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Notice

Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Business Income Tax Return

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Start Preamble

AGENCY:

Departmental Offices, U.S. Department of the Treasury.

ACTION:

Notice.

SUMMARY:

The Department of the Treasury will submit the following information collection request to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on this request.

DATES:

Comments should be received on or before January 21, 2020 to be assured of consideration.

ADDRESSES:

Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, DC 20220, or email at PRA@treasury.gov.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Copies of the submissions may be obtained from Spencer W. Clark by emailing PRA@treasury.gov, calling (202) 927-5331, or viewing the entire information collection request at www.reginfo.gov.

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

PRA Approval of Forms Used by Business Taxpayers

Today, over 90 percent of all business entity tax returns are prepared using software by the taxpayer or with preparer assistance. These are forms used by business taxpayers. These include Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and related schedules that business entity taxpayers attach to their tax returns (see Appendix A for this notice).

Tax Compliance Burden

Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. 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.

PRA Submission to OMB

Title: U.S. Business Income Tax Return.

OMB Number: 1545-0123.

Form Numbers: Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL and all attachments to these forms (see the Appendix to this notice).

Abstract: These forms are used by businesses to report their income tax liability.

Current Actions: The change in estimated aggregate compliance burden can be explained by three major sources—technical adjustments, statutory changes, and discretionary agency (IRS) actions.

Type of Review: Revision of currently approved collections.

Affected Public: Corporations and Pass-Through Entities.

Estimated Number of Respondents: 12,000,000.

Total Estimated Time: 3.344 billion hours (3,344,000,000 hours).

Estimated Time per Respondent: 279 hours (278.666667 hours).

Total Estimated Out-of-Pocket Costs: $61.558 billion ($61,558,000,000).

Estimated Out-of-Pocket Cost per Respondent: $5,130.

Total Monetized Burden: 190,981 billion.

Estimated Total Monetized Burden per Respondent: $15,915.

Tables 1, 2, and 3 below show the burden model estimates for each of the three classifications of business taxpayers: Partnerships (Table 1), corporations (Table 2) and S corporations (Table 3). As the tables show, the average filing compliance is different for the three forms of business. Showing a combined average burden for all businesses would understate the burden for taxable corporations and overstate the burden for the two pass-through entities (partnerships and corporations). In addition, the burden for small and large businesses is shown separately for each type of business entity in order to clearly convey the substantially higher burden faced by the largest businesses.

Table 1—Taxpayer Burden for Partnerships

[Forms 1065, 1066, and all attachments]

Primary form filed or type of taxpayerTotal number of returnsAverage timeAverage costAverage monetized burden
All Partnerships4.52905,90017,800
Small4.22704,40013,200
Large *0.361029,00089,300

Table 2—Taxpayer Burden for Taxable Corporations

[Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL and all attachments]

Primary form filed or type of taxpayerTotal number of returnsAverage timeAverage costAverage monetized burden
All Taxable Corporations2.13357,70023,500
Small2.02804,00013,500
Start Printed Page 69826
Large *0.11,25570,200194,800

Table 3—Taxpayer Burden Pass-Through Corporations

[Forms 1120-REIT, 1120-RIC, 1120-S and all attachments]

Primary form filed or type of taxpayerTotal number of returnsAverage timeAverage costAverage monetized burden
All Pass-Through Corporations5.42453,50011,300
Small5.32403,10010,200
Large *0.161030,90091,500
* A large business is defined as one having end-of-year assets greater than $10 million. A large business is defined the same way for partnerships, taxable corporations, and pass-through corporations. A small business is any business that doesn't meet the definition of a large business.

Tables 1A—3A show 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 1A—Taxpayer Burden for Partnerships

[Forms 1065, 1066, and all attachments]

Total positive income *Average time (hrs)Average money ($)Total average monetized burden ($)
<$100,0002503,5009,000
$100,000 to $999,9993307,50024,200
$1,000,000 to $9,999,99942514,30057,300
$10,000,000 to $99,999,99996052,800153,900
>$100,000,0002,540208,900476,200

Table 2A—Taxpayer Burden for Taxable Corporations

[Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL and all attachments]

Total positive income *Average time (hrs)Average money ($)Total average monetized burden ($)
<$100,0002653,0007,500
$100,000 to $999,9993456,40020,600
$1,000,000 to $9,999,99938514,40055,900
$10,000,000 to $99,999,9991,09069,100194,800
>$100,000,0004,620385,300915,400

