Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to U.S. Income Tax Return Forms for Individual Taxpayers

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Federal RegisterSep 5, 2024
89 Fed. Reg. 72699 (Sep. 5, 2024)
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    Department of the Treasury Internal Revenue Service

    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Notice and request for comments.

    SUMMARY:

    The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the burden associated with the U.S. Income Tax Return Forms for Individual Taxpayers.

    DATES:

    Written comments should be received on or before November 4, 2024 to be assured of consideration.

    ADDRESSES:

    Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Please include, “OMB Number: 1545-0074—Public Comment Request Notice” in the Subject line.

    FOR FURTHER INFORMATION CONTACT:

    Requests for additional information or copies of this collection can be directed to R. Joseph Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at RJoseph.Durbala@irs.gov.

    SUPPLEMENTARY INFORMATION:

    Tax Compliance Burden

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

    Proposed PRA Submission to OMB

    Title: U.S. Income Tax Return for Individual Taxpayers.

    OMB Number: 1545-0074.

    Form Numbers: Form 1040 and affiliated return forms.

    Abstract: IRC sections 6011 & 6012 of the Internal Revenue Code require individuals to prepare and file income tax returns annually. These forms and related schedules are used by individuals to report their income subject to tax and compute their correct tax liability. This information collection request (ICR) covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by individuals required to file Form 1040 and any of its' affiliated forms as explained in the attached table.

    Current Actions: There have also been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. In filing season 2025, the Internal Revenue Service (IRS) will continue to employ its free direct e-file tax return system (Direct File) as an optional service available to taxpayers with supported tax situations.

    It is anticipated that all these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of this notice. These estimated figures are expected to be available by the release of the 30-day comment notice from OMB. This approval package is being submitted for renewal purposes only.

    Type of Review: Revision of a currently approved collection.

    Affected Public: Individuals or Households, Farms.

    Preliminary Estimated Number of Respondents: 172,900,000.

    Preliminary Estimated Time per Respondent (Hours): 13 hrs. 6 mins.

    Preliminary Estimated Total Annual Time (Hours): 2,266,000,000.

    Preliminary Estimated Total Annual Monetized Time ($): 46,672,000,000.

    Preliminary Estimated Total Out-of-Pockets Costs ($): 45,684,000,000.

    Preliminary Estimated Total Monetized Burden ($): 92,356,000,000.

    Note:

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

    Note:

    Amounts below are estimates for Fiscal Year (FY) 2025. Reported time and cost burdens are national averages and do not necessarily reflect a “typical case.” Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding.

    ICB Estimates for the 1040/SR/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules

    [FY2025]

    FY24 Program change due to adjustment FY25
    Number of Respondents 171,800,000 1,100,000 172,900,000
    Burden in Hours 2,249,000,000 17,000,000 2,266,000,000
    Monetized Time Burden $46,342,000,000 $330,000,000 $46,672,000,000
    Out-of-Pocket Costs $45,365,000,000 $319,000,000 $45,684,000,000
    Total Monetized Burden $91,707,000,000 $649,000,000 $92,356,000,000

