Supporting STATEMENT
Internal Revenue Service (IRS)
U. S. Business Income Tax Returns
OMB Control Number 1545-0123
CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
Sections 6011, 6012, and 6031 of the Internal Revenue Code (IRC) require businesses to prepare and file income tax returns. These forms and related schedules are used by businesses to report income and other compensation subject to tax as well as to report and disclosure taxes paid.
Treasury Regulations sections 1.6011-1, 1.6012-2, and 1.6031(a)-1 explain that every business subject to any tax, or required to collect any tax, under Subtitle A of the IRC, shall make such returns or statements as are required by the regulations. The return or statement shall include therein the information required by the applicable regulations or forms. Treasury Regulations sections 301.6011-3 and 301.6011-5 require the use of electronic filing for filing 10 or more returns.
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 affiliated schedules and regulations.
USE OF DATA
These forms and schedules are used by businesses to report their income tax liability. The data is used by the IRS to verify that the items reported on the forms are allowable, and also for general statistical use.
USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
Electronically filing is currently available for the forms and schedules used by businesses.
EFFORTS TO IDENTIFY DUPLICATION
The information obtained through this collection is unique and is not already available for use or adaptation from another source.
METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES
There is no flexibility to reduce burden on small businesses or other small entities because the statutes can apply to small businesses and small entities. Small business should not be disadvantaged as the forms have been structed to request the least amount of information and still satisfy the requirements of the statute and the needs of the IRS. The burden on a given entity will depend on the complexity of their enterprise. Small businesses will generally have a much lower burden of compliance than large and complex businesses.
The forms can be filed electronically, which further reduces any burden to small businesses. The IRS proactively works with both internal and external stakeholders to minimize the burden on small businesses, while maintaining tax compliance. The IRS also seeks input regarding the burden estimates from the public via notices and tax product instructions.
CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES
Consequences of less frequent collection on federal programs or policy activities could consist of a decrease in the amount of taxes collected by the IRS, inaccurate and untimely filing of tax returns, and an increase in tax violations.
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).
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 35366), we received public comments from Nareit. 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:
NAREIT
Comments dated September 22, 2025
U.S. Business Income Tax
Returns, OMB control number 1545-0123
Note: Page numbers are based on the PDF document consisting of 8 pages.
Page Number |
Summary of public comment |
IRS response |
2 |
NAREIT recommends that the IRS allow both electronic filing and electronic signatures for both the Form 1120-REIT and the Form 8875. |
Form 8875 is a Stand Alone (filed independently, not as a Child attachment form). This form is on the MeF new development listing (MeF Sequencing Plan) but is not yet assigned to tax year/processing year. |
Comments specific to Form 1120-REIT |
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2 |
Clarify that Part III of Form 1120-REIT has been modified to calculate a REIT’s gross income for purposes of section 857(b)(5). |
IRS has already implemented this suggestion. |
3 |
Modify Item D of Form 1120-REIT and its instructions by substituting the word “REIT” with “Taxpayer” so that Item D reads “Date Taxpayer established.” |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
4 |
It may be helpful to include a checkbox near the top of Form 1120-REIT relevant to an initial-electing REIT that is switching its year from a fiscal year to a calendar year under section 859. |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
4 |
Additionally, it would be helpful if Schedule A were amended to reflect the calculation of the deduction for dividends paid attributable to any increase in earnings and profits as a result of section 562(e)(1)(A). |
IRS has already implemented this suggestion. |
Comments specific to Form 8875 |
||
4 |
Part I of Form 8875 should be amended to require contact information of an officer or legal representative of the TRS. |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
4 |
“Automatic” TRS subsidiaries: correction of reference to statutory language and include check box for Automatic TRS subsidiaries. |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
4 |
Automatic TRSs: additional correction of reference to statutory language. |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
5 |
The second paragraph of the instructions to Form 8875 under “Purpose of Form” should be amended. |
IRS declines to implement this suggestion because it would be providing tax advice on an informational return. For specific tax advice, please contact a tax professional. |
5 |
Allow for specific date for revocation of TRS election. |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
5 |
Update instructions regarding revocation of TRS election for “automatic TRSs.” |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
6 |
Instructions should clarify that TRS election applies to any entity that succeeds to the attributes of either the REIT or TRS under section 381(a). |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
6 |
Allow automatic extension of time to file TRS election. |
IRS is unable to implement this suggestion, such a change would require issuance of new guidance. |
7 |
NAREIT recommends that the retroactivity rules under Form 8875 (for TRSs) conform to those under Form 8832 (Entity Classification). |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
8 |
NAREIT recommends that the Form 8875 permit an electing entity to revoke its TRS election up to 75 days prior to the date of filing of the Form 8875. |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
8 |
NAREIT recommends that an election on Form 8875 automatically effect (simultaneous with the chosen effective date for the TRS election) a “check-the-box” election for corporate entity classification. |
IRS declines to implement these suggestions for Tax Year 2025/Processing Year 2026. IRS will evaluate these suggestions for any form developments for Tax Year 2026/Processing Year 2027, balancing the needs of the Agency and any new legislative priorities. |
EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS
No payment or gift has been provided to any respondents.