Table 3A—Taxpayer Burden Pass-Through Corporations

[Forms 1120-REIT, 1120-RIC, 1120-S and all attachments]

Total positive income *Average time (hrs)Average money ($)Total average monetized burden ($)
<100,0002151,9005,000
$100,000 to $999,9992703,80012,500
$1,000,000 to $9,999,9992858,60035,300
$10,000,000 to $99,999,99966036,000103,100
>$100,000,0001,770146,700326,400
* Total positive income is the sum of all positive income amounts reported on the return.
Source: RAAS:KDA (12-2-19).
Start Printed Page 69827

Note: The data shown are the best estimates for 2019 business entity income tax returns. Reported time and cost burdens are national averages and do not reflect a “typical” case. Most taxpayers experience lower than average burden varying considerably by taxpayer type. The estimates are subject to change as new forms and data become available.

Start Authority

Authority: 44 U.S.C. 3501 et seq.

End Authority Start Signature

Dated: December 13, 2019.

Spencer W. Clark,

Treasury PRA Clearance Officer.

End Signature

Appendix A

ProductTitle
Form 1042Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Form 1042-SForeign Person's U.S. Source Income Subject to Withholding.
Form 1042-TAnnual Summary and Transmittal of Forms 1042-S.
Form 1065U.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 M-3)Net Income (Loss) Reconciliation for Certain Partnerships.
Form 1065-XAmended Return or Administrative Adjustment Request (AAR).
Form 1066U.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 1118Foreign 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 1120U.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-CU.S. Income Tax Return for Cooperative Associations.
Form 1120-FU.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 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-FSCU.S. Income Tax Return of a Foreign Sales Corporation.
Form 1120-FSC (SCH P)Transfer Price or Commission.
Form 1120-HU.S. Income Tax Return for Homeowners Associations.
Form 1120-IC-DISCInterest 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-LU.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-PCU.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-POLU.S. Income Tax Return for Certain Political Organizations.
Form 1120-REITU.S. Income Tax Return for Real Estate Investment Trusts.
Form 1120-RICU.S. Income Tax Return for Regulated Investment Companies.
Form 1120-SU.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 M-3)Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More.
Form 1120-SFU.S. Income Tax Return for Settlement Funds (Under Section 468B).
Form 1120-WEstimated Tax for Corporations.
Form 1120-XAmended U.S. Corporation Income Tax Return.
Form 1122Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return.
Start Printed Page 69828
Form 1125-ACost of Goods Sold.
Form 1125-ECompensation of Officers.
Form 1127Application for Extension of Time for Payment of Tax Due to Undue Hardship.
Form 1128Application to Adopt, Change, or Retain a Tax Year.
Form 1138Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback.
Form 1139Corporation Application for Tentative Refund.
Form 2220Underpayment of Estimated Tax By Corporations.
Form 2438Undistributed Capital Gains Tax Return.
Form 2439Notice to Shareholder of Undistributed Long-Term Capital Gains.
Form 2553Election by a Small Business Corporation.
Form 2848Power of Attorney and Declaration of Representative.
Form 3115Application for Change in Accounting Method.
Form 3468Investment Credit.
Form 3520Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
Form 3520-AAnnual Return of Foreign Trust With a U.S. Owner.
Form 3800General Business Credit.
Form 4136Credit for Federal Tax Paid on Fuels.
Form 4255Recapture of Investment Credit.
Form 4466Corporation Application for Quick Refund of Overpayment of Estimated Tax.
Form 4562Depreciation and Amortization (Including Information on Listed Property).
Form 4684Casualties and Thefts.
Form 4797Sales of Business Property.
Form 4810Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).
Form 4876-AElection to Be Treated as an Interest Charge DISC.
Form 5452Corporate Report of Nondividend Distributions.
Form 5471Information 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 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 5472Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.
Form 56Notice Concerning Fiduciary Relationship.
Form 56-FNotice Concerning Fiduciary Relationship of Financial Institution.
Form 5713International 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 5735American Samoa Economic Development Credit.