    Individual Tax Forms

    Type Form No. Form name URL Type Form No. Form name URL
    Form Form 1040 U.S. Individual Income Tax Return https://www.irs.gov/pub/irs-dft/f1040--dft.pdf Form Form 8275-R Regulation Disclosure Statement https://www.irs.gov/pub/irs-pdf/f8275r.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040gi.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8275r.pdf
    Form Form 1040 (SP) U.S Individual Income Tax Return (Spanish version) https://www.irs.gov/pub/irs-dft/f1040sp--dft.pdf Form Form 8283 Noncash Charitable Contributions https://www.irs.gov/pub/irs-pdf/f8283.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040sp--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8283.pdf
    Form Form 1040 Schedule 1 Form 1040 Schedule 1 Additional Income and Adjustments to Income https://www.irs.gov/pub/irs-dft/f1040s1--dft.pdf Form and Instructions Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent https://www.irs.gov/pub/irs-pdf/f8332.pdf
    Form Form 1040 Schedule 1 (SP) Additional Income and Adjustments to Income in Spanish https://www.irs.gov/pub/irs-dft/f1040s1s--dft.pdf Form and Instructions Form 8379 Injured Spouse Allocation https://www.irs.gov/pub/irs-pdf/f8379.pdf
    Form Form 1040 Schedule 2 Additional Taxes https://www.irs.gov/pub/irs-dft/f1040s2--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8379.pdf
    Form Form 1040 Schedule 2 (SP) Additional Taxes (Spanish version) https://www.irs.gov/pub/irs-dft/f1040s2s--dft.pdf Form and Instructions Form 8396 Mortgage Interest Credit https://www.irs.gov/pub/irs-pdf/f8396.pdf
    Form Form 1040 Schedule 3 Additional Credits and Payments https://www.irs.gov/pub/irs-dft/f1040s3--dft.pdf Form Form 8404 Interest Charge on DISC-Related Deferred Tax Liability https://www.irs.gov/pub/irs-pdf/f8404.pdf
    Form Form 1040 Schedule 3 (SP) Additional Credits and Payments (Spanish version) https://www.irs.gov/pub/irs-dft/f1040s3s--dft.pdf Form and Instructions Form 8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return https://www.irs.gov/pub/irs-pdf/f8453.pdf
    Form Form 1040-C U.S. Departing Alien Income Tax Return https://www.irs.gov/pub/irs-pdf/f1040c.pdf Form and Instructions Form 8453 (SP) U.S. Individual Income Tax Transmittal for an IRS e-file Return (Spanish version) https://www.irs.gov/pub/irs-pdf/f8453sp.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040c.pdf Form Form 8582 Passive Activity Loss Limitation https://www.irs.gov/pub/irs-pdf/f8582.pdf
    Form Form 1040 X Amended U.S. Individual Income Tax Return https://www.irs.gov/pub/irs-pdf/f1040x.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8582.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040x--dft.pdf Form Form 8582-CR Passive Activity Credit Limitations https://www.irs.gov/pub/irs-pdf/f8582cr.pdf
    Form Form 1040 NR U.S. Nonresident Alien Income Tax Return https://www.irs.gov/pub/irs-dft/f1040nr--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8582cr.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040nr.pdf Form Form 8586 Low-Income Housing Credit https://www.irs.gov/pub/irs-pdf/f8586.pdf
    Form Form 1040 NR (SP) U.S. Nonresident Alien Income Tax Return (Spanish Version) https://www.irs.gov/pub/irs-pdf/f1040nrs.pdf Form Form 8594 Asset Acquisition Statement Under Section 1060 https://www.irs.gov/pub/irs-pdf/f8594.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040nrs--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8594.pdf
    Form 1040 NR (Schedule NEC) Tax on Income Not Effectively Connected with a U.S. Trade or Business https://www.irs.gov/pub/irs-dft/f1040nrn--dft.pdf Form Form 8606 Nondeductible IRAs https://www.irs.gov/pub/irs-pdf/f8606.pdf
    Form 1040 NR (Schedule NEC) (SP) Tax on Income Not Effectively Connected with a U.S. Trade or Business (Spanish Version) https://www.irs.gov/pub/irs-pdf/f1040nrn.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8606.pdf
    Form 1040 NR (Schedule A) Itemized Deductions https://www.irs.gov/pub/irs-dft/f1040nra--dft.pdf Form Form 8609-A Annual Statement for Low-Income Housing Credit https://www.irs.gov/pub/irs-pdf/f8609a.pdf
    Form 1040 NR (Schedule A) (SP) Itemized Deductions (Spanish Version) https://www.irs.gov/pub/irs-pdf/f1040nra.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8609a.pdf
    Form 1040 NR (Schedule OI) Other Information https://www.irs.gov/pub/irs-dft/f1040nro--dft.pdf Form and Instructions Form 8611 Recapture of Low-Income Housing Credit https://www.irs.gov/pub/irs-pdf/f8611.pdf
    Form 1040 NR (Schedule OI) (SP) Other Information (Spanish Version) https://www.irs.gov/pub/irs-pdf/f1040ois.pdf Form Form 8615 Tax for Certain Children Who Have Unearned Income https://www.irs.gov/pub/irs-pdf/f8615.pdf
    Form 1040 NR (Schedule P) Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests https://www.irs.gov/pub/irs-dft/f1040nrp--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8615.pdf