ASSURANCE OF CONFIDENTIALITY OF RESPONSES
Generally, tax returns and tax return information are confidential as required by 26 U.S.C. 6103.
JUSTIFICATION OF SENSITIVE QUESTIONS
A privacy impact assessment (PIA) has been conducted for information collected under this request as part of the “ Business Master File (BMF) ” and “Corporate Data Initiative (CDI)” systems, and Privacy Act System of Records notices (SORN) has been issued for these systems under Treasury/IRS 24.030–Customer Account Data Engine Individual Master File; Treasury/IRS 24.046-Business Master File and 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. The Internal Revenue Service PIAs can be found at http://www.IRS.gov/privacy/PIAs/Pages/default.aspx
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.
ESTIMATED BURDEN OF INFORMATION COLLECTION And
ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS
PRA Approval of Forms Used by Business 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 business tax returns and related forms, schedules, attachments, and published guidance used by business entity taxpayers to report and pay their income taxes.
RAAS Taxpayer Burden Model for Business Taxpayers
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 Business Taxpayers (Business Taxpayer Burden Model) to estimate the burden experienced by business taxpayers when complying with Federal tax laws. The model is based on a survey of Tax Year 2019 business tax return filers that was fielded in 2020 and 2021. 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 business taxpayers in meeting their tax filing obligations. It is based on the primary drivers associated with observed business tax reporting burden. These include tax preparation method, business entity type, total assets, total revenue, business industry, foreign activity, and specific credits and deductions claimed on the return. 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 Business Taxpayer Burden Model estimation methodology are presented below. The data shown are the best forward-looking estimates available for business tax returns filed for Tax Year 2025. The burden estimates are based on statutory requirements as of November 20, 2025.
Table 1 |
|
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Burden Estimates for U.S. Business Income Tax 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 |
13,900,000 |
100,000 |
0 |
0 |
14,000,000 |
|
Time (Hours) |
935,100,000 |
(70,100,000) |
(8,000,000) |
0 |
857,000,000 |
|
Monetized Time |
$56,152,000,000 |
($3,362,000,000) |
($215,000,000) |
$0 |
$52,575,000,000 |
|
Out-of-Pocket Costs |
$71,617,000,000 |
$8,044,000,000 |
($442,000,000) |
$0 |
$79,219,000,000 |
|
Total Monetized Burden* |
$127,769,000,000 |
$4,682,000,000 |
($657,000,000) |
$0 |
$131,794,000,000 |
|
Source: IRS:RAAS:KDA:BRDN (10-1-2025) |
|
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*Total Monetized Burden = Monetized Time + Out-of-Pocket Costs |
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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. |
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Tax return data are used to calculate a monetization rate for business taxpayers based on level of reported 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 90th 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 by classifications of business taxpayers and total positive income. Table 2 shows the burden model estimates for each of the three classifications of business taxpayers: Partnerships (Table 2A), Taxable Corporations (Table 2B) and Pass-Through Corporations (Table 2C). As the tables show, the average filing burden is different for the three forms of business entities. Showing a combined average burden for all businesses would understate the burden for corporations and overstate the burden for the two pass-through entities (partnerships and s-corporations). In addition, the burden for small and large businesses is shown separately for each type of business entity to clearly convey the substantially higher burden faced by the largest businesses.
Table 2 |
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Business Entity Estimated Average Burden by Business Structure and Size |
|
||||
Fiscal Year 2026 |
|
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Table 2A – Entities Taxed as Partnerships* |
|
||||
Business Structure and Size |
Total Number of Returns |
Average Time (hrs.) |
Average Out-of-Pocket Cost |
Average Total Monetized Burden |
|
(in millions) |
|
||||
All Partnerships |
5.5 |
60 |
$5,300 |
$8,700 |
|
Small |
5.1 |
50 |
$3,300 |
$5,200 |
|
Large** |
0.4 |
180 |
$29,400 |
$50,700 |
|
*Includes Forms 1065, 1066, and all attachments |
|
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Table 2B – Entities Taxed as Taxable Corporations* |
|
||||
Business Structure and Size |
Total Number of Returns |
Average Time (hrs.) |
Average Out-of-Pocket Cost |
Average Total Monetized Burden |
|
(in millions) |
|
||||
All Taxable Corporations |
2.3 |
90 |
$8,600 |
$15,700 |
|
Small |
2.1 |
40 |
$3,900 |
$6,000 |
|
Large** |
0.2 |
610 |
$69,400 |
$141,500 |
|
*Includes Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL, and all attachments |
|
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Table 2C – Entities Taxed as Pass-Through Corporations* |
|
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Business Structure and Size |
Total Number of Returns |
Average Time (hrs.) |
Average Out-of-Pocket Cost |
Average Total Monetized Burden |
|
(in millions) |
|
||||
All Pass-through Corporations |
6.2 |
60 |
$4,800 |
$7,700 |
|
Small |
6.1 |
50 |
$4,200 |
$6,500 |
|
Large** |
0.1 |
290 |
$42,600 |
$76,600 |
|
*Includes Forms 1120-REIT, 1120-RIC, 1120-S, and all attachments |
|
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Source: IRS:RAAS:KDA:BRDN (10-1-2025) |
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**A large business is defined as one having end-of-year assets greater than $10 million. Total filer counts may not equal the total burden estimates table due to rounding. |
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Table 3 shows the average burden estimate for business entities by total positive income. Total positive income is defined as the sum of all positive income amounts reported on the return.
