1545-0047 Supporting Statement

Supporting Statement

Internal Revenue Service (IRS)

U.S. Tax-Exempt Income Tax Returns

OMB Control Number 1545-0047

1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION

Internal Revenue Code (IRC) section 6033 generally requires organizations exempt from federal income tax under IRC section 501(a) to file an annual return. Revenue Procedure 95-48, IRC section 6033 and its associated Treasury Regulations provide exceptions to the annual return filing.

These forms are used by tax-exempt organizations to specify their items of gross income, receipts and disbursements, and other information for the purpose of carrying out the internal revenue laws. In general, all information an organization reports on or with its return will be available to the public for inspection as required by IRC section 6104. The data received is used to prevent organizations from abusing their tax-exempt status and to provide the public with financial information about nonprofit organizations.

OMB clearance for the burden estimate will be requested before the relevant tax filing season but after the IRS has had the opportunity to update its models with prior year data and to make necessary revisions to draft forms (including providing drafts to public for comment) and is sought on an annual basis instead of on the regular 3-year Paperwork Reduction Act (PRA) cycle. Doing so ensures that new and updated forms can be made available for use on a timelier basis.

This information collection request (ICR) covers the actual reporting, recordkeeping, and third-party disclosure burden associated with the forms and their associated schedules listed in Appendix A, and the regulations and agency guidance documents listed in Appendix B.

2. USE OF DATA

These forms are used by tax-exempt entities to report their income tax liability. The data on these forms and their schedules will be used in determining that the items claimed are properly allowable and for general statistical use.

3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN

Electronic filing is currently available for forms and schedules used by tax-exempt entities.

4. EFFORTS TO IDENTIFY DUPLICATION

The information obtained through this collection is unique and is not already available for use or adaptation from another source.

5. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES

The collection of information requirement will not have a significant economic impact on a substantial number of small entities. Small tax-exempt entities with annual gross receipts of $50,000 or less may file the Form 990-N (“e-Postcard”), which requires minimal reporting of information. Medium-sized tax-exempt entities with gross receipts less than $200,000 and total assets less than $500,000 may file the simplified Form 990-EZ.

6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES

Consequences of less frequent information collection on federal programs or policy activities could consist of the inability to fulfill tax administration responsibilities by the IRS, inaccurate and untimely filing of tax returns, and an increase in tax violations.

7. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)

There are no special circumstances requiring data collection to be inconsistent with guidelines in 5 CFR 1320.5(d)(2).

8. CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS

In response to the Federal Register notice dated July 25, 2025 (90 FR 35373), IRS received public comments from several parties. The full comments will be included within submission to the Office of Management and Budget (OMB). The summary of the comments and the IRS responses are below:

The Kresge Foundation Comments dated August 26, 2025
OMB Control Number 1545-0047: U.S. Tax Exempt Organization Returns and Related Forms

Summary of comments

Response

The Foundation finds certain foreign filings are redundant and provide little or no substantive additional information to the U.S. Treasury. These filings are submitted as attachments to the Form 990-T, Exempt Organization Business Income Tax Return; specifically Forms 926, 8865, and 5471. The administrative cost of creating the information that does not assist in ensuring income tax is properly reported and / or redundant information is significant. We do not believe these forms are necessary for the proper performance of the functions of the agency, and they do not provide practical utility. We believe these filing obligations arose as a result of a lack of an exception to the filing requirements for tax-exempt organizations. We also believe these forms, with respect to investments in foreign corporations and partnerships, are not of use to the IRS but are currently collected due to a perceived mandate to collect such information. Regulatory changes could be made in order to streamline reporting for tax-exempt organizations.

Requirements to file Forms 926, 8865, and 5471 apply to taxpayers based upon objective standards set forth in law and guidance and are not contingent upon the taxable or exempt status of the taxpayer. Accordingly, the IRS requires exempt organizations to file these forms similarly to any other taxpayers based upon existing law and guidance.

The Michigan Association of CPAs (MICPA) comments dated September 16, 2025

OMB Control Number 1545-0047: U.S. Tax Exempt Organization Returns and Related Forms

Summary comments

Response

These forms, originally designed for for-profit entities with substantial international operations, are cumbersome and unnecessary; often posing the same questions that are already included in other documents. This results in significant costs to taxpayers and an administrative burden on the IRS. The MICPA urges the IRS to adopt a more streamlined process, one that removes unnecessary reporting requirements for tax-exempt organizations. We also encourage creating simpler forms to provide a less strenuous reporting process.

Requirements to file Forms 926, 8865, and 5471 apply to taxpayers based upon objective standards set forth in law and guidance and are not contingent upon the taxable or exempt status of the taxpayer. Accordingly, the IRS requires exempt organizations to file these forms similarly to any other taxpayers based upon existing law and guidance.

