
Indian Employment Credit.
Form 8846
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
Form 8848
Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2(a) and (c).
*Form 8858
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs).
*Form 8858 (SCH M)
Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities.
*Form 8864
Biodiesel and Renewable Diesel Fuels Credit.
Form 8865
Return of U.S. Persons With Respect to Certain Foreign Partnerships.
Form 8865 (SCH G)
Statement of Application for the Gain Deferral Method Under Section 721€.
Form 8865 (SCH H)
Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721€.
Form 8865 (SCH K-1)
Partner's Share of Income, Deductions, Credits, etc.
Form 8865 (SCH K-2)
Partner's Distributive Share Items-International.
Form 8865 (SCH K-3)
Partner's Share of Income, Deductions, Credits, etc.—International.
Form 8865 (SCH O)
Transfer of Property to a Foreign Partnership.
Form 8865 (SCH P)
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
*Form 8866
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.
Form 8869
Qualified Subchapter S Subsidiary Election.
*Form 8873
Extraterritorial Income Exclusion.
*Form 8874
New Markets Credit.
Form 8875
Taxable REIT Subsidiary Election.
*Form 8878-A
IRS e-file Electronic Funds Withdrawal Authorization for Form 7004.
Form 8879-C
IRS e-file Signature Authorization for Form 1120.
Form 8879-I
IRS e-file Signature Authorization for Form 1120-F.
Form 8879-PE
IRS e-file Signature Authorization for Form 1065.
Form 8879-S
IRS e-file Signature Authorization for Form 1120S.
Form 8879-CORP
e-file Authorization for Corporations.
*Form 8881
Credit for Small Employer Pension Plan Startup Costs.
*Form 8882
Credit for Employer-Provided Childcare Facilities and Services.
*Form 8883
Asset Allocation Statement Under Section 338.
*Form 8886
Reportable Transaction Disclosure Statement.
*Form 8894
Request to Revoke Partnership Level Tax Treatment Election.
*Form 8896
Low Sulfur Diesel Fuel Production Credit.
*Form 8900
Qualified Railroad Track Maintenance Credit.
*Form 8902
Alternative Tax on Qualified Shipping Activities.
*Form 8903
Domestic Production Activities Deduction.
*Form 8906
Distilled Spirits Credit.
*Form 8908
Energy Efficient Home Credit.
*Form 8910
Alternative Motor Vehicle Credit.
*Form 8911
Alternative Fuel Vehicle Refueling Property Credit.
*Form 8912
Credit to Holders of Tax Credit Bonds.
Form 8916
Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups.
( printed page 58938)
Form 8916-A
Supplemental Attachment to Schedule M-3.
*Form 8918
Material Advisor Disclosure Statement.
Form 8923
Mining Rescue Team Training Credit.
*Form 8925
Report of Employer-Owned Life Insurance Contracts.
*Form 8926
Disqualified Corporate Interest Expense disallowed under section 163(j) and Related Information.
*Form 8927
Determination Under Section 860€(4) by a Qualified Investment Entity.
*Form 8932
Credit for Employer Differential Wage Payments.
*Form 8933
Carbon Oxide Sequestration Credit.
*Form 8936
Qualified Plug-In Electric Drive Motor Vehicle Credit.
*Form 8937
Report of Organizational Actions Affecting Basis of Securities.
*Form 8938
Statement of Foreign Financial Assets.
*Form 8941
Credit for Small Employer Health Insurance Premiums.
*Form 8947
Report of Branded Prescription Drug Information.
*Form 8966
FATCA Report.
*Form 8966-C
Cover Sheet for Form 8966 Paper Submissions.
Form 8978
Partner's Additional Reporting Year Tax.
Form 8979
Partnership Representative Revocation/Resignation and Designation.
Form 8990
Limitation on Business Interest Expense IRC 163(j).
Form 8991
Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts.
Form 8992
U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI).
Form 8992 Sch-A
Schedule A, Global Intangible Low-taxed Income (GILTI).
Form 8992-Sch-B
Calculation of Global Intangible Low-Taxed Income (GILTI) for Members of a U.S. Consolidated Group Who Are U.S. Shareholders of a CFC.
Form 8993
Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI).
*Form 8994
Employer Credit for Paid Family and Medical Leave.
*Form 8995
Qualified Business Income Deduction Simplified Computation.