    Form Form 1040-PR U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Puerto Rico Version) https://www.irs.gov/pub/irs-pdf/f1040pr.pdf Form Form 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund https://www.irs.gov/pub/irs-pdf/f8621.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040pr.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8621.pdf
    Form Form 1040-SR U.S. Tax Return for Seniors https://www.irs.gov/pub/irs-pdf/f1040s.pdf Form Form 8621-A Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company https://www.irs.gov/pub/irs-pdf/f8621a.pdf
    Form Form 1040-SR (SP) Tax Return for Seniors (Spanish version) https://www.irs.gov/pub/irs-pdf/f1040srs.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8621a.pdf
    Form Form 1040-SS U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) https://www.irs.gov/pub/irs-dft/f1040ss--dft.pdf Form and Instructions Form 8689 Allocation of Individual Income Tax to the U.S. Virgin Islands https://www.irs.gov/pub/irs-pdf/f8689.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040ss.pdf Form Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts https://www.irs.gov/pub/irs-pdf/f8697.pdf
    Form Form 1040-SS (SP) U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version) https://www.irs.gov/pub/irs-dft/f1040sss--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8697.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040sss--dft.pdf Form Form 8801 Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts https://www.irs.gov/pub/irs-pdf/f8801.pdf
    Form Schedule A (1040) Itemized Deductions https://www.irs.gov/pub/irs-dft/f1040sa--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8801.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040sca.pdf Form and Instructions Form 8814 Parents' Election to Report Child's Interest and Dividends https://www.irs.gov/pub/irs-pdf/f8814.pdf
    Form Schedule B (Form 1040) Interest and Ordinary Dividends https://www.irs.gov/pub/irs-dft/f1040sb--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8814.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040sb.pdf Form and Instructions Form 8815 Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989 https://www.irs.gov/pub/irs-pdf/f8815.pdf
    Form Schedule C (Form 1040) Profit or Loss from Business https://www.irs.gov/pub/irs-dft/f1040sc--dft.pdf Form and Instructions Form 8818 Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989 https://www.irs.gov/pub/irs-pdf/f8818.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040sc.pdf Form and Instructions Form 8820 Orphan Drug Credit https://www.irs.gov/pub/irs-pdf/f8820.pdf
    Form Schedule C (SP) (Form 1040) Profit or Loss from Business (Spanish Version) https://www.irs.gov/pub/irs-dft/f1040scs--dft.pdf Form Form 8824 Like-Kind Exchanges https://www.irs.gov/pub/irs-pdf/f8824.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040scs.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8824.pdf
    Form Schedule D (Form 1040) Capital Gains and Losses https://www.irs.gov/pub/irs-dft/f1040sd--dft.pdf Form and Instructions Form 8826 Disabled Access Credit https://www.irs.gov/pub/irs-pdf/f8826.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040sd.pdf Form Form 8828 Recapture of Federal Mortgage Subsidy https://www.irs.gov/pub/irs-pdf/f8828.pdf
    Form Schedule E (Form 1040) Supplemental Income and Loss https://www.irs.gov/pub/irs-dft/f1040se--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8828.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040se.pdf Form Form 8829 Expenses for Business Use of Your Home https://www.irs.gov/pub/irs-pdf/f8829.pdf
    Form Schedule EIC (Form 1040) Earned Income Credit https://www.irs.gov/pub/irs-dft/f1040sei--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8829.pdf
    Form Schedule EIC (SP) (F. 1040) Earned Income Credit (Spanish version) https://www.irs.gov/pub/irs-dft/f1040sep--dft.pdf Form and Instructions Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) https://www.irs.gov/pub/irs-pdf/f8833.pdf
    Form Schedule F (Form 1040) Profit or Loss from Farming https://www.irs.gov/pub/irs-dft/f1040sf--dft.pdf Form Form 8834 Qualified Electric Vehicle Credit https://www.irs.gov/pub/irs-pdf/f8834.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040sf--dft.pdf Form and Instructions Form 8835 Renewable Electricity, Refined Coal, and Indian Coal Production Credit https://www.irs.gov/pub/irs-pdf/f8835.pdf
    Form Schedule F (SP) (Form 1040) Profit or Loss from Farming (Spanish Version) https://www.irs.gov/pub/irs-dft/f1040sfs--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8835.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040sfs--dft.pdf Form and Instructions Form 8838 Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Agreement https://www.irs.gov/pub/irs-pdf/f8838.pdf