Table 3 |
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Business Entity Estimated Average Burden by Business Structure and Total Positive Income |
|
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Fiscal Year 2026 |
|
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Table 3A – Entities Taxed as Partnerships* |
|
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Total Positive Income |
Average Time (Hours) |
Average Out-of-Pocket Costs |
Average Monetized Burden |
||||
1. < 100k |
40 |
$1,700 |
$2,500 |
||||
2. 100k to 1mil |
50 |
$4,900 |
$7,600 |
||||
3. 1mil to 10mil |
90 |
$14,500 |
$24,500 |
||||
4. 10mil to 100mil |
330 |
$55,100 |
$94,700 |
||||
5. > 100mil |
1,550 |
$239,000 |
$422,600 |
||||
*Includes Forms 1065, 1066, and all attachments |
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Table 3B – Entities Taxed as Taxable Corporations* |
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Total Positive Income |
Average Time (Hours) |
Average Out-of-Pocket Costs |
Average Monetized Burden |
||||
1. < 100k |
30 |
$1,400 |
$1,900 |
||||
2. 100k to 1mil |
50 |
$4,700 |
$6,700 |
||||
3. 1mil to 10mil |
90 |
$14,200 |
$24,400 |
||||
4. 10mil to 100mil |
380 |
$55,600 |
$100,900 |
||||
5. > 100mil |
3,240 |
$295,700 |
$678,700 |
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*Includes Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL and all attachments |
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Table 3C – Entities Taxed as Pass-Through Corporations* |
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Total Positive Income |
Average Time (Hours) |
Average Out-of-Pocket Costs |
Average Monetized Burden |
|
|||
1. < 100k |
50 |
$1,700 |
$2,400 |
|
|||
2. 100k to 1mil |
50 |
$4,000 |
$6,000 |
|
|||
3. 1mil to 10mil |
70 |
$10,200 |
$17,700 |
|
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4. 10mil to 100mil |
270 |
$40,800 |
$73,100 |
|
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5. > 100mil |
1,220 |
$175,700 |
$320,400 |
|
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*Includes Forms 1120-REIT, 1120-RIC, 1120-S, and all attachments |
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Source: IRS:RAAS:KDA:BRDN (10-1-2025) |
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Note: Total filer counts may not equal the total burden estimates table due to rounding. |
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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.
The government cost estimate for this collection is summarized in the table below.
Products |
Aggregate Cost per Product (factor applied) |
|
Printing and Distribution |
|
Government Cost |
Business Forms and Instructions |
$12,763,097 |
+ |
$16,797 |
= |
$12,779,894 |
Totals |
$12,763,097 |
+ |
$16,797 |
= |
$12,779,894 |
Table costs are based on 2024 actuals obtained from IRS Chief Financial Office and Media and Publications. *See supplementary document for cost per form and instructions. |
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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 |
14,000,000 |
$9,655,592 |
+ |
$2,601,760 |
= |
$13,571,960 |
Total |
|
|
|
|
$13,571,960 |
Table costs estimates are based on FY2024 IRS Cost Estimate References. |
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The total government cost estimate for this collection is $26,351,854.
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 1.1% increase in total monetized burden. This net increase is primarily driven by the composition of the underlying tax return data and revised legislative estimates based on filing data.
Refinements to the Business Taxpayer Burden Model shifted the allocation of total monetized burden from time burden (a reduction of $4,964 million) to out-of-pocket costs (an increase of $4,680 million) with a small overall reduction in total monetized burden of $284 million (0.2%).
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. The Fiscal Year 2026 filer population is forecasted to increase by 100,000 returns. The increase in filer population combined with macroeconomic factors are estimated to increase total monetized burden by 2.8%. The total change to monetized burden includes a 1.1% increase in time burden and a 3.3% increase in out-of-pocket costs.
Altogether, these technical adjustments resulted in a net increase in total monetized burden of 3.7%. This includes increases in the filer population of 0.7% and out-of-pocket costs of 11.2%, and a decrease in time burden of 7.5%.
Table 4 |
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Business Entity Program Change Due to Technical Adjustment |
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Fiscal Year 2026 |
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|
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** |
0 |
(5,100,000) |
$605,000,000 |
$797,000,000 |
$1,402,000,000 |
Update to Burden Survey Data and Model |
0 |
(74,000,000) |
(4,964,000,000) |
4,680,000,000 |
(284,000,000) |
Projection to Fiscal Year 2026*** |
100,000 |
9,000,000 |
$997,000,000 |
$2,567,000,000 |
$3,564,000,000 |
Total Technical Adjustments |
100,000 |
(70,100,000) |
($3,362,000,000) |
$8,044,000,000 |
$4,682,000,000 |
Source: IRS:RAAS:KDA:BRDN (10-1-2025) |
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*Change in Total Monetized Burden = Change in Monetized Time + Change in Out-of-Pocket Costs |
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**lncludes updated population counts, macroeconomic adjustments, and updated tax return data |
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***lncludes updated population counts and macroeconomic adjustments |
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Changes Due to Legislative Adjustment: There are two legislative adjustments that may have a material effect on burden relative to a current policy baseline. These include new 1099-DA reporting requirements and changes associated with Pub. L. 119-21 (One Big Beautiful Bill Act).
