Document

Agency Information Collection Activities; Comment Request on U.S. Business Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

PDF version Source Record

Department of the Treasury

Internal Revenue Service

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice of information collection; request for comments.

SUMMARY:

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

DATES:

Written comments should be received on or before September 23, 2025 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:

View the latest drafts of the tax forms related to the information collection listed in this notice at https://www.irs.gov/draft-tax-forms. Requests for additional information or copies of this collection should be directed to LaNita Van Dyke, (202) 317-6009.

SUPPLEMENTARY INFORMATION:

The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. 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 shall 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.

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 completing and submitting the return. 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 Returns and Related Forms, Schedules, Attachments, and Published Guidance.

OMB Number: 1545-0123.

Form Numbers and Published Guidance: 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 related forms, schedules, and attachments.

Abstract: These forms, schedules, and attachments are used by businesses to report their income tax liability. This information collection request covers the burden associated with preparing and submitting business tax returns and related forms, schedules, and attachments, and complying with published guidance.

Current Actions: There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have 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 a currently approved collection.

Affected Public: Corporations, Partnerships, and S Corporations.

Preliminary Estimated Number of Respondents: 14,040,000.

Preliminary Estimated Total Time (Hours): 945,400,000.

Preliminary Estimated Time per Respondent (Hours): 67 hours 20 minutes.

Preliminary Estimated Monetized Time ($): 58,878,000,000.

Preliminary Estimated Out-of-Pocket Costs ($): 74,632,000,000.

Preliminary Estimated Total Monetized Burden ($): 133,510,000,000.

Note:

Total Monetized Burden = Out-of-Pocket Costs + Monetized Time.

( printed page 35367)