The National Association of Charitable Gift Planners (CGP) dated September 17, 2025

OMB Control Number 1545-0047: U.S. Tax Exempt Organization Returns and Related Forms

Summary comments	Response
Form 990, Part VIII – Statement of Revenue, Line 1(a) - (h), “Contributions, Gifts, Grants, and Other Similar Amounts,” requires the filing organization to categorize and report multiple sources of revenue. Charitable gift planning professionals have observed, however, that one key revenue category is missing, “testamentary contributions” received because of the death of an individual(s). Testamentary contributions represent a critically important source of revenue to charitable organizations in the United States, and for this reason, CGP recommends the addition of this category of revenue to Part VIII of Form 990. At the federal level, adding a new line 1(h) would enable better IRS oversight of the billions of dollars donated via testamentary contributions each year to ensure taxpayers are not using testamentary giving to improperly evade taxation or benefit related entities disguised as charities.	The IRS administers the tax law in effect and solicits information on forms to administer the tax laws. The proposed change does not relate to any tax law requirements and would not result in the collection of any information the IRS needs in order to administer the tax laws. The tax law and tax administration’s needs therefore do not support imposing the burden that would result from requiring the referenced reporting.
Smaller charities utilize Form 990-EZ, and in order to prevent any additional burden on these organizations, CGP is not recommending any changes to this form. Therefore, we estimate the costs of providing information for the new testamentary contribution line would be nominal for covered organizations and far outweighed by the benefits of the enhanced data.	Noted. Please see above.

Aspen Institute comments dated September 23, 2025

OMB Control Number 1545-0047: U.S. Tax Exempt Organization Returns and Related Forms

Summary comments	Response
1.Recommendation: Address Billions of Dollars in Missing Grants Data from Forms 990-PF and 990 Files Posted by the IRS.	TEGE is aware of and greatly appreciates Aspen Institute’s concerns regarding improvements to public accessibility to exempt organization data disclosable under section 6104. IRS is currently working to address concerns expressed by stakeholders regarding improving the availability and utility of the Form 990 data on irs.gov. For more information, see https://www.irs.gov/charities-non-profits/teos-improvements for more information on this effort. For purposes of the OMB’s implementation of the Paperwork Reduction Act, Aspen Institute’s comments regarding release and format of Form 990-series return data are not germane to minimizing taxpayer burden while collecting information the IRS needs to administer the Code provisions, as required by the Paperwork Reduction Act of 1995. Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. See 86 Fed. Reg. 54508 (Oct. 1, 2021). These comments relate to third parties (e.g., researchers) utilizing the publicly available data for purposes unrelated to tax filing and/or tax law compliance responsibilities.
2. Recommendation: Further Improve 990 Data Access, Usability and Efficiency	Comments 2 and 3. As mentioned above, the specific comments relate to third parties (e.g., researchers) utilizing the publicly available data for purposes unrelated to tax filing and/or tax law compliance responsibilities. However, since the last comment period the IRS has released several dataset guides intended to help all dataset users at https://www.irs.gov/charities-non-profits/tax-exempt-organization-search-teos-dataset-guides.
2a. Clearly organize and label 990 XML data releases to improve access and efficiency while reducing taxpayer burden.
2b. In addition to including a listing of the filings for each release, links to the schema used for that filing should be provided.
2c. Ensure that schemas are complete and release historical versions.
2d. Make the new TEOS assets easier to find.
2e. Provide an index to the URLs of 990 PDFs accessible via Tax Exempt Organization Search (TEOS).
2f. Appoint a 990 technical liaison within the IRS.
3. Recommendation: Maintain a Regular 990 Release Schedule and Address Unavailable Files for 990s PDF Bulk Download
4. Recommendation: Improve the Reporting of Government Revenue through Modifications to Part VIII of the Form 990 and Include EINs of Grants on Form 990-PF.	Comment 4 a) The current Form 990 and corresponding instructions provide for accurate reporting of government services revenues as necessary for tax administration and consistent with Internal Revenue Code (IRC) requirements. For tax administration purposes, the IRS must distinguish between an organization's receipt of "gifts, grants, and contributions" on one hand (reported on Part VIII, line 1 of Form 990) and "gross receipts from ... performance of services" (program services revenue) (reported on Part VIII, line 2 of Form 990) and also "support ... from a governmental unit." See IRC 509(a)(2), 170(b)(1)(A)(vi). Treasury regulations provide guidance regarding how to distinguish grants from gross receipts and how to identify revenue that constitutes "support from a governmental unit” and provide examples. See Treas. Reg. 1.509(a)-3(f), (g); 1.170A-9(f)(8). Published legal guidance further confirms that Medicaid and Medicare payments are treated as gross receipts for the performance of services and reported on line 2. See Rev. Proc. 83-153, 1983-2 C.B. 48. The form and instructions provide for accurate reporting consistent with these tax law authorities, including explicit reference in the instruction to reporting Medicaid and Medicare payments as program services revenue on line 2 of Part VIII of Form 990. The tax law and tax administration needs therefore do not support imposing the burden that would result from requiring more specific or different reporting of these government revenues beyond the categories currently in place on the Form 990. In addition, hospitals required to file Schedule H (Form 990), Hospitals, report revenues from Medicaid (Part I, line 7b) and Medicare (Part III, Section B). b) Current instructions for Part VIII lines 1e and 2 accurately describe the distinction between contributions (including grants) from governments and payments for services from governments and include relevant examples taken directly from Treasury Regulations 1.509(a)-3(g). The instructions do not provide interpretive examples that go beyond published legal guidance. Furthermore, applicable regulations confirm that the label on an agreement is not determinative whether a government payment is a contribution (grant) or a gross receipt from the performance of services related to an exempt purpose (program services revenues). See Treas. Reg. 1.509(a)-3(g)(1) (“The fact that the agreement, pursuant to which payment is made, is designated a ‘contract’ or a ‘grant’ is not controlling for purposes of classifying the payment under section 509(a)(2)”). c) The IRS will consider this recommendation after duly weighing the various interests of all parties affected, including additional burden such a change would place on an organization against the potential tax administration benefit the additional information may provide.
4a. Create a dedicated line for government reimbursements (e.g., Medicare/Medicaid and Contracts) in Part VIII, line 2a.
4b. Clarify the distinction between grants and contracts that benefit the public versus those payments that serve the needs of a governmental unit.
4c. Improve the Reporting of Grants Information by Adding EINs of Grantees to 990-PFs.
5. Recommendation: Continue the Valuable Work of Statistics of Income (SOI) Division with Respect to Tax-Exempt Organization Data Files, Including Publishing Revenue Transaction Files for 990-PFs 2017 -2019	For issues regarding the release of tax information by Statistics of Income, please refer to https://www.irs.gov/statistics/soi-tax-stats-upcoming-data-releases.
5a. Regularly publish revenue transaction files (RTFs) and provide missing RTFs of Form 990-PF returns processed in 2017, 2018, and 2019.

9. EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS

The IRS will not provide any payment or gift to respondents.

10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES

Generally, tax returns and tax return information are confidential as required by 26 U.S.C. 6103. However, certain information provided by tax-exempt entities are open to public inspection as required by 26 U.S.C. 6104.

11. JUSTIFICATION OF SENSITIVE QUESTIONS

Privacy impact assessments (PIA) have been conducted for information collected under this request as part of the “Business Master File (BMF),” and Privacy Act System of Records notices (SORN) have been issued for the following systems: Treasury/IRS 22.062-Electronic Filing Records; Treasury/IRS 24.030-Customer Account Data Engine (CADE) Individual Master File; Treasury/IRS 24.046-CADE Business Master File; Treasury/IRS 34.037-IRS Audit Trail and Security Records System; Treasury/IRS 42.001-Examination Administrative File; Treasury/IRS 42.021-Compliance Programs and Project Files; Treasury/IRS 50.001-Employee Plans/Exempt Organizations Correspondence Control Records; Treasury/IRS 50.003-Employee Plans/Exempt Organizations, Reports of Significant Matters in Technical; Treasury/IRS 50.222-Tax Exempt/Government Entities (TE/GE) Case Records Management. The Department of Treasury PIAs can be found at https://www.irs.gov/privacy-disclosure/privacy-impact-assessments-pia.

Title 26 U.S.C. 6109 requires inclusion of identifying numbers in returns, statements, or other documents for securing proper identification of persons required to make such returns, statements, or documents and is the authority for social security numbers (SSNs) in IRS systems. 

12. ESTIMATED BURDEN OF INFORMATION COLLECTION &

13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS

PRA Approval of Forms Used by Tax-Exempt Taxpayers

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

This collection includes the forms, related schedules, attachments, and published guidance used by tax-exempt organizations to comply with their information and tax return reporting requirements.

RAAS Taxpayer Burden Model for Tax-Exempt Organizations

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.

The IRS uses the RAAS Taxpayer Burden Model for Tax-Exempt Organizations (Tax-Exempt Burden Model) to estimate the burden experienced by tax-exempt organizations when complying with Federal tax laws. The model is based on a survey of Tax Year 2017 and 2018 tax-exempt organization filers that was fielded in 2019 and 2020. The model is updated annually to account for technical, legislative, and agency adjustments.

The RAAS methodology for estimating burden focuses on the characteristics of activities undertaken by tax-exempt entities in meeting their reporting obligations. It is based on the primary drivers associated with observed tax-exempt entity tax reporting burden. These include tax preparation method, type of form filed, number of attached schedules, and total revenue. Developments in tax law and changes in the tax forms and instructions are incorporated into the model as appropriate.

Taxpayer Burden Estimates

Summary results for Fiscal Year 2026 using the Tax-Exempt Burden Model estimation methodology are presented below. The data shown are the best forward-looking estimates available for tax-exempt organization information and tax returns filed for Tax Year 2025. The burden estimates are based on statutory requirements as of November 20, 2025.

Table 1
Burden Estimates for U.S. Tax-Exempt Organization Returns and Related Forms, Schedules, Attachments, and Published Guidance
Fiscal Year 2026
	Fiscal Year 2025	Program Change Due to Technical Adjustment	Program Change Due to Legislative Adjustment	Program Change Due to Agency Adjustment	Fiscal Year 2026
Number of Respondents	1,711,300	18,500	0	0	1,729,800
Time (Hours)	73,440,000	2,030,000	0	0	75,470,000
Monetized Time	$3,887,000,000	$203,800,000	$0	$0	$4,090,800,000
Out-of-Pocket Costs	$1,963,400,000	$100,100,000	$0	$0	$2,063,500,000
Total Monetized Burden*	$5,850,400,000	$303,900,000	$0	$0	$6,154,300,000
Source: IRS:RAAS:KDA:BRDN (10-1-2025)
*Total Monetized Burden = Monetized Time + Out-of-Pocket Costs
Note: 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.