*Form 8995-A Here
Qualified Business Income Deduction.
*Form 8995-A (SCH A)
Specified Service Trades or Businesses.
*Form 8995-A (SCH B)
Aggregation of Business Operations.
*Form 8995-A (SCH C)
Loss Netting And Carryforward.
*Form 8995-A (SCH D)
Special Rules for Patrons Of Agricultural Or Horticultural Cooperatives.
Form 8996
Qualified Opportunity Fund.
Form 8997
Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments.
Form 926
Return by a U.S. Transferor of Property to a Foreign Corporation.
Form 965
Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System.
Form 965 (SCH-D) LP
U.S. Shareholder's Aggregate Foreign Cash Position.
Form 965 (SCH-F)
Foreign Taxes Deemed Paid by Domestic Corporation (for U.S. Shareholder Tax).
Form 965 (SCH-H)
Disallowance of Foreign Tax Credit and Amounts Reported on Forms 1116 and 1118.
Form 965-B
Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts.
Form 965-C
Transfer Agreement Under Section 965(h)(3).
Form 965-D
Transfer Agreement Under 965(i)(2).
Form 965-E
Consent Agreement Under 965(i)(4)(D).
Form 966
Corporate Dissolution or Liquidation.
*Form 970
Application to Use LIFO Inventory Method.
*Form 972
Consent of Shareholder to Include Specific Amount in Gross Income.
Form 973
Corporation Claim for Deduction for Consent Dividends.
Form 976
Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust.
*Form 982
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).
*Form SS-4
Application for Employer Identification Number.
*Form SS-4(PR)
Solicitud de Número de Identificación Patronal (EIN).
*Form T (TIMBER)
Forest Activities Schedule.
*Form W-8BEN
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individuals).
*Form W-8BEN(E)
Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities).
*Form W-8ECI
Certificate of Foreign Person's Claim That Income is Effectively Connected With the Conduct of a Trade or Business in the United States.
*Form W-8IMY
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting.
Appendix B
OMB numbers that will no longer be separately reported in order to eliminate duplicate burden reporting. For business filers, the following OMB numbers are or will be retired.
OMB No.
Title
1545-0731
Definition of an S Corporation.
( printed page 58939)
1545-0746
LR-100-78 (Final) Creditability of Foreign Taxes.
1545-0755
Related Group Election With Respect to Qualified Investments in Foreign Base Company Shipping Operations.
1545-0771 *
TD 8864 (Final); EE-63-88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA-140-86 (Temporary) Fringe Benefits Treas reg 1.274.
1545-0807
(TD 7533) Final, DISC Rules on Procedure and Administration; Rules on Export Trade Corporations, and (TD 7896) Final, Income from Trade Shows.
1545-0879
TD 8426—Certain Returned Magazines, Paperbacks or Records (IA-195-78).
1545-1018
FI-27-89 (Temporary and Final) Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters; FI-61-91 (Final) Allocation of Allocable Investment.
1545-1041
TD 8316 Cooperative Housing Corporations.
1545-1051
TD 8556 (Final)—Computation and Characterization of Income and Earnings and Profits Under the Dollar Approximate Separate Transactions Method of Accounting
(DASTM).
1545-1068
T.D. 8618—Definition of a Controlled Foreign Corporation, Foreign Base Company Income, and Foreign Personal Holding Company Income of a Controlled Foreign Corporation (INTL-362-88).
1545-1070
Effectively connected income and the branch profits tax.
1545-1072
INTL-952-86 (Final-TD 8410) and TD 8228 Allocation and Apportionment of Interest Expense and Certain Other Expenses.
1545-1083 *
Treatment of Dual Consolidated Losses.
1545-1093
Final Minimum Tax-Tax Benefit Rule (TD 8416).
1545-1102
PS-19-92 (TD 9420-Final) Carryover Allocations and Other Rules Relating to the Low-Income Housing Credit.
1545-1130 *
Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies.
1545-1138
TD-8350 (Final) Requirements For Investments to Qualify under Section 936(d)(4) as Investments in Qualified Caribbean Basin Countries.
1545-1146 *
Applicable Conventions Under the Accelerated Cost.
1545-1191
Information with Respect to Certain Foreign-Owned Corporations—IRC Section 6038A.
1545-1218
CO-25-96 (TD 8824—Final) Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following.