Appendix-A—Forms and Schedules
Form No.	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.
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-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.
( printed page 35368)
* Form 3520-A	Annual Return of Foreign Trust With a U.S. Owner.
* Form 3800	General Business Credit.
* Form 3800 (Schedule A)	Transfer Election Statement.
* Form 4136	Credit for Federal Tax Paid on Fuels.
* 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).
* Form 4684	Casualties and Thefts.
* Form 4797	Sales of Business Property.
* Form 4810	Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).
* Form 4876-A	Election to Be Treated as an Interest Charge DISC.
* Form 5213	Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit.
Form 5452	Corporate Report of Nondividend Distributions.
Form 5471	Information Return of U.S. Persons With Respect To Certain Foreign Corporations.
Form 5471 (SCH E)	Income, War Profits, and Excess Profits Taxes Paid or Accrued.
Form 5471 (SCH G-I)	Schedule G-1 (Form 5471), Cost Sharing Arrangement.
Form 5471 (SCH H)	Current Earnings and Profits.
Form 5471 (SCH I-1)	Information for Global Intangible Low-Taxed Income.
Form 5471 (SCH J)	Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation.
Form 5471 (SCH M)	Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.
Form 5471 (SCH O)	Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock.
Form 5471 (SCH P)	Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations.
Form 5471 (SCH Q)	CFC Income by CFC Income Groups.
Form 5471 (SCH R)	Distributions From a Foreign Corporation.
Form 5472	Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.
* Form 56	Notice Concerning Fiduciary Relationship.
* Form 56-F	Notice Concerning Fiduciary Relationship of Financial Institution.
* Form 5713	International Boycott Report.
* Form 5713 (SCH A)	International Boycott Factor (Section 999(c)(1)).
* Form 5713 (SCH B)	Specifically, Attributable Taxes and Income (Section 999(c)(2)).
* Form 5713 (SCH C)	Tax Effect of the International Boycott Provisions.
* Form 5735	American Samoa Economic Development Credit.
* Form 5735 Schedule P	Allocation of Income and Expenses Under Section 936(h)(5).
* Form 5884	Work Opportunity Credit.
* Form 5884-A	Credits for Affected Midwestern Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires).
* Form 6198	At-Risk Limitations.
* Form 6478	Biofuel Producer Credit.
* Form 6627	Environmental Taxes.
* Form 6765	Credit for Increasing Research Activities.
* Form 6781	Gains and Losses From Section 1256 Contracts and Straddles.
* Form 7004	Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.
* Form 7205	Energy Efficient Commercial Buildings Deduction.
* Form 7207	Advanced Manufacturing Production Credit.
* Form 7210	Clean Hydrogen Production Credit.
* Form 7211	Clean Electricity Production Credit.
Form 7213	Nuclear Power Production Credit.
* Form 7216
* Form 7217	Partner's Report of Property Distributed by a Partnership.
* Form 7218	Clean Fuel Production Credit.
* Form 7220	Prevailing Wage and Apprenticeship (PWA) Verification and Corrections.
Form 8023	Elections Under Section 338 for Corporations Making Qualified Stock Purchases.
Form 8050	Direct Deposit Corporate Tax Refund.
* Form 8082	Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
* Form 8275	Disclosure Statement.
* Form 8275-R	Regulation Disclosure Statement.
* Form 8288	U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests.
* Form 8288-A	Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
Form 8288-C	Statement of Withholding Under Section 1446(f)(4) on Dispositions by Foreign Persons of Partnership Interests.
* Form 8300	Report of Cash Payments Over $10,000 Received In a Trade or Business.
* Form 8302	Electronic Deposit of Tax Refund of $1 Million or More.
Form 8308	Report of a Sale or Exchange of Certain Partnership Interests.
* Form 8329	Lender's Information Return for Mortgage Credit Certificates (MCCs).
Form 8404	Interest Charge on DISC-Related Deferred Tax Liability.
Form 8453-CORP	E-file Declaration for Corporations.
Form 8453-PE	U.S. Partnership Declaration for an IRS e-file Return.
Form 851	Affiliations Schedule.
* Form 8586	Low-Income Housing Credit.
* Form 8594	Asset Acquisition Statement Under Section 1060.
* Form 8609	Low-Income Housing Credit Allocation and Certification.
* Form 8609-A	Annual Statement for Low-Income Housing Credit.
* Form 8611	Recapture of Low-Income Housing Credit.
* Form 8621	Information Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
* Form 8621-A	Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company.
* Form 8655	Reporting Agent Authorization.
* Form 8697	Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.
* Form 8703	Annual Certification of a Residential Rental Project.
Form 8716	Election To Have a Tax Year Other Than a Required Tax Year.
Form 8752	Required Payment or Refund Under Section 7519.
Form 8804	Annual Return for Partnership Withholding Tax (Section 1446).
Form 8804 (SCH A)	Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships.
( printed page 35369)
Form 8804-C	Certificate of Partner-Level Items to Reduce Section 1446 Withholding.
Form 8804-W	Installment Payments of Section 1446 Tax for Partnerships.
Form 8805	Foreign Partner's Information Statement of Section 1446 Withholding tax.
Form 8806	Information Return for Acquisition of Control or Substantial Change in Capital Structure.
Form 8810	Corporate Passive Activity Loss and Credit Limitations.
Form 8813 *	Partnership Withholding Tax Payment Voucher (Section 1446).
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 (c)).
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-CORP	E-file Authorization for Corporations.
Form 8879-PE	IRS e-file Signature Authorization for Form 1065.
* 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 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 8911 Schedule A	Alternative Fuel Vehicle Refueling Property.
* 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.
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 8933 Sch A	Disposal or Enhanced Oil Recovery Owner Certification.
* Form 8933 Sch B	Disposal Operator Certification.
* Form 8933 Sch C	Enhanced Oil Recovery Operator Certification.
* Form 8933 Sch D	Recapture Certification.
* Form 8933 Sch E	Election Certification.
* Form 8933 Sch F	Utilization Certification.
* Form 8936	Clean Vehicle Credit.
* Form 8936 Sch A	Clean Vehicle Credit Amount.
Form 8936-A	Qualified Commercial Clean Vehicle Credit.
Form 8936-A Sch 1	Schedule for Qualified Commercial Clean Vehicle.
* 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.
( printed page 35370)
* Form 8949	Sales and Other Dispositions of Capital Assets.
* Form 8966	FATCA Report.
* Form 8966-C	Cover Sheet for Form 8966 Paper Submissions.
* Form 8975	Country-by-Country Report.
* Form 8975 Sch A	Tax Jurisdiction and Constituent Entity Information.
Form 8978	Partner's Additional Reporting Year Tax.
Form 8978 Sch-A	Partners 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	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 15620	Section 83(b) Election.
Form 926	Return by a U.S. Transferor of Property to a Foreign Corporation.
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.
Forms marked with an asterisk () are also filed by other taxpayers ( e.g.,* individuals, tax-exempt organizations).