Tax return data are used to calculate a monetization rate for tax-exempt entities based on total assets and constructed total revenue. A lower bound is set at the federal minimum wage plus employment taxes. An upper bound is set using labor rates from the U.S. Bureau of Labor Statistics (BLS) Occupational and Employment Wage Statistics (OEWS) and the BLS Employer Costs for Employee Compensation from the National Compensation Survey. Specifically, we use the OEWS 90% percentile for accountants and auditors plus the ratio of total compensation to wages and salaries from private industry workers (management, professional, and related occupations) to account for fringe benefits. An additional adjustment accounts for administrative overhead.

The following additional breakouts of average burden are provided for transparency in understanding the average estimated burden experienced by taxpayers.

Table 2
Tax-Exempt Entity Estimated Average Burden by Form Type
Fiscal Year 2026
	Form 990	Form 990-EZ	Form 990-PF	Form 990-T	Form 990-N
Projected Number of Returns to be Filed with IRS	371,700	215,600	134,000	212,300	796,200
Average Time (Hours)	108	71	53	42	5
Average Out-of-Pocket Costs	$3,000	$700	$2,200	$2,300	$20
Average Total Monetized Burden	$10,200	$1,800	$4,500	$6,000	$100
Estimated Total Time (Hours)	40,230,000	15,260,000	7,070,000	8,930,000	3,980,000
Estimated Total Out-of-Pocket Costs	$1,123,000,000	$140,700,000	$292,300,000	$491,200,000	$16,300,000
Estimated Total Monetized Burden	$3,793,500,000	$388,700,000	$605,400,000	$1,284,100,000	$82,600,000
Source: IRS:RAAS:KDA:BRDN (10-1-2025)

Table 3
Estimated Average Burden for Forms 990/990-EZ/990-PF by Total Positive Income
Fiscal Year 2026
Total Positive Income	Average Time (Hours)	Average Out-of-Pocket Costs	Average Monetized Burden
1. < $10k	45	$370	$810
2. $10k to $50k	71	$650	$1,490
3. $50k to $100l	80	$710	$1,840
4. $100k to $1mil	91	$1,410	$3,980
5. > $1mil	108	$3,820	$13,070
Source: IRS:RAAS:KDA:BRDN (10-1-2025)

14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT

The federal government cost estimate for product development is based on a model that considers the following three cost factors for each information product: aggregate labor costs for development, including annualized startup expenses, operating and maintenance expenses, and distribution of the product that collects the information. These costs do not include any activities such as taxpayer assistance and enforcement.

The government computes cost using a multi-step process. First, the government creates a weighted factor for the level of effort to create each information collection product based on variables, such as complexity, number of pages, type of product, and frequency of revision. Second, the total costs associated with developing the product such as labor cost, and operating expenses associated with the downstream impact such as support functions, are added together to obtain the aggregated total cost. Then, the aggregated total cost and factor are multiplied together to obtain the aggregated cost per product. Lastly, the aggregated cost per product is added to the cost of shipping and printing each product to IRS offices, National Distribution Center, libraries, and other outlets. The result is the government cost estimate per product.

Product	Aggregate Cost per Product (factor applied)		Printing and Distribution		Government Cost Estimate per Product
Tax-Exempt Forms and Instructions	$8,189,627		$6,508		$8,196,135
Totals	$8,189,627		$6,508		$8,196,135
Table costs are based on 2024 actuals obtained from IRS Chief Financial Officer and Media and Publications
* New product costs will be included in the next collection update.

See the attached Government Cost document in the supplementary documents section for more information.

The government cost estimates for processing tax returns and performing related functions in the Submission Processing Campus(es) includes salaries and benefits only. Other costs such as real estate, programming, recruitment, equipment and supplies are not included.

Estimated Filers	Processing Cost - Paper Returns		Processing Cost - Electronic Returns		Government Cost Estimate
1,729,800	$96,523	+	$428,126	=	$524,648
Total					$524,648
Table costs estimates are based on FY2024 IRS Cost Estimate References.

The total government cost estimate for this collection is $8,720,783.

15. 
    

    REASONS FOR CHANGE IN BURDEN

The year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments.

Changes Due to Technical Adjustment: The majority of the year-over year change in burden is due to technical adjustments. The table provided below breaks down the major changes by technical adjustment type.

Updates to FY2025 estimates resulted in a 2.6% increase in total monetized burden. This includes an increase to the filer population but is primarily driven by a shift in the composition of the underlying tax return data and revised legislative estimates based on filing data.

The Fiscal Year 2026 population adjustments transition the underlying data file from Fiscal Year 2025 to Fiscal Year 2026 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year-over-year population differences. A forecasted increase in filers is expected to lead to an increase in time burden and out-of-pocket costs. Forecasted changes in macroeconomic factors are also expected to lead to increases in average monetized time, out-of-pocket costs, and total monetized burden. These changes in the filer population and macroeconomic factors are expected to increase total monetized burden by 2.5%. This includes a 0.5% increase in time burden and a 2.6% increase in out-of-pocket costs.

Altogether, these technical adjustments increased total monetized burden by 5.2%. This includes a 1.1% increase in the filer population, a 2.8% increase in time burden, and a 5.1% increase in out-of-pocket costs.