1545-1224
T. D. 8337 (Final) Allocation and Apportionment of Deduction for State Income Taxes (INTL-112-88).
1545-1233 *
Adjusted Current Earnings (IA-14-91) (Final).
1545-1237 *
REG-209831-96 (TD 8823) Consolidated Returns—Limitation on the Use of Certain Losses and Deductions.
1545-1251 *
TD 8437—Limitations on Percentage Depletion in the Case of Oil and Gas Wells.
1545-1254
TD 8396—Conclusive Presumption of Worthlessness of Debts Held by Banks (FI-34-91).
1545-1260 *
CO-62-89 (Final) Final Regulations under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards.
1545-1271
Treatment of transfers of stock or securities to foreign corporations.
1545-1275
Limitations on net operating loss carryforwards and certain built-in losses following ownership change.
1545-1287
FI-3-91 (TD 8456—Final) Capitalization of Certain Policy Acquisition Expenses.
1545-1290
TD 8513—Bad Debt Reserves of Banks.
1545-1299
TD 8459—Settlement Funds.
1545-1300
Treatment of Acquisition of Certain Financial Institutions: Certain Tax Consequences of Federal Financial Assistance to Financial Institutions.
1545-1308
TD 8449 (Final) Election, Revocation, Termination, and Tax Effect of Subchapter S Status.
1545-1324
CO-88-90 (TD 8530) Limitation on Net Operating Loss Carryforwards and Certain Built-in Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction.
1545-1338
Election Out of Subchapter K for Producers of Natural Gas—TD 8578.
1545-1344 *
TD 8560 (CO-30-92) Consolidated Returns—Stock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless (Final).
1545-1352
TD 8586 (Final) Treatment of Gain From Disposition of Certain Natural Resource Recapture Property.
1545-1357
PS-78-91 (TD 8521)(TD 8859) Procedures for Monitoring Compliance with Low-Income Housing Credit Requirements; PS-50-92 Rules to Carry Out the Purposes of Section 42 and for Correcting.
1545-1364
Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC Section 482.
1545-1412
FI-54-93 (Final) Clear Reflection of Income in the Case of Hedging Transactions.
1545-1417 *
Form 8845—Indian Employment Credit.
1545-1433
Consolidated and Controlled Groups—Intercompany Transactions and Related Rules.
1545-1434
CO-26-96 (Final) Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups.
1545-1438
TD 8643 (Final) Distributions of Stock and Stock Rights.
CO-46-94 (TD 8594—Final) Losses on Small Business Stock.
1545-1462
PS-268-82 (TD 8696) Definitions Under Subchapter S of the Internal Revenue Code.
1545-1476
Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction.
1545-1480
TD 8985—Hedging Transactions.
1545-1484
TD 8881(Final) REG-242282-97 (formerly Intl-62-90, Intl-32-93, Intl-52-86, and Intl-52-94) General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign.
1545-1491
TD 8746—Amortizable Bond Premium.
1545-1493
TD 8684—Treatment of Gain From the Disposition of Interest in Certain Natural Resource Recapture Property by S Corporations and Their Shareholders.
1545-1507
(TD 8701)—Treatment of Shareholders of Certain Passive Investment Companies; (TD 8178)—Passive Foreign Investment Companies.
1545-1522 *
Revenue Procedure 2017-52, 2017-1, 2017-3 Rulings and determination letters.
1545-1530
Rev. Proc. 2007-32—Tip Rate Determination Agreement (Gaming Industry); Gaming Industry Tip Compliance Agreement Program.
( printed page 58940)
1545-1539 *
REG-208172-91 (TD 8787—final) Basis Reduction Due to Discharge of Indebtedness.
1545-1541 *
Revenue Procedure 97-27, Changes in Methods of Accounting.
1545-1546 *
Revenue Procedure 97-33, EFTPS (Electronic Federal Tax Payment System).
1545-1548 *
Rev. Proc. 2013-30, Uniform Late S Corporation Election Revenue Procedure.
1545-1549
Tip Reporting Alternative Commitment (TRAC) Agreement and Tip Rate Determination (TRDA) for Use in the Food and Beverage Industry.
1545-1551
Changes in Methods of Accounting (RP 2016-29).
1545-1555
REG-115795-97 (Final) General Rules for Making and Maintaining Qualified Electing Fund Elections.