Appendix-B—Guidance Documents
Title/document	Description
Announcement 2000-19	Tip Reporting Alternative Commitment (TRAC) for most industries.
Announcement 2000-20	Tip Rate Determination Agreement (TRDA) for Most Industries.
Announcement 2000-22 and 2000-23	Tip Reporting Alternative Commitment (TRAC) and Agreement and Tip Rate Determination (TRDA) for Use in the Food and Beverage Industry.
CO-62-89 (Final)	Final Regulations under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards.
LR-100-78	Creditability of Foreign Taxes.
Notice 2000-28	Coal Exports.
Notice 2001-1	Employer-Designed Tip Reporting Program for the Food and Beverage Industry (EmTRAC).
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).
Notice 2005-32	Notification Requirement for Transfer of Partnership Interest in Electing Investment Partnership (EIP).
Notice 2005-4	Fuel Tax Guidance, as modified.
Notice 2006-24	Qualifying Advanced Coal Project Program.
Notice 2006-25 (superseded by Notice 2007-53)	Qualifying Gasification Project Program.
Notice 2006-46	Announcement of Rules to be included in Final Regulations under Section 897(d) and (e) of the Internal Revenue Code.
Notice 2006-47	Elections Created or Effected by the American Jobs Creation Act of 2004.
Notice 2006-52 and Notice 2008-40	Deduction for Energy Efficient Commercial Buildings.
Notice 2006-9 and Notice 2008-33	Credit for New Qualified Alternative Motor Vehicles (Qualified Fuel Cell Motor Vehicles)
Notice 2006-97	Taxation and Reporting of REIT Excess Inclusion Income by REITs, RICs, and Other Pass-Through Entities.
Notice 2009-41	Credit for Residential Energy Efficient Property.
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.
Notice 2009-58	Manufacturers' Certification of Specified Plug-in Electric Vehicles.
Notice 2009-83	Credit for Carbon Dioxide Sequestration Under Section 45Q.
Notice 2010-46	Prevention of Over-Withholding of U.S. Tax Avoidance with Respect to Certain Substitute Dividend Payments.
Notice 2010-54	Production Tax Credit for Refined Coal.
( printed page 35371)
Notice 2013-12	Qualifying Advanced Energy Project Credit.
Notice 2014-42	Branded Prescription Drug Fee; procedural and Administrative Guidance.
Notice 2015-4	Performance & Quality for Small Wind Energy Property.
Notice 2020-69	S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership) and Guidance Regarding the Treatment of Qualified Improvement Property under the Alternative Depreciation System for Purposes of the QBAI Rules for FDII and GILTI.
Notice 2024-60	Required Procedures to Claim a Section 45Q Credit for Utilization of Carbon Oxide.
Rev Proc 2002-32 (as Modified by Rev Proc 2006-21)	Waiver of 60-month Bar on Reconsolidation after Disaffiliation.
Rev. Proc. 2000-37	Reverse Like-kind Exchanges (as modified by Rev Proc. 2004-51).
Rev. Proc. 2001-21	Debt Roll-Ups.
Rev. Proc. 2001-24	Advanced Insurance Commissions.
Rev. Proc. 2001-56	Demonstration Automobile Use.
Rev. Proc. 2002-67	Settlement of Section 351 Contingent Liability Tax Shelter Cases.
Rev. Proc. 2003-33	Section 9100 Relief for 338 Elections.
Rev. Proc. 2003-36	Industry Issue Resolution Program.
Rev. Proc. 2003-37	Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method of Interest Expense Apportionment.
Rev. Proc. 2003-39	Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs.
Rev. Proc. 2003-84	Optional Election to Make Monthly Sec. 706 Allocations.
Rev. Proc. 2004-19	Probable or Prospective Reserves Safe Harbor.
Rev. Proc. 2004-29	Statistical Sampling in Sec. 274 Context.
Rev. Proc. 2007-35	Statistical Sampling for Purposes of Section 199.
Rev. Proc. 2010-13	Disclosure of Activities Grouped under Section 469.
Rev. Proc. 2016-29	Changes in Methods of Accounting.
Rev. Proc. 97-27	Changes in Methods of Accounting.
Rev. Proc. 97-33	Electronic Federal Tax Payment System (EFTPS).
Rev. Proc. 99-32	Conforming Adjustments Subsequent to Section 482 Allocations.
Rev. Proc. 2001-37	Extraterritorial Income Exclusion Elections.
Rev. Proc. 2002-39	Changes in Periods of Accounting.
Rev. Proc. 2006-16	Renewal Community Depreciation Provisions.