Table 4
Tax-Exempt Entity Program Change Due to Technical Adjustment
Fiscal Year 2026
	Change in Respondents	Change in Time (Hours)	Change in Monetized Time	Change in Out-of-Pocket Costs	Change in Total Monetized Burden*
Fiscal Year 2025 Updates**	2,900	1,650,000	$104,000,000	$47,800,000	$151,800,000
Update to Burden Survey Data and Model	0	0	$0	$0	$0
Projection to Fiscal Year 2026***	15,600	380,000	$99,800,000	$52,300,000	$152,100,000
Total Technical Adjustments	18,500	2,030,000	$203,800,000	$100,100,000	$303,900,000
Source: IRS:RAAS:KDA:BRDN (10-1-2025)
*Change in Total Monetized Burden = Change in Monetized Time + Change in Out-of-Pocket Costs
**lncludes updated population counts, macroeconomic adjustments, and updated tax return data
***lncludes updated population counts and macroeconomic adjustments

Changes Due to Legislative Adjustment: We assessed the provisions of P.L. 119-21 (One Big Beautiful Bill Act) that come into effect for FY2026 and estimate that while they will likely impact taxpayer burden, the effect is not expected to be significant for this taxpayer segment.

Changes Due to Agency Adjustment: There were no independent and significant year-over-year Agency changes impacting the burden calculations for this collection.

Table 5
Burden Estimates for U.S. Tax-Exempt Organization Returns and Related Forms, Schedules, Attachments, and Published Guidance
Fiscal Year 2026
	Requested	Program Change Due to Agency Adjustment	Program Change Due to Legislative Adjustment	Program Change Due to Technical Adjustment	Program Change Due to Potential Violation of the PRA	Previously Approved
Number of Respondents	1,729,800	0	0	18,500	0	1,711,300
Time (Hours)	75,470,000	0	0	2,030,000	0	73,440,000
Monetized Time	$4,090,800,000.00	$0.00	$0.00	203,800,000	$0.00	$3,887,000,000.00
Out-of-Pocket Costs	$2,063,500,000.00	$0.00	$0.00	100,100,000	$0.00	$1,963,400,000.00
Total Monetized Burden*	$6,154,300,000.00	$0.00	$0.00	303,900,000	$0.00	$5,850,400,000.00
Source: IRS:RAAS:KDA:BRDN(10-1-2025)
*Monetized Total Burden = Monetized Time + Annual Cost Burden

See the attached 1545-0047 Form Changes for a description of the various changes made to tax forms to comply with the 2025 Technical, Legislative, and Agency Adjustments.

16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION

The data on these forms and their schedules will be used in computing the tax liability and also for general statistical use.

17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE

The IRS believes that displaying the OMB expiration date is inappropriate, because it could cause confusion by leading taxpayers to believe that the forms and regulations expire as of the expiration date. Taxpayers are not likely to be aware that the IRS intends to request renewal of the OMB approval and obtain a new expiration date before the old one expires.

18. EXCEPTION TO THE CERTIFICATION STATEMENT

There are no exceptions to the certification statement for this collection.