Form 5735 Schedule PAllocation of Income and Expenses Under Section 936(h)(5).
Form 5884Work Opportunity Credit.
Form 5884-ACredits for Affected Midwestern Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires).
Form 6198At-Risk Limitations.
Form 6478Biofuel Producer Credit.
Form 6627Environmental Taxes.
Form 6765Credit for Increasing Research Activities.
Form 6781Gains and Losses From Section 1256 Contracts and Straddles.
Form 7004Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.
Form 8023Elections Under Section 338 for Corporations Making Qualified Stock Purchases.
Form 8050Direct Deposit Corporate Tax Refund.
Form 8082Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
Form 8275Disclosure Statement.
Form 8275-RRegulation Disclosure Statement.
Form 8283Noncash Charitable Contributions.
Form 8288U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests.
Form 8288-AStatement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
Form 8288-BApplication for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
Form 8300Report of Cash Payments Over $10,000 Received In a Trade or Business.
Form 8302Electronic Deposit of Tax Refund of $1 Million or More.
Form 8308Report of a Sale or Exchange of Certain Partnership Interests.
Form 8329Lender's Information Return for Mortgage Credit Certificates (MCCs).
Form 8404Interest Charge on DISC-Related Deferred Tax Liability.
Form 8453-CU.S. Corporation Income Tax Declaration for an IRS e-file Return.
Form 8453-IForeign Corporation Income Tax Declaration for an IRS e-file Return.
Start Printed Page 69829
Form 8453-PEU.S. Partnership Declaration for an IRS e-file Return.
Form 8453-SU.S. S Corporation Income Tax Declaration for an IRS e-file Return.
Form 851Affiliations Schedule.
Form 8586Low-Income Housing Credit.
Form 8594Asset Acquisition Statement Under Section 1060.
Form 8609Low-Income Housing Credit Allocation and Certification.
Form 8609-AAnnual Statement for Low-Income Housing Credit.
Form 8611Recapture of Low-Income Housing Credit.
Form 8621Information Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
Form 8621-AReturn by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company.
Form 8655Reporting Agent Authorization.
Form 8697Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.
Form 8703Annual Certification of a Residential Rental Project.
Form 8716Election To Have a Tax Year Other Than a Required Tax Year.
Form 8752Required Payment or Refund Under Section 7519.
Form 8804Annual Return for Partnership Withholding Tax (Section 1446).
Form 8804 (SCH A)Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships.
Form 8804-CCertificate of Partner-Level Items to Reduce Section 1446 Withholding.
Form 8804-WInstallment Payments of Section 1446 Tax for Partnerships.
Form 8805Foreign Partner's Information Statement of Section 1446 Withholding tax.
Form 8806Information Return for Acquisition of Control or Substantial Change in Capital Structure.
Form 8810Corporate Passive Activity Loss and Credit Limitations.
Form 8813Partnership Withholding Tax Payment Voucher (Section 1446).
Form 8816Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies.
Form 8819Dollar Election Under Section 985.
Form 8820Orphan Drug Credit.
Form 8822-BChange of Address—Business.
Form 8824Like-Kind Exchanges.
Form 8825Rental Real Estate Income and Expenses of a Partnership or an S Corporation.
Form 8826Disabled Access Credit.
Form 8827Credit for Prior Year Minimum Tax-Corporations.
Form 8830Enhanced Oil Recovery Credit.
Form 8832Entity Classification Election.
Form 8833Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
Form 8834Qualified Electric Vehicle Credit.
Form 8835Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
Form 8838Consent to Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement.
Form 8838-PConsent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)).
Form 8842Election to Use Different Annualization Periods for Corporate Estimated Tax.
Form 8844Empowerment Zone Employment Credit.
Form 8845Indian Employment Credit.
Form 8846Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
Form 8848Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2(a) and (c).
Form 8858Information 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 of a Foreign Tax Owner and the Filer or Other Related Entities.
Form 8864Biodiesel and Renewable Diesel Fuels Credit.
Form 8865Return 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(c).
Form 8865 (SCH H)Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c).