Total monetized burden is expected to increase by 0.1% as a result of businesses receiving Form 1099-DA. This includes a 0.1% increase to both time burden and out-of-pocket costs.
The overall impact of the One Big Beautiful Bill Act is a small decrease in total monetized burden of 0.6%. This consists of decreases in time burden of 1.0% and out-of-pocket costs of 0.6% and is driven by burden associated with Sections 70433 (Increase in Threshold for Requiring Information Reporting with Respect to Certain Payees), and 70503 (Termination of Qualified Commercial Clean Vehicles Credit).
Altogether, changes due to legislative adjustments are expected to decrease total monetized burden by 0.5%. This includes a 0.9% decrease in time burden and a 0.6% decrease in out-of-pocket costs.
Table 5 |
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Business Entity Program Change Due to Legislative Adjustment |
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Fiscal Year 2026 |
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|
Change in Respondents |
Change in Time (Hours) |
Change in Monetized Time |
Change in Out-of-Pocket Costs |
Change in Total Monetized Burden* |
|
New 1099-DA Reporting Requirements |
0 |
1,000,000 |
$26,000,000 |
$51,000,000 |
$77,000,000 |
|
Pub. L. 119-21 (One Big Beautiful Bill Act) |
0 |
(9,000,000) |
($241,000,000) |
($493,000,000) |
($734,000,000) |
|
Total Legislative Adjustments |
0 |
(8,000,000) |
($215,000,000) |
($442,000,000) |
($657,000,000) |
|
Source: IRS:RAAS:KDA:BRDN (10-1-2025) |
|
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*Change in Total Monetized Burden = Change in Monetized Time + Change in Out-of-Pocket Costs |
|
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Changes Due to Agency Adjustment: There were no independent and significant year-over-year Agency changes impacting the burden calculations for this collection.
Table 6 |
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Burden Estimates for U.S. Business Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance |
|
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Fiscal Year 2026 |
|
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|
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 |
14,000,000 |
0 |
0 |
100,000 |
0 |
13,900,000 |
|
|||
Time (Hours) |
857,000,000 |
0 |
(8,000,000) |
(70,100,000) |
0 |
935,100,000 |
|
|||
Monetized Time |
$52,575,000,000 |
$0 |
($215,000,000) |
($3,362,000,000) |
$0 |
$56,152,000,000 |
|
|||
Out-of-Pocket Costs |
$79,219,000,000 |
$0 |
($442,000,000) |
$8,044,000,000 |
$0 |
$71,617,000,000 |
|
|||
Total Monetized Burden* |
$131,794,000,000 |
$0 |
($657,000,000) |
$4,682,000,000 |
$0 |
$127,769,000,000 |
|
|||
Source: IRS:RAAS:KDA:BRDN (10-1-2025) |
|
|
||||||||
*Change in Total Monetized Burden = Change in Monetized Time + Change in 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. |
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|
||||||||
|
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|
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See the attached Technical, Legislative and Agency Adjustment document for a description of the various changes made to tax forms to comply with the 2025 Technical, Legislative, and Agency Adjustments.
PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
The intent of this collection is to collect data in areas of income, gains, losses, deductions, credits, and to figure the income tax liability of a business taxpayer.
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.
EXCEPTIONS TO THE CERTIFICATION STATEMENT
There are no exceptions to the certification statement.