    Form Schedule H (Form 1040) Household Employment Taxes https://www.irs.gov/pub/irs-dft/f1040sh--dft.pdf Form and Instructions Form 8838-P Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) https://www.irs.gov/pub/irs-dft/f8838p--dft.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040sh--dft.pdf Form Form 8839 Qualified Adoption Expenses https://www.irs.gov/pub/irs-pdf/f8839.pdf
    Form Schedule H (SP) (Form 1040) Household Employment Taxes (Spanish Version) https://www.irs.gov/pub/irs-dft/f1040shs--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8839.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040shs.pdf Form and Instructions Form 8840 Closer Connection Exception Statement for Aliens https://www.irs.gov/pub/irs-pdf/f8840.pdf
    Form Schedule H (PR) (Form 1040) Household Employment Taxes (Puerto Rico Version) https://www.irs.gov/pub/irs-pdf/f1040prh.pdf Form and Instructions Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition https://www.irs.gov/pub/irs-pdf/f8843.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040prh.pdf Form and Instructions Form 8844 Empowerment Zone Employment Credit https://www.irs.gov/pub/irs-pdf/f8844.pdf
    Form Schedule J (Form 1040) Income Averaging for Farmers and Fishermen https://www.irs.gov/pub/irs-dft/f1040sj--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8844.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040sj--dft.pdf Form Form 8845 Indian Employment Credit https://www.irs.gov/pub/irs-pdf/f8845.pdf
    Form Schedule LEP (Form 1040) Request for Change in Language Preference https://www.irs.gov/pub/irs-dft/f1040lep--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8845.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040lep.pdf Form and Instructions Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips https://www.irs.gov/pub/irs-pdf/f8846.pdf
    Form Schedule LEP (SP) (Form 1040 (SP)) Request for Change in Language Preference (Spanish Version) https://www.irs.gov/pub/irs-dft/f1040les--dft.pdf Form Form 8853 Archer MSAa and Long-Term Care Insurance Contracts https://www.irs.gov/pub/irs-pdf/f8853.pdf
    Form Schedule R (Form 1040) Credit for the Elderly or the Disabled https://www.irs.gov/pub/irs-dft/f1040sr--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8853.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040sr.pdf Form Form 8854 Initial and Annual Expatriation Statement https://www.irs.gov/pub/irs-pdf/f8854.pdf
    Form Schedule SE (Form 1040) Self-Employment Tax https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8854.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040sse--dft.pdf Form Form 8858 Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) https://www.irs.gov/pub/irs-pdf/f8858.pdf
    Form Schedule SE (SP) (Form 1040) Self-Employment Tax (Spanish Version) https://www.irs.gov/pub/irs-dft/f1040ssp--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8858.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040ssp--dft.pdf Form Schedule M (Form 8858) Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB)and the Filer or Other Related Entities https://www.irs.gov/pub/irs-pdf/f8858sm.pdf
    Form and Instructions Form 1040 V Payment Voucher https://www.irs.gov/pub/irs-dft/f1040v--dft.pdf Form Form 8859 Carryforward of the District of Columbia First-Time Homebuyer Credit https://www.irs.gov/pub/irs-pdf/f8859.pdf
    Form and Instructions Form 1040 ES/OCR Estimated Tax for Individuals (Optical Character Recognition with Form 1040V) Form 1040-ES(OCR) contains four estimated tax payment vouchers. Form 1040-ES (OCR) is included in the 2021 Tax Package 1040ES/V mail out Form Form 8862 Information to Claim Earned Income Credit After Disallowance https://www.irs.gov/pub/irs-pdf/f8862.pdf
    Form and Instructions Form 1040 ES Estimate Tax for Individuals https://www.irs.gov/pub/irs-pdf/f1040es.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8862.pdf
    Form and Instructions Form 1040 ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals https://www.irs.gov/pub/irs-pdf/f1040esn.pdf Form Form 8862 (SP) Information to Claim Earned Income Credit After Disallowance (Spanish Version) https://www.irs.gov/pub/irs-pdf/f8862sp.pdf
    Form and Instructions Form 1040 ES (PR) Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of Puerto Rico) https://www.irs.gov/pub/irs-pdf/f1040esp.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8862sp.pdf
    Form Schedule 8812 (Form 1040) Credits for Qualifying Children and Other Dependents https://www.irs.gov/pub/irs-dft/f1040s8--dft.pdf Form Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits) https://www.irs.gov/pub/irs-pdf/f8863.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i1040s8--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8863.pdf
    Form Schedule 8812 (SP) (Form 1040) Credits for Qualifying Children and Other Dependents (Spanish version) https://www.irs.gov/pub/irs-dft/f1040s8s--dft.pdf Form Form