1545-1556
TD 8786—Source of Income From Sales of Inventory Partly From Sources Within a Possession of the U.S.; Also, Source of Income Derived From Certain Purchases From a Corp. Electing Sec. 936.
1545-1558
Rev. Proc. 98-46 (modifies Rev. Proc.97-43)—Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Rev. Rul. 97-39, Mark-to-Market Accounting Method for Dealers in Securities.
1545-1559
Revenue Procedures 98-46 and 97-44, LIFO Conformity Requirement.
1545-1566
Notice 2010-46, Prevention of Over-Withholding of U.S. Tax Avoidance With Respect to Certain Substitute Dividend Payments.
1545-1588
Adjustments Following Sales of Partnership Interests.
1545-1590 *
REG-251698-96 (T.D. 8869—Final) Subchapter S Subsidiaries.
1545-1617 *
REG-124069-02 (Final) Section 6038—Returns Required with Respect to Controlled Foreign Partnerships; REG-118966-97 (Final) Information Reporting with Respect to Certain Foreign Partnership.
1545-1634
TD 9595 (REG-141399-07) Consolidated Overall Foreign Losses, Separate Limitation Losses, and Overall Domestic Losses.
1545-1641
Rev. Proc. 99-17—Mark to Market Election for Commodities Dealers and Securities and Commodities Traders.
TD 8851—Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes.
1545-1647 *
Revenue Procedure 2001-21 Debt Roll-Ups.
1545-1657 *
Revenue Procedure 99-32—Conforming Adjustments Subsequent to Section 482 Allocations.
1545-1658
Purchase Price Allocations in Deemed Actual Asset Acquisitions.
1545-1661
Qualified lessee construction allowances for short-term leases.
1545-1672
T.D. 9047—Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs).
1545-1675
Treatment of taxable income of a residual interest holder in excess of daily accruals.
1545-1677
Exclusions From Gross Income of Foreign Corporations.
1545-1684
Pre-Filing Agreements Program.
1545-1690 *
Notice 2000-28, Coal Exports.
1545-1699
TD 9715; Rev. Proc. 2015-26 (Formerly TD 9002; Rev Proc 2002-43), Agent for Consolidated Group.
1545-1701
Revenue Procedure 2000-37—Reverse Like-kind Exchanges (as modified by Rev Proc. 2004-51).
Revenue Procedure 2003-84, Optional Election to Make Monthly Sec. 706 Allocations.
1545-1774
Extensions of Time to Elect Method for Determining Allowable Loss.
1545-1784
Rev Proc 2002-32 as Modified by Rev Proc 2006-21, Waiver of 60-month Bar on Reconsolidation after Disaffiliation.
1545-1786
Changes in Periods of Accounting.
1545-1799
Notice 2002-69, Interest Rates and Appropriate Foreign Loss Payment Patterns For Determining the Qualified Insurance Income of Certain Controlled Corporations under Section 954(f).
Form 8883—Asset Allocation Statement Under Section 338.
1545-1820
Revenue Procedure 2003-33, Section 9100 Relief for 338 Elections.
1545-1828 *
TD 9048; 9254—Guidance under Section 1502; Suspension of Losses on Certain Stock Disposition (REG-131478-02).
1545-1831
TD 9157 (Final) Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments w/one or more Payments that are Denominated in, or Determined by Reference to, a Nonfunctional Currency.
1545-1833 *
Revenue Procedure 2003-37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method of Interest Expense Apportionment.
Revenue Procedure 2003-36, Industry Issue Resolution Program.
1545-1847
Revenue Procedure 2004-29—Statistical Sampling in Sec. 274 Context.
1545-1855 *
TD 9285—Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5).
1545-1861
Revenue Procedure 2004-19—Probable or Prospective Reserves Safe Harbor.
1545-1870
TD 9107—Guidance Regarding Deduction and Capitalization of Expenditures.
1545-1893
Rollover of Gain from Qualified Small Business Stock to Another Qualified Small Business Stock.
( printed page 58941)
1545-1900
(TD 9212) Final, Source of Compensation for Labor or Personal Services.
1545-1903
TD 9168—Optional 10-Year Writeoff of Certain Tax Preferences (REG-124405-03).
1545-1905
TD 9289 (Final) Treatment of Disregarded Entities Under Section 752.
1545-1906
TD 9210—LIFO Recapture Under Section 1363(d).