|
Product |
Title |
|
|
Form 1062 |
Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers |
|
|
Form 1062 (Sch A) |
Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer |
|
|
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 |
|
|
Form 3520-A |
Annual Return of Foreign Trust With a U.S. Owner |
|
|
Form 3800 |
General Business Credit |
|
|
Form 3800 Sch A |
Transfer Election Statement |
|
|
Form 4136 |
Credit for Federal Tax Paid on Fuels |
|
|
Form 4136 Sch A |
Business Activity Report for 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 461 |
Limitation on Business Losses |
|
|
Form 4626 |
Alternative Minimum Tax—Corporations |
|
|
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 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-1) |
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 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 8082 |
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) |
|
|
Form 8275 |
Disclosure Statement |
|
|
Form 8275-R |
Regulation Disclosure Statement |
|
|
Form 8283 |
Noncash Charitable Contribution |
|
|
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 8453-CORP |
E-file Declaration for Corporations |
|
|
Form 8453-PE |
U.S. Partnership Declaration for an IRS e-file Return |
|
|
Form 8453-TR |
E-file Declaration or Authorization for Form 1045/1139 |
|
|
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 |
|
|
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 8824 |
Like-Kind Exchanges |
|
|
Form 8825 |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation |
|
|
Form 8825 (Sch A) |
Rental Real Estate Other Deductions |
|
|
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 8979 |
Partnership Representative Designation or Resignation |
|
|
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 8923 |
Mining Rescue Team Training Credit |
|
|
Form 8925 |
Report of Employer-Owned Life Insurance Contracts |
|
|
Form 8927 |
Determination Under Section 860(e)(4) by a Qualified Investment Entity |
|
|
Form 8932 |
Credit for Employer Differential Wage Payments |
|
|
Form 8933 |
Carbon Oxide Sequestration Credit |
|
|
Form 8933 Schedule A |
Disposal or Enhanced Oil Recovery Owner Certification |
|
|
Form 8933 Schedule B |
Disposal Operator Certification |
|
|
Form 8933 Schedule C |
Enhanced Oil Recovery Operator Certification |
|
|
Form 8933 Schedule D |
Recapture Certification |
|
|
Form 8933 Schedule E |
Election Certification |
|
|
Form 8933 Schedule F |
Utilization Certification |
|
|
Form 8936 |
Clean Vehicle Credits |
|
|
Form 8936 Sch A |
Clean Vehicle Credit Amount |
|
|
Form 8937 |
Report of Organizational Actions Affecting Basis of Securities |
|
|
Form 8938 |
Statement of Foreign Financial Assets |
|
|
Form 8941 |
Credit for Small Employer Health Insurance Premiums |
|
|
Form 8947 |
Report of Branded Prescription Drug Information |
|
|
Form 8949 |
Sales and Other Dispositions of Capital Assets |
|
|
Form 8964-ELE |
Section 987 Elections |
|
|
Form 8964-TRA |
Section 987 Transition Information |
|
|
Form 8978 |
Partner’s Additional Reporting Year Tax |
|
|
Form 8978- Sch-A |
Partner’s Additional Reporting Year Tax (Schedule of Adjustments) |
|
|
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 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 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 |
Treasury Regulations |
1.45-12
1.45V-2
1.45V-4
1.45V-5
1.45Y-5
1.48-14 and 15
1.48E-5
1.382-4, 9 and 11
1.446-4
1.468A-3, 4, 7 and 8
1.475(a)-1
1.475(b)-2
1.475(c)-1
1.528-8
1.585-8
1.752-7
1.851-2
1.856-2
1.1221-2
1.1503(d)-1
1.1662-6
1.6001-1
1.6011-1
1.6012-2
1.6012-6
1.6031-1
1.6031(a)-1
1.6033-1
1.6081-1, 2, 3, 4, 6 and 7
1.6107-1
1.6418-5
20.6018-4
26.2662-1
48.4061(a)-1
48.4121-1
48.6416(a)-3
51.6302-1
54.9812-1
301.6011-3 and 5
301.7701-2 and 3
301.9001-2 and 3
Treasury Decisions (TD), Revenue Procedures (Rev Proc), IRS Notices, and IRS Announcements |
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Product |
Title |
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TD 7912 |
Consolidated returns by life-nonlife groups |
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TD 8022 |
Method of accounting for the redemption cost of qualified discount coupons |
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TD 8071 |
Bad Debts |
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TD 8138 |
Adjustment for the book income for corporations |
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TD 8149 |
Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change |
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TD 8307 |
Corporate AMT Book Income Adjustments and Corporate Estimated Tax Payments |
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TD 8513 |
Bad Debt Reserves of Banks (1.585-8) |
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TD 8352 |
Regulations on Use of Prechange Corporate Attributes |
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TD 8531 |
Limitations on Corporate Net Operating Loss Carryforwards (1.382-4, 1.382-9, 1.382-11) |
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TD 8554 |
Accounting for business hedging transactions |
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TD 8700 |
Mark to Market for Dealers in Securities |
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TD 8742 |
Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time to Make Elections |
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TD 8865 |
Amortization of Intangible Property (1.197-2(h)) |
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TD 8940 |
Purchase Price Allocations in Deemed Actual Asset Acquisitions |
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TD 9207 |
Assumption of Partner Liabilities (1.752-7) |
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TD 9328 |