Appendix A: Forms and Schedules

Form	Title
Form T (Timber)	Forest Activities Schedule
1023	Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
1023-EZ	Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
1024	Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code
1024-A	Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
1028	Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
1062	Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers
1062 Sch A	Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer
1116	Foreign Tax Credit
1116 Sch B	Foreign Tax Carryover Reconciliation Schedule
1116 Sch C	Foreign Tax Redeterminations
1120-POL	U.S. Income Tax Return for Certain Political Organizations
1127	Application for Extension of Time for Payment of Tax Due to Undue Hardship
1128	Application to Adopt, Change, or Retain a Tax Year
2220	Underpayment of Estimated Tax by Corporations
2848	Power of Attorney and Declaration of Representative
3115	Application for Change in Accounting Method
3468	Investment Credit
3800	General Business Credit
3800 Sch A	Transfer Election Statement
4136	Credit for Federal Tax Paid on Fuels
4136 Sch A	Business Activity Report for Credit for Federal Tax Paid on Fuels
4255	Recapture of Investment Credit
4562	Depreciation and Amortization
461	Limitation on Business Loss
4684	Casualties and Thefts
4720	Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
4797	Sale of Business Property
5227	Split Interest Trust Information Return
5471	Information Return of U.S. Persons With Respect to Certain Foreign Corporations
5471 Sch E	Income, War Profits, and Excess Profits Taxes Paid or Accrued
5471 Sch G-1	Cost Sharing Arrangement
5471 Sch H	Current Earnings and Profits
5471 Sch I-1	Information for Global Intangible Low-Taxed Income
5471 Sch J	Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation
5471 Sch M	Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
5471 Sch O	Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock
5471 Sch P	Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations
5471 Sch Q	CFC Income by CFC Income Groups
5471 Sch R	Distributions From a Foreign Corporation
5578	Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
5884	Work Opportunity Credit
5884-C	Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans
5884-D	Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters
6069	Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953
6198	At-Risk Limitations
6497	Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
6781	Gains and Losses From Section 1256 Contracts and Straddles
7004	Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
7203	S Corporation Shareholder Stock and Debt Basis Limitations
7204	Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes - Provisional Foreign Tax Credit Agreement
7205	Energy Efficient Commercial Buildings Deduction
7207	Advanced Manufacturing Production Credit
7210	Clean Hydrogen Production Credit
7211	Clean Electricity Production Credit
7213	Nuclear Power Production Credit
7217	Distributions From a Partnership of Property With Partner Basis Adjustments
7218	Clean Fuel Production Credit
7220	Prevailing Wage and Apprenticeship (PWA) Verification and Corrections
8038	Information Return for Tax-Exempt Private Activity Bond Issues
8038-B	Information Return for Build America Bonds and Recovery Zone
8038-CP	Return for Credit Payments to Issuers of Qualified Bonds
8038-CP Schedule A	Specified Tax Credit Bonds Interest Limit Computation
8038-G	Information Return for Tax-Exempt Governmental Bonds
8038-GC	Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales
8038-R	Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
8038-T	Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
8038-TC	Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
8050	Direct Deposit of Tax Exempt or Government Entity Tax Refund
8282	Donee Information Return
8283	Noncash Charitable Contributions
8283-V	Payment Voucher for Filing Fee Under Section 170(f)(13)
8328	Carryforward Election of Unused Private Activity Bond Volume Cap
8330	Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)
8453-TE	Tax Exempt Entity Declaration and Signature for Electronic Filing
8453-X	Political Organization Declaration for Electronic Filing of Notice of Section 527 Status
8621	Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
8621-A	Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company
8697	Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
8718	User Fee for Exempt Organization Determination Letter Request
8824	Like-Kind Exchanges
8825	Rental Real Estate Income and Expenses of a Partnership or an S Corporation
8825 Sch A	Rental Real Estate Other Deductions
8826	Disabled Access Credit
8827	Credit for Prior Year Minimum Tax—Corporations
8833	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
8835	Renewable Electricity Production Credit
8838	Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement
8838-P	Consent to Extend the Time to Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))
8844	Empowerment Zone Employment Credit
8846	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
8858	Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
8858 Sch M	Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities
8864	Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
8865	Return of U.S. Persons with Respect to Certain Foreign Partnerships
8865 Sch G	Statement of Application of the Gain Deferral Method under Section 721(c)
8865 Sch H	Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)
8865 Sch K-1	Partner's Share of Income Deductions Credits, etc.
8865 Sch K-2	Partners' Distributive Share Items—International
8865 Sch K-3	Partner's Share of Income, Deductions, Credits, etc.—International
8865 Sch O	Transfer of Property to a Foreign Partnership
8865 Sch P	Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership
8866	Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
8868	Application for Automatic Extension of Time To File an Exempt Organization Return
8870	Information Return for Transfers Associated With Certain Personal Benefit Contracts
8871	Political Organization Notice of Section 527 Status
8872	Political Organization Report of Contributions and Expenditures
8879-TE	IRS e-file Signature Authorization for a Tax-Exempt Entity
8882	Credit for Employer-Provided Childcare Facilities and Services
8886	Reportable Transaction Disclosure Statement
8886-T	Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
8896	Low Sulfur Diesel Fuel Production Credit
8899	Notice of Income From Donated Intellectual Property
8906	Distilled Spirits Credit
8908	Energy Efficient Home Credit
8911	Alternative Fuel Vehicle Refueling
8911 Sch A	Alternative Fuel Vehicle Refueling Property
8932	Credit for Employer Differential Wage Payments
8933	Carbon Oxide Sequestration Credit
8933 Sch A	Disposal or Enhanced Oil Recovery Owner Certification
8933 Sch B	Disposal Operator Certification
8933 Sch C	Enhanced Oil Recovery Operator Certification
8933 Sch D	Recapture Certification
8933 Sch E	Election Certification
8933 Sch F	Utilization Certification
8936	Clean Vehicle Credit
8936 Sch A	Clean Vehicle Credit Amount
8940	Request for Miscellaneous Determination
8941	Credit for Small Employer Health Insurance Premiums
8949	Sales and Other Dispositions of Capital Assets
8964-ELE	Section 987 Elections
8964-TRA	Section 987 Transition Information
8975	Country-by-Country Report
8976	Notice of Intent to Operate Under Section 501(c)(4)
8990	Limitation on Business Interest Expense Under Section 163(j)
8991	Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts
8992	U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)
8992 Sch A	Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI)
8995	Qualified Business Income Deduction Simplified Calculation
8995-A	Qualified Business Income Deduction
8995-A Schedule A	Specified Service Trades or Businesses
8995-A Schedule B	Aggregation of Business Operations
8995-A Schedule C	Loss Netting and Carryforward
8995-A Schedule D	Special Rules for Patrons of Agricultural or Horticultural Cooperatives
8997	Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments
926	Return by a U.S. Transferor of Property to a Foreign Corporation
970	Application to Use LIFO Inventory Method
990	Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
990 Schedule A	Public Charity Status and Public Support
990 Schedule B	Schedule of Contributors
990 Schedule C	Political Campaign and Lobbying Activities
990 Schedule D	Supplemental Financial Statements
990 Schedule E	Schools
990 Schedule F	Statement of Activities Outside the United States
990 Schedule G	Supplemental Information Regarding Fundraising or Gaming Activities
990 Schedule H	Hospitals
990 Schedule I	Grants and Other Assistance to Organizations, Governments, and Individuals in the United States
990 Schedule J	Compensation Information
990 Schedule K	Supplemental Information on Tax-Exempt Bonds
990 Schedule L	Transactions With Interested Persons
990 Schedule M	Noncash Contributions
990 Schedule N	Liquidation, Termination, Dissolution, or Significant Disposition of Assets
990 Schedule O	Supplemental Information to Form 990 or 990-EZ
990 Schedule R	Related Organizations and Unrelated Partnerships
990-EZ	Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
990-N	Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ
990-PF	Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
990-T	Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
990-T Schedule A	Unrelated Business Taxable Income From an Unrelated Trade or Business
990-W	Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations)