Rev. Proc. 2007-32	Tip Rate Determination Agreement (Gaming Industry); Gaming Industry Tip Compliance Agreement Program.
Rev. Proc. 2007-48	Rotable Spare Parts Safe Harbor Method.
Rev. Proc. 2008-38	Qualified Additional Benefits Correction Program.
Rev. Proc. 2008-39	Modified Endowment Contract Correction Program Extension.
Rev. Proc. 2008-40	Life Insurance Contract Correction Program.
Rev. Proc. 2008-41	Variable Contract Correction Program.
Rev. Proc. 2008-42	Section 7702(f)(8) or Section 101(f)(3)(H) Automatic Waiver Program.
Rev. Proc. 2009-16	Section 168(k)(4) Election Procedures and.
Rev. Proc. 2009-33	Section 168(k)(4) Extension Property Elections.
Rev. Proc. 2009-37	Internal Revenue Code Section 108(i) Election.
Rev. Proc. 2011-34	Rules for Certain Rental Real Estate Activities.
Rev. Proc. 2013-30	Uniform Late S Corporation Election Rev. Proc.
Rev. Proc. 2016-30	Pre-Filing Agreements Program.
Rev. Proc. 2017-47	Safe Harbor for Inadvertent Normalization Violations.
Rev. Proc. 2025-1 and Rev Proc. 2023-26	Rulings and determination letters.
Rev. Proc. 98-46 (modifies Rev. Proc.97-43)	Procedures for Electing Out of Exemptions Under Section 1.475(c)-1.
Rev. Proc. 99-17	Mark to Market Election for Commodities Dealers and Securities and Commodities Traders.
Rev. Proc. s 98-46 and 97-44	LIFO Conformity Requirement.
Rev. Rul. 97-39	Mark-to-Market Accounting Method for Dealers in Securities.
TD 9329	Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction.
TD 10004	Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions.
TD 10009	Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50.
TD 10010	Advanced Manufacturing Production Credit.
TD 10012	Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships.
TD 10015	Definition of Energy Property and Rules Applicable to the Energy Credit.
TD 10016	Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit.
TD 10022	Classification of Digital Content Transactions and Cloud Transactions.
TD 10023	Credit for Production of Clean Hydrogen and Energy Credit.
TD 10024	Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit.
TD 10025	Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program.
TD 10026	Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses.
TD 7533	DISC Rules on Procedure and Administration; Rules on Export Trade Corporations.
TD 7896	Income from Trade Shows.
TD 7959	Related Group Election with Respect to Qualified Investments in Foreign Base Company Shipping Operations.
TD 8178	Passive Foreign Investment Companies.
TD 8223, TD 8432, and TD 8657	Effectively connected income and the branch profits tax.
TD 8316	Cooperative Housing Corporations.
TD 8337	Allocation and Apportionment of Deduction for State Income Taxes (INTL-112-88).
TD 8352	Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986.
TD 8353	Information with Respect to Certain Foreign-Owned Corporations—IRC Section 6038A.
TD 8366	Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters.
TD 8396	Conclusive Presumption of Worthlessness of Debts Held by Banks (FI-34-91).
TD 8410 and TD 8228	Allocation and Apportionment of Interest Expense and Certain Other Expenses (INTL-952-86).
TD 8416	Final Minimum Tax-Tax Benefit Rule.
TD 8426	Certain Returned Magazines, Paperbacks or Records (IA-195-78).
TD 8431	Allocation of Allocable Investment Expense; Original Issue Discount Reporting Requirements.
TD 8434	Treatment of Dual Consolidated Losses.
TD 8437	Limitations on Percentage Depletion in the Case of Oil and Gas Wells.
( printed page 35372)
TD 8444	Applicable Conventions Under the Accelerated Cost.
TD 8449	Election, Revocation, Termination, and Tax Effect of Subchapter S Status.
TD 8454	Adjusted Current Earnings (IA-14-91).
TD 8456	Capitalization of Certain Policy Acquisition Expenses (FI-3-91).
TD 8459	Settlement Funds.
TD 8513	Bad Debt Reserves of Banks.
TD 8521	Rules to Carry Out the Purposes of Section 42 and for Correcting (PS-50-92).
TD 8529	Limitations on net operating loss carryforwards and certain built-in losses following ownership change.
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 (CO-88-90).
TD 8531	Final Regulations Under Section 382.
TD 8554	Clear Reflection of Income in the Case of Hedging Transactions (FI-54-93).