Safe Harbor for Valuation Under Section 475 |
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TD 9329 |
Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction (1.302-2, 1.302-4, 1.331-1, 1.332-6, 1.338-10, 1.351-3, 1.355-5, 1.368-3, 1.381(b)-1, 1.382-8, 1.382-11, 1.1081-11, 1.1221-2, 1.1502-13, 1.1502-31, 1.1502-32, 1.1502-33, 1.1502-95, 1.1563-3 and 1.6012-2). |
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TD 9728 |
Determination of Distributive Share When Partner’s Interest Changes |
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TD 9796 |
Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A |
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TD 9843 |
Allocation of Costs Under the Simplified Methods |
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TD 9846 |
Regulations Regarding the Transition Tax Under Section 965 and Related Provisions |
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TD 9847 |
Qualified Business Income Deduction |
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TD 9865 |
Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception |
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TD 9866 |
Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits |
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TD 9867 |
Health Reimbursement Arrangements and Other Account-Based Group Health Plans |
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TD 9874 |
Additional First Year Depreciation under Section 168k |
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TD 9882 |
Foreign Tax Credit |
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TD 9885 |
Final Regulations on Base Erosion and Anti-Abuse Tax |
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TD 8985 |
Hedging Transactions |
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TD 9889 |
Investing in Qualified Opportunity Funds |
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TD 9891 |
Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners |
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TD 9896 |
Qualified Business Income Deduction |
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TD 9900 |
Carryback of Consolidated Net Operating Losses |
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TD 9901 |
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income |
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TD 9902 |
Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax |
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TD 9905 |
Limitation on Deduction for Business Interest Expense |
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TD 9909 |
Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception |
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TD 9910 |
Base Erosion and Anti-Abuse Tax |
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TD 9911 |
Computation and Reporting of Reserves for Life Insurance Companies |
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TD 9916 |
Additional First Year Depreciation Deduction |
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TD 9921 |
Source of Income From Certain Sales of Personal Property |
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TD 9922 |
Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A |
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TD 9926 |
Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business |
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TD 9934 |
Coordination of Extraordinary Disposition and Disqualified Basis Rules |
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TD 9936 |
Guidance on Passive Foreign Investment Companies |
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TD 9941 |
Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items |
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TD 9942 |
Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 |
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TD 9943 |
Additional Guidance Regarding Limitation on Deduction for Business Interest Expense |
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TD 9944 |
Credit for Carbon Oxide Sequestration |
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TD 9945 |
Guidance under Section 1061 |
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TD 9947 |
Section 199A Rules for Cooperatives and Their Patrons |
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TD 9959 |
Guidance Related to the Foreign Tax Credit |
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TD 9963 |
Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income |
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TD 9971 |
Exception for Interests Held by Foreign Pension Funds |
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TD 9975 |
Pre-Filing Registration Requirements for Certain Tax Credit Elections |
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TD 9977 |
Carryback of Consolidated Net Operating Losses |
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TD 9979 |
Additional Guidance on Low-Income Communities Bonus Credit Program |
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TD 9988 |
Elective Payment of Applicable Credits |
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TD 9989 |
Elective Payment of Advanced Manufacturing Investment Credit |
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TD 9993 |
Transfer of Certain Credits |
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TD 9995 |
Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern |
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TD 9998 |
Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements |
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TD 9999 |
Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations |
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TD 10004 |
Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions |
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TD 10009 |
Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50 |
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TD 10010 |
Advanced Manufacturing Production Credit |
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TD 10012 |
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships |
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TD 10015 |
Definition of Energy Property and Rules Applicable to the Energy Credit |
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TD 10016 |
Taxable Income or Loss and Currency Gain or Loss with Respect to a Qualified Business Unit |
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TD 10022 |
Classification of Digital Content Transactions and Cloud Transactions |
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TD 10023 |
Credit for Production of Clean Hydrogen and Energy Credit |
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TD 10024 |
Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit |
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TD 10025 |
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program |
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TD 10026 |
Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses |
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Rev Proc 2009-19 |
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability |
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Rev Proc 2009-20 |
26 CFR 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability |
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Rev Proc 2009-26 |
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. |
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Rev Proc 2009-52 |
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. |
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Rev Proc 2011-42 |
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. |
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Rev Proc 2019-38 |
Safe harbor under which a rental real estate enterprise will be treated as a trade or business for purposes of section 199A of the Internal Revenue Code (Code) and §§ 1.199A-1 through 1.199A-6 of the Income Tax Regulations (26 CFR Part I). |
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Rev Proc 2020-13 |
26 CFR 601.601: Rules and regulations. (Also Part 1, §§ 168, 263A, 446, 448; 1.168(i)-4, 1.168(k)-1, 1.168(k)-2, 1.263A-1, 1.263A-4, 1.446-1, 1.448-1T.) |
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Rev Proc 2020-51 |
Safe harbor allowing a taxpayer to claim a deduction in the taxpayer’s taxable year beginning or ending in 2020 (2020 taxable year) for certain otherwise deductible eligible expenses |
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Rev Proc 2021-34 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also: Part I, Sections 446, 451, 1275; 1.451-1, 1.451-3, 1.451-8, 1.1275-2.) |
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Rev Proc 2021-48 |
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, § 61.) |
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Rev Proc 2021-9 |
26 CFR 601.601. Rules and regulations. (Also Part I, §163(j).) |
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Rev Proc 2022-14 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 56, 61, 77, 118, 162, 163, 166, 167, 168, 171, 174, 179D, 194, 195, 197, 248, 263, 263A, 267, 280F, 404, 446, 447, 448, 451, 454, 455, 460, 461, 467, 471, 472, 475, 481, 585, 709, 807, 816, 832, 833, 846, 860A-860G, 861, 904, 953, 985, 1272, 1273, 1278, 1281, 1363, 1400I, 1400L, 1400N; 1.61-1, 1.61-4, 1.61-8, 1.77-1, 1.77-2, 1.118-2, 1.162-1, 1.162-3, 1.162-4, 1.162-11, 1.162-12, 1.166-1, 1.166-2, 1.166-4, 1.167(a)-2, 1.167(a)-3(b), 1.167(a)-4, 1.167(a)-7, 1.167(a)-8, 1.167(a)-11, 1.167(a)-14, 1.167(e)-1, 1.168(d)-1, 1.168(i)-1, 1.168(i)-4, 1.168(i)-6, 1.168(i)-7, 1.168(i)-8, 1.168(k)-1, 1.168(k)-2, 1.171-4, 1.174-1, 1.174-3, 1.174-4, 1.179-5, 1.194-1, 1.195-1, 1.197-2, 1.248-1, 1.263(a)-1, 1.263(a)-2, 1.263(a)-3, 1.263(a)-4, 1.263(a)-5, 1.263A-1, 1.263A-2, 1.263A-3, 1.263A-4, 1.263A-7, 1.267(a)-1, 1.280F-6, 1.404(b)-1T, 1.446-1, 1.446-1T, 1.446-2, 1.446-5, 1.446-6, 1.446-7, 1.448-1, 1.448-2, 1.451-1, 1.451-3, 1.451-8, 1.454-1, 1.455-6, 1.460-3, 1.460-4, 1.461-1, 1.461-4, 1.461-5, 1.467-1, 1.471-1, 1.471-2, 1.471-3, 1.471-4, 1.471-5, 1.471-8, 1.472-1, 1.472-2, 1.472-6, 1.472-8, 1.481-1, 1.481-4, 1.709-1, 1.709-2, 1.832-4, 1.832-5, 1.860A-6, 1.861-18, 1.985-5, 1.985-8, 1.1016-3, 1.1245-3, 1.1272-1, 1.1273-1, 1.1273-2, 1.1275-2, 1.1363-2, 1.1374-4, 1.1400L(b)-1, 1.1502-68.) |
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Rev Proc 2022-9 |
26 CFR 601.204: Changes in accounting periods and methods of accounting. (Also Part 1, §§ 263A, 446, 447, 448, 460, 471, 1.263A-1, 1.446-1, 1.448-1T, 1.460-1, 1.471-1, 1.481-1.) |
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Rev Proc 2023-11 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also, Part 1, §§ 174, 446, 1.446-1.) |
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Rev Proc 2023-15 |
26 CFR 1.263(a)-3: Amounts paid to improve tangible property. (Also Part I, §§ 162, 165, 167, 168, 263(a), 263A, and 446; 1.165-7(a)(2), 1.167(a)-11, 1.168(i)-1, 1.446-1.) |