Appendix B: Regulations and Agency Guidance Documents

Treasury Regulations

1.147(f)-1

1.166-2

1.501(c)(9)-5(a)

1.501(c)(17)-3(c)

1.501(r)-3

1.501(r)-4

1.501(r)-6

1.503(c)-1

1.506-1

1.509(a)-3

1.509(a)-5(a)(3)

1.512(a)-4

1.512(a)-6

1.166-2

1.197-2

1.761-2

1.1388-1

1.6001-1

1.6012-2

1.6012-3

1.6033-2

1.6033-3

1.6043-3

31.6001-1

31.6001-2

31.6001-3

31.6001-5

31.6001-6

31.9001-2

Document	Title
Announcement 2004-38	Election of Alternative Deficit Reduction Contribution
Announcement 2004-43	Election of Alternative Deficit Reduction Contribution
Notice 2002-27	IRA Required Minimum Distribution Reporting
Notice 2004-59	Plan Amendments Following Election of Alternative Deficit Reduction Contribution
Notice 2005-41	Guidance Regarding Qualified Intellectual Property Contributions
Notice 2006-52	Deduction for Energy Efficient Commercial Buildings
Notice 2006-105	Extension of Election of Alternative Deficit Reduction Contribution
Notice 2006-107	Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities
Notice 2006-109	Interim Guidance Regarding Supporting Organizations and Donor Advised Funds
Notice 2007-70	Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D)
Notice 2008-40	Amplification of Notice 2006-52; Deduction for Energy Efficient Commercial Buildings
Notice 2008-113	Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with §409A(a) in Operation
Notice 2009-26	Build America Bonds and Direct Payment Subsidy Implementation
Notice 2009-31	Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA
Notice 2010-6	Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with §409A(a)
Notice 2010-80	Modification to the Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with §409A(a)
Notice 2011-43	Transitional Relief under Internal Revenue Code §6033(j) for Small Organizations
Notice 2012-48	Tribal Economic Development Bonds
Notice 2014-4	Interim Guidance Regarding Supporting Organizations
Notice 2015-83	Tribal Economic Development Bonds: Use of Volume Cap for Draw-down Loans
Notice 2017-9	De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties
Notice 2021-56	Standards that an LLC must Satisfy to be Exempt
Notice 2023-38	Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, and 48E
Notice 2024-9	Statutory Exceptions to Phaseout Reducing Elective Payment Amounts for Applicable Entities if Domestic Content Requirements are Not Satisfied.
Notice 2024-41	Expansion of Applicable Projects for Safe Harbor in Notice 2023-38 and New Elective Safe Harbor to Determine Cost Percentages for Adjusted Percentage Rule.
Notice 2025-8	First Updated Elective Safe Harbor modifying Notice 2024-41
Notice 97-45	Highly Compensated Employee Definition
Publication 1075	Tax Information Security Guidelines for Federal, State and Local Agencies
Publication 4839	Annual Form 990 Filing Requirements for Tax-Exempt Organizations (Forms 990, 990-EZ, 990-PF, 990-BL and 990-N (e-Postcard)
Revenue Procedure 80-27	Group exemption letters
Revenue Procedure 98-19	Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2)
Revenue Procedure 2004-15	Waivers of Minimum Funding Standards
Revenue Procedure 2008-62 and 2017-55	Substitute Mortality Tables for Single Employer Defined Benefit Plans
Revenue Procedure 2009-43	Revocation of Elections by Multiemployer Defined Benefit Pension Plans to Freeze Funded Status under section 204 of WRERA
Revenue Procedure 2010-52	Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan
Revenue Procedure 2014-11	Procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under section 6033(j)(1) of the Internal Revenue Code (“Code”) for failure to file required Annual Returns or notices for three consecutive years
Revenue Procedure 2014-40	Procedures for applying for and for issuing determination letters on the exempt status under §501(c)(3) of the Internal Revenue Code (Code) using Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
Revenue Procedure 2014-55	Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans
Revenue Procedure 2015-21	Rulings and determination letters
Revenue Procedure 2016-27	Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans under §432(e)(9)
Revenue Procedure 2017-43	Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans under §432(e)(9)
Revenue Procedure 2017-57	Procedures for Requesting Approval for a Change in Funding Method
Revenue Procedure 2018-4	Updating Procedures for Guidance on Matters Under IRS TE/GE Division
Revenue Procedure 2018-38	Returns by exempt organizations and returns by certain non-exempt organizations
Revenue Procedure 2021-37	Pre-Approved Pension Plans
Revenue Procedure 2021-48	Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
Revenue Procedure 2022-14	List of Automatic Changes
Revenue Procedure 2023-24	Changes in Accounting Periods and in Methods of Accounting
Revenue Procedure 2023-38	Domestic Content Bonus Credit Guidance under Sections 45, 45Y , 48 , and 48E
Revenue Procedure 2024-23	Changes in Accounting Periods and in Methods of Accounting.
Revenue Procedure 2024-37	Rules and Regulations
Revenue Procedure 2025-23	Changes in Accounting Periods and in Methods of Accounting
Revenue Procedure 2026-1	Rulings and Determination Letters
Revenue Procedure 2026-4	Types of Advice Available to Taxpayers