Form 8865 (SCH K-1)Partner's Share of Income, Deductions, Credits, etc.
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 8866Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.
Form 8869Qualified Subchapter S Subsidiary Election.
Form 8873Extraterritorial Income Exclusion.
Form 8874New Markets Credit.
Form 8875Taxable REIT Subsidiary Election.
Form 8878-AIRS e-file Electronic Funds Withdrawal Authorization for Form 7004.
Form 8879-CIRS e-file Signature Authorization for Form 1120.
Form 8879-IIRS e-file Signature Authorization for Form 1120-F.
Form 8879-PEIRS e-file Signature Authorization for Form 1065.
Form 8879-SIRS e-file Signature Authorization for Form 1120-S.
Form 8881Credit for Small Employer Pension Plan Startup Costs.
Form 8882Credit for Employer-Provided Childcare Facilities and Services.
Form 8883Asset Allocation Statement Under Section 338.
Start Printed Page 69830
Form 8886Reportable Transaction Disclosure Statement.
Form 8896Low Sulfur Diesel Fuel Production Credit.
Form 8900Qualified Railroad Track Maintenance Credit.
Form 8902Alternative Tax on Qualified Shipping Activities.
Form 8903Domestic Production Activities Deduction.
Form 8906Distilled Spirits Credit.
Form 8908Energy Efficient Home Credit.
Form 8910Alternative Motor Vehicle Credit.
Form 8911Alternative Fuel Vehicle Refueling Property Credit.
Form 8912Credit to Holders of Tax Credit Bonds.
Form 8916Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed Groups.
Form 8916-ASupplemental Attachment to Schedule M-3.
Form 8918Material Advisor Disclosure Statement.
Form 8923Mining Rescue Team Training Credit.
Form 8925Report of Employer-Owned Life Insurance Contracts.
Form 8927Determination Under Section 860(e)(4) by a Qualified Investment Entity.
Form 8932Credit for Employer Differential Wage Payments.
Form 8933Carbon Oxide Sequestration Credit.
Form 8936Qualified Plug-In Electric Drive Motor Vehicle Credit.
Form 8937Report of Organizational Actions Affecting Basis of Securities.
Form 8938Statement of Foreign Financial Assets.
Form 8941Credit for Small Employer Health Insurance Premiums.
Form 8947Report of Branded Prescription Drug Information.
Form 8966FATCA Report.
Form 8966-CCover Sheet for Form 8966 Paper Submissions.
Form 8979Partnership Representative Revocation/Resignation and Designation.
Form 8990Limitation on Business Interest Expense IRC 163(j).
Form 8991Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts.
Form 8992U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI).
Form 8993Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI).
Form 8994Employer Credit for Paid Family and Medical Leave.
Form 8996Qualified Opportunity Fund.
Form 926Return by a U.S. Transferor of Property to a Foreign Corporation.
Form 965Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System.
Form 965-BCorporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and REIT Report of Net 965 Inclusion.
Form 965 (SCH-A)U.S. Shareholder's Section 965(a) Inclusion Amount.
Form 965 (SCH-B)Deferred Foreign Income Corporation's Earnings and Profits (E&P).
Form 965 (SCH-C)U.S. Shareholder's Aggregate Foreign Earnings and Profits Deficit.
Form 965 (SCH-D)U.S. Shareholder's Aggregate Foreign Cash Position.
Form 965 (SCH-E)U.S. Shareholder's Aggregate Foreign Cash Position Detail.
Form 965 (SCH-F)Foreign Taxes Deemed Paid by Domestic Corporation (for U.S. Shareholder Tax).
Form 965 (SCH-G)Foreign Taxes Deemed Paid by Domestic Corporation (for U.S. Shareholder Tax Year Ending in 2017).
Form 965 (SCH-H)Disallowance of Foreign Tax Credit and Amounts Reported on Forms 1116 and 1118.
Form 966Corporate Dissolution or Liquidation.
Form 970Application to Use LIFO Inventory Method.
Form 972Consent of Shareholder to Include Specific Amount in Gross Income.
Form 973Corporation Claim for Deduction for Consent Dividends.
Form 976Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust.
Form 982Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).
Form SS-4Application for Employer Identification Number.
Form SS-4PRSolicitud de Número de Identificación Patronal (EIN).
Form T (TIMBER)Forest Activities Schedule.
Form W-8BENCertificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individual).
Form W-8BEN (E)Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities).
Form W-8ECICertificate of Foreign Person's Claim That Income is Effectively Connected With the Conduct of a Trade or Business in the United States.
Form W-8IMYCertificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding.
End Supplemental Information

[FR Doc. 2019-27297 Filed 12-18-19; 8:45 am]

BILLING CODE 4830-01-P