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Rev Proc 2023-24 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 56, 61, 77, 118, 162, 163, 166, 167, 168, 171, 174, 179D, 181, 194, 195, 197, 248, 263, 263A, 267, 280F, 404, 446, 447, 448, 451, 454, 455, 460, 461, 467, 471, 472, 475, 481, 585, 709, 807, 816, 832, 833, 846, 860A-860G, 861, 904, 953, 985, 1272, 1273, 1278, 1281, 1363, 1400I, 1400L, 1400N; 1.61-1, 1.61-4, 1.61-8, 1.77-1, 1.77-2, 1.118-2, 1.162-1, 1.162-3, 1.162-4, 1.162-11, 1.162-12, 1.166-1, 1.166-2, 1.166-4, 1.167(a)-2, 1.167(a)-3(b), 1.167(a)-4, 1.167(a)-7, 1.167(a)-8, 1.167(a)-11, 1.167(a)-14, 1.167(e)-1, 1.168(d)-1, 1.168(i)-1, 1.168(i)-4, 1.168(i)-6, 1.168(i)-7, 1.168(i)-8, 1.168(k)-1, 1.168(k)-2, 1.171-4, 1.174-1, 1.174-3, 1.174-4, 1.179-5, 1.181-2, 1.194-1, 1.195-1, 1.197-2, 1.248-1, 1.263(a)-1, 1.263(a)-2, 1.263(a)-3, 1.263(a)-4, 1.263(a)-5, 1.263A-1, 1.263A-2, 1.263A-3, 1.263A-4, 1.263A-7, 1.267(a)-1, 1.280F-6, 1.404(b)-1T, 1.446-1, 1.446-1T, 1.446-2, 1.446-5, 1.446-6, 1.446-7, 1.448-1, 1.448-2, 1.451-1, 1.451-3, 1.451-8, 1.454-1, 1.455-6, 1.460-1, 1.460-3, 1.460-4, 1.461-1, 1.461-4, 1.461-5, 1.467-1, 1.471-1, 1.471-2, 1.471-3, 1.471-4, 1.471-5, 1.471-8, 1.472-1, 1.472-2, 1.472-6, 1.472-8, 1.481-1, 1.481-4, 1.709-1, 1.709-2, 1.832-4, 1.832-5, 1.860A-6, 1.861-18, 1.985-5, 1.985-8, 1.1016-3, 1.1245-3, 1.1272-1, 1.1273-1, 1.1273-2, 1.1275-2, 1.1363-2, 1.1374-4, 1.1400L(b)-1, 1.1502-68.) |
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Rev Proc 2023-8 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also, Part 1, §§ 174, 446, 1.446-1.) |
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Rev Proc 2023-9 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also: Part I, Sections 446, 460, 461, 481, 1011, 1012, 1016; 1.446-1, 1.460-1, 1.460-3, 1.460-4, 1.460-5, 1.461-1, and 1.461-4.) |
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Rev Proc 2024-23 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 56, 61, 77, 118, 162, 163, 166, 167, 168, 171, 174, 179D, 181, 194, 195, 197, 248, 263, 263A, 267, 280F, 404, 446, 447, 448, 451, 454, 455, 460, 461, 467, 471, 472, 475, 481, 585, 709, 807, 816, 832, 833, 846, 860A-860G, 861, 904, 953, 985, 1272, 1273, 1278, 1281, 1363, 1400I, 1400L, 1400N; 1.61-1, 1.61-4, 1.61-8, 1.77-1, 1.77-2, 1.118-2, 1.162-1, 1.162-3, 1.162-4, 1.162-11, 1.162-12, 1.166-1, 1.166-2, 1.166-4, 1.167(a)-2, 1.167(a)-3(b), 1.167(a)-4, 1.167(a)-7, 1.167(a)-8, 1.167(a)-11, 1.167(a)-14, 1.167(e)-1, 1.168(d)-1, 1.168(i)-1, 1.168(i)-4, 1.168(i)-6, 1.168(i)-7, 1.168(i)-8, 1.168(k)-1, 1.168(k)-2, 1.171-4, 1.174-1, 1.174-3, 1.174-4, 1.179-5, 1.181-2, 1.194-1, 1.195-1, 1.197-2, 1.248-1, 1.263(a)-1, 1.263(a)-2, 1.263(a)-3, 1.263(a)-4, 1.263(a)-5, 1.263A-1, 1.263A-2, 1.263A-3, 1.263A-4, 1.263A-7, 1.267(a)-1, 1.280F-6, 1.404(b)-1T, 1.446-1, 1.446-1T, 1.446-2, 1.446-5, 1.446-6, 1.446-7, 1.448-1, 1.448-2, 1.451-1, 1.451-3, 1.451-8, 1.454-1, 1.455-6, 1.460-1, 1.460-3, 1.460-4, 1.461-1, 1.461-4, 1.461-5, 1.467-1, 1.471-1, 1.471-2, 1.471-3, 1.471-4, 1.471-5, 1.471-8, 1.472-1, 1.472-2, 1.472-6, 1.472-8, 1.481-1, 1.481-4, 1.709-1, 1.709-2, 1.832-4, 1.832-5, 1.860A-6, 1.861-18, 1.985-5, 1.985-8, 1.1016-3, 1.1245-3, 1.1272-1, 1.1273-1, 1.1273-2, 1.1275-2, 1.1363-2, 1.1374-4, 1.1400L(b)-1, 1.1502-68.) |
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Rev Proc 2024-3 |
26 CFR 601.201: Rulings and determination letters. |
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Rev Proc 2024-34 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also, Part 1, §§ 174, 446; 1.446-1.) |
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Rev Proc 2024-9 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also, Part 1, §§ 174, 446, 460, 1.446-1.) |
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Rev Proc 2025-23 |
26 CFR 601.204: Changes in accounting periods and in methods of accounting. |
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Rev Proc 2026-1 |
26 CFR § 601.201: Rulings and determination letters. |
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IRS Notice 88-67 |
Application of the Rule of Section 382(1)(3)(A)(iv) to Convertible Stock |
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IRS Notice 2016-10 |
Guidance Relating to Refunds of Foreign Tax for Which an Election Was Made Under Section 853 |
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IRS Notice 2019-46 |
Domestic Partnerships and S Corporations Filing Under Proposed GILTI Regulations |
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IRS 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 |
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IRS Notice 2020-59 |
Safe harbor for a trade or business that manages or operates a qualified residential living facility |
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IRS Notice 2021-20 |
Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act |
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IRS Notice 2023-65 |
Section 45L New Energy Efficient Home Credit |
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IRS Notice 2023-38 |
Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, and 48E |
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IRS Notice 2024-41 |
Domestic Content Safe Harbor Notice |
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IRS Notice 2024-60 |
Required Procedures to Claim a Section 45Q Credit for Utilization of Carbon Oxide |
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IRS Notice 2024-84 |
Extension of Transition Process for Claiming the Statutory Exceptions to the Elective Payment Phaseouts |
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IRS Notice 2024-9 |
Statutory Exceptions to Phaseout Reducing Elective Payment Amounts for Applicable Entities if Domestic Content Requirements are Not Satisfied |
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IRS Notice 2025-45 |
Application of Sections 897(d) and (e) to Certain Inbound Asset Reorganizations under Section 368(a)(1)(F); Stock Ownership Requirement under Section 368(a)(1)(F) |
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IRS Announcement 2003-8 |
Agent for Consolidated Group |
| File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
| File Modified | 0000-00-00 |
| File Created | 2025-12-16 |