Revenue Procedure 2026-5	Rulings Determination Letters
Revenue Ruling 2000-35	Automatic Enrollment in Section 403(b) Plans
TD 7845	Inspection of Applications for Tax Exemption and Applications for Determination Letters for Pension and Other Plans
TD 7852	Registration Requirements with Respect to Debt Obligations
TD 7898	Employers Qualified Educational Assistance Programs
TD 7952	Indian Tribal Governments Treated As States For Certain Purposes
TD 8002	Substantiation of Charitable Contributions
TD 8019	Public Inspection of Exempt Organization Return
TD 8033	Tax Exempt Entity Leasing
TD 8069	Qualified Conservation Contributions
TD 8073	Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984
TD 8086	Election for $10 Million Limitation on Exempt Small Issues of Industrial Development Bonds; Supplemental Capital Expenditure Statements (LR-185-84 Final)
TD 8124	Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986
TD 8357	Certain cash or deferred arrangements (CODAs) and employee and matching contributions under employee plans
TD 8376	Qualified Separate Lines of Business
TD 8396	Regulations relating to a bank's determination of worthlessness of a debt
TD 8400	Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions)
TD 8476	Arbitrage Restrictions on Tax-Exempt Bonds
TD 8540	Final regulations relating to the valuation of annuities, interests for life or terms of years, and remainder or reversionary interests.
TD 8619	Final regulations relating to eligible rollover distributions from tax-qualified retirement plans and section 403(b) annuities.
TD 8635	Nonbank Trustee Net Worth Requirements
TD 8690	Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions
TD 8712	Definition of Private Activity Bonds
TD 8718	Arbitrage Restrictions on Tax-Exempt Bonds
TD 8742	Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time to Make Elections
TD 8769	Permitted Elimination of Pre-retirement Optional Forms of Benefit
TD 8791	Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfers of Interests in Trusts
TD 8801	Arbitrage Restrictions on Tax-Exempt Bonds
TD 8802	Certain Asset Transfers to a Tax-Exempt Entity
TD 8814	Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans
TD 8816	Roth IRAs
TD 8861	Private Foundation Disclosure Rules
TD 8865	Amortization of Intangible Property
TD 8933	Qualified Transportation Fringe Benefits
TD 8978	Excise Taxes on Excess Benefit Transactions (REG-246256-96)
TD 8987	Required Distributions from Retirement Plans
TD 9075	Compensation Deferred Under Eligible Deferred Compensation Plans
TD 9076	Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates
TD 9079	Ten or More Employer Plan Compliance Information
TD 9083	Golden Parachute Payments
TD 9088	Compensatory Stock Options Under Section 482
TD 9092	Split-Dollar Life Insurance Arrangements
TD 9097	Arbitrage Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments
TD 9099	Disclosure of Relative Values of Optional Forms of Benefit
TD 9142	Deemed IRAs in Qualified Retirement Plans
TD 9169	Retirement plans; Cash or deferred arrangements under section 401(k) and matching contributions or employee contributions under section 401(m) Regulations
TD 9237	Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k)
TD 9324	Designated Roth Contributions Under Section 402A
TD 9334	Requirement of Return and Time for Filing
TD 9340	Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts
TD 9447	Automatic Contribution Arrangements
TD 9472	Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual
TD 9492	Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements with Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing
TD 9495	Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions
TD 9641	Reduction or Suspension of Safe Harbor Contributions
TD 9708	Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
TD 9724	Summary of Benefits and Coverage, Uniform Glossary for ACA Group Health Plans
TD 9741	General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds
TD 9765	Suspension of Benefits under the Multiemployer Pension Reform Act of 2014
TD 9777	Arbitrage Guidance for Tax-Exempt Bonds
TD 9801	Issue Price Definition for Tax-Exempt Bonds
TD 9845	Public Approval of Tax-Exempt Private Activity Bonds
TD 9846	Regulations Regarding the Transition Tax Under Section 965 and Related Provisions
TD 9855	Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes
TD 9866	Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
TD 9873	Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization
TD 9898	Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations
TD 9902	Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax
TD 9917	Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities
TD 9933	Unrelated Business Taxable Income Separately Computed for Each Trade or Business
TD 9938	Tax on Excess Tax-Exempt Organization Executive Compensation
TD 9972	Electronic-Filing Requirements for Specified Returns and Other Documents
TD 9975	Pre-Filing Registration Requirements for Certain Tax Credit Elections
TD 9979	Additional Guidance on Low-Income Communities Bonus Credit Program
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 9998	Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements
TD 1025	Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program