TD 8556	Computation and Characterization of Income and Earnings and Profits Under the Dollar Approximate Separate Transactions Method of Accounting (DASTM).
TD 8560	Consolidated Returns—Stock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless (CO-30-92).
TD 8578	Election Out of Subchapter K for Producers of Natural Gas.
TD 8586	Treatment of Gain from Disposition of Certain Natural Resource Recapture Property.
TD 8594	Losses on Small Business Stock (CO-46-94).
TD 8597	Consolidated and Controlled Groups—Intercompany Transactions and Related Rules.
TD 8600	Definition of an S Corporation.
TD 8611	Conduit Arrangements Regulations (INTL-64-93).
TD 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).
TD 8641	Treatment of Acquisition of Certain Financial Institutions: Certain Tax Consequences of Federal Financial Assistance to Financial Institutions.
TD 8643	Distributions of Stock and Stock Rights.
TD 8645	Rules for Certain Rental Real Estate Activities.
TD 8660	Consolidated Groups—Intercompany Transactions and Related Rules.
TD 8669	Changes in Accounting Periods (REG-106917-99).
TD 8684	Treatment of Gain from the Disposition of Interest in Certain Natural Resource Recapture Property by S Corporations and Their Shareholders.
TD 8687	Source of Income from Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction (INTL-0003-95).
TD 8696	Definitions Under Subchapter S of the Internal Revenue Code (PS-268-82).
TD 8700	26 U.S. Code § 475—Mark to market accounting method for dealers in securities.
TD 8701	Treatment of Shareholders of Certain Passive Investment Companies.
TD 8742	Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections.
TD 8746	Amortizable Bond Premium.
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.
TD 8787	Basis Reduction Due to Discharge of Indebtedness.
TD 8823	Consolidated Returns—Limitation on the Use of Certain Losses and Deductions.
TD 8824	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 (CO-25-96).
TD 8825	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 (CO-26-96).
TD 8847	Adjustments Following Sales of Partnership Interests.
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.
TD 8853	Recharacterizing Financing Arrangements Involving Fast-Pay Stock.
TD 8859	Procedures for Monitoring Compliance with Low-Income Housing Credit Requirements (PS-78-91).
TD 8862, 9446, 9273 and 9760	Treatment of transfers of stock or securities to foreign corporations.
TD 8864	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.
TD 8865	Amortization of Intangible Property.
TD 8869	Subchapter S Subsidiaries (REG-251698-96).
TD 8870	General Rules for Making and Maintaining Qualified Electing Fund Elections (REG-115795-97).
TD 8881	General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign (formerly Intl-62-90, Intl-32-93, Intl-52-86, and Intl-52-94).
TD 8901	Qualified lessee construction allowances for short-term leases (REG-106010-98).
TD 8940	Purchase Price Allocations in Deemed Actual Asset Acquisitions.
TD 8941	Manner of making election to terminate tax-exempt bond financing.
TD 8985	Hedging Transactions.
TD 9004	Treatment of taxable income of a residual interest holder in excess of daily accruals.
TD 9047	Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs).
TD 9048 and TD 9254	Guidance under Section 1502; Suspension of Losses on Certain Stock Disposition (REG-131478-02).
TD 9057, TD 9154 and TD 9187	Extensions of Time to Elect Method for Determining Allowable Loss.
TD 9065	REG-124069-02, Section 6038—Returns Required with Respect to Controlled Foreign Partnerships; REG-118966-97, Information Reporting with Respect to Certain Foreign Partnership.
TD 9107	Guidance Regarding Deduction and Capitalization of Expenditures.
TD 9157	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.
TD 9168	Optional 10-Year Write-off of Certain Tax Preferences (REG-124405-03).
TD 9171	New Markets Tax Credit.
TD 9207	Assumption of Partner Liabilities.
TD 9210	LIFO Recapture Under Section 1363(d).
TD 9212	Final, Source of Compensation for Labor or Personal Services.