1545-1915
Notice 2005-4, Fuel Tax Guidance, as modified.
1545-1927
Form 8878-A IRS e-file Electronic Funds Withdrawal Authorization for Form 7004.
1545-1939
Notification Requirement for Transfer of Partnership Interest in Electing Investment Partnership (EIP).
1545-1945
26 U.S. Code § 475—Mark to market accounting method for dealers in securities.
1545-1946
T.D. 9315 (Final) Dual Consolidated Loss Regulations.
1545-1965
TD 9360 (REG-133446-03)(Final) Guidance on Passive Foreign Company (PFIC) Purging Elections.
1545-1983 *
Qualified Railroad Track Maintenance Credit.
1545-1986 *
Notice 2006-47, Elections Created or Effected by the American Jobs Creation Act of 2004.
1545-1990 *
Application of Section 338 to Insurance Companies.
1545-2001 *
Rev. Proc. 2006-16, Renewal Community Depreciation Provisions.
1545-2002 *
Notice 2006-25 (superseded by Notice 2007-53), Qualifying Gasification Project Program.
1545-2003
Notice 2006-24, Qualifying Advanced Coal Project Program.
1545-2004
Deduction for Energy Efficient Commercial Buildings.
1545-2008 *
Nonconventional Source Fuel Credit.
1545-2014 *
TD 9452—Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations.
1545-2017
Notice 2006-46 Announcement of Rules to be included in Final Regulations under Section 897(d) and (e) of the Internal Revenue Code.
1545-2019
TD 9451—Guidance Necessary to Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules (TD 9329).
1545-2028
Fuel Cell Motor Vehicle Credit.
1545-2030
REG-120509-06 (TD 9465 -Final), Determination of Interest Expense Deduction of Foreign Corporations.
1545-2036
Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other Pass-Through Entities (Notice 2006-97).
1545-2070
Rev. Proc. 2007-48 Rotable Spare Parts Safe Harbor Method.
1545-2072
Revenue Procedure 2007-35—Statistical Sampling for Purposes of Section 199.
1545-2091
TD 9512 (Final)—Nuclear Decommissioning Funds.
1545-2096
Loss on Subsidiary Stock—REG-157711-02 (TD 9424—Final).
1545-2103
Election to Expense Certain Refineries.
1545-2110
REG-127770-07 (Final), Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit.
1545-2114
S Corporation Guidance under AJCA of 2004 (TD 9422 Final—REG-143326-05).
1545-2122 *
Form 8931—Agricultural Chemicals Security Credit.
1545-2125
REG-143544-04 Regulations Enabling Elections for Certain Transaction Under Section 336(e).
1545-2133 *
Rev. Proc. 2009-16, Section 168(k)(4) Election Procedures and Rev. Proc. 2009-33, Section 168(k)(4) Extension Property Elections.
1545-2134 *
Notice 2009-41—Credit for Residential Energy Efficient Property.
1545-2145
Notice 2009-52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits.
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense (TD 9456).
1545-2150
Notice 2009-58, Manufacturers' Certification of Specified Plug-in Electric Vehicles.
1545-2151
Qualifying Advanced Energy Project Credit—Notice 2013-12.
1545-2153
Notice 2009-83—Credit for Carbon Dioxide Sequestration Under Section 45Q.
1545-2155 *
TD 9469 (REG-102822-08) Section 108 Reduction of Tax Attributes for S Corporations.
1545-2156
Revenue Procedure 2010-13, Disclosure of Activities Grouped under Section 469.
1545-2158
Notice 2010-54: Production Tax Credit for Refined Coal.
1545-2165
Notice of Medical Necessity Criteria under the Mental Health Parity and Addiction Equity Act of 2008.
1545-2183
Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615).
1545-2186
TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD9713, and TD 9750.
1545-2194
Rules for Certain Rental Real Estate Activities.
1545-2209
REG-112805-10—Branded Prescription Drugs.
1545-2242
REG-135491-10—Updating of Employer Identification Numbers.
1545-2245
REG-160873-04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List of Advisees With Respect to Reportable Transactions.
1545-2247
TD 9633—Limitations on Duplication of Net Built-in Losses.
1545-2259
Performance & Quality for Small Wind Energy Property.
1545-2276
Safe Harbor for Inadvertent Normalization Violations.