TD 9257 and TD 9377	Application of Section 338 to Insurance Companies (REG-146384-05).
TD 9273	Stock Transfer Rules: Carryover of Earnings and Taxes (REG-116050-99).
TD 9285	Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5).
( printed page 35373)
TD 9289	Treatment of Disregarded Entities Under Section 752.
TD 9304	Guidance Necessary to Facilitate Business Electronic Filing Under Section 1561.
TD 9305	Source of Income from Certain Space and Ocean Activities; Source of Communications Income.
TD 9315	Section 1503(d) Closing Agreement Requests.
TD 9315	Dual Consolidated Loss Regulations.
TD 9328	Safe Harbor for Valuation Under Section 475.
TD 9353	Rollover of Gain from Qualified Small Business Stock to Another Qualified Small Business Stock.
TD 9360	Guidance on Passive Foreign Company (PFIC) Purging Elections (REG-133446-03).
TD 9420	Carryover Allocations and Other Rules Relating to the Low-Income Housing Credit (PS-19-92).
TD 9422	S Corporation Guidance under AJCA of 2004 (REG-143326-05).
TD 9424	Loss on Subsidiary Stock (REG-157711-02).
TD 9451	Guidance Necessary to Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules.
TD 9452	Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations.
TD 9456	Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense.
TD 9463	Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit. (REG-127770-07).
TD 9465	Determination of Interest Expense Deduction of Foreign Corporations (REG-120509-06).
TD 9469	Section 108 Reduction of Tax Attributes for S Corporations (REG-102822-08).
TD 9490	Extended Carryback of Losses to or from a Consolidated Group.
TD 9502	Exclusions From Gross Income of Foreign Corporations.
TD 9504, TD 9616, TD9713, and TD 9750	Basis Reporting by Securities Brokers and Basis Determination for Stock.
TD 9512	Nuclear Decommissioning Funds.
TD 9547	Election to Expense Certain Refineries.
TD 9568	Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC Section 482.
TD 9595	Consolidated Overall Foreign Losses, Separate Limitation Losses, and Overall Domestic Losses (REG-141399-07).
TD 9614)	Transfers by Domestic Corporations That Are Subject to Section 367(a)(5).
TD 9615	Distributions by Domestic Corporations That Are Subject to Section 1248(f).
TD 9617	Updating of Employer Identification Numbers (REG-135491-10).
TD 9619	Regulations Enabling Elections for Certain Transaction Under Section 336(e) (REG-143544-04).
TD 9622 and TD 9623	Application of Section 108(i) to Partnerships and S Corporations (REG-144762-09).
TD 9633	Limitations on Duplication of Net Built-in Losses.
TD 9684 and TD 9823	Branded Prescription Drugs (REG-123286-14).
TD 9715; Rev. Proc. 2015-26	Agent for Consolidated Group (Formerly TD 9002; Rev Proc 2002-43).
TD 9759	Limitations on the Importation of Net Built-In Losses.
TD 9764	Failure to Maintain List of Advisees with Respect to Reportable Transactions (REG-160873-04).
TD 9796	Treatment of Certain Domestic Entities Disregarded as Separate from Their Owners as Corporations for Purposes of Section 6038A.
TD 9866	Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits.
TD 9988	Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships.
TD 9989	Elective Payment of Advanced Manufacturing Investment Credit.
TD 9993	Transfer of Certain Credits.
TD 9995	Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern.
TD 9998	Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements.
TD 9999	Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations.

Approved: July 22, 2025.

LaNita Van Dyke,

Tax Analyst.

[FR Doc. 2025-14050 Filed 7-24-25; 8:45 am]

BILLING CODE 4830-01-P

Legal Citation

Federal Register Citation

Use this for formal legal and research references to the published document.

90 FR 35366

Web Citation

Suggested Web Citation

Use this when citing the archival web version of the document.

“Agency Information Collection Activities; Comment Request on U.S. Business Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance,” thefederalregister.org (July 25, 2025), https://thefederalregister.org/documents/2025-14050/agency-information-collection-activities-comment-request-on-u-s-business-income-tax-returns-and-related-forms-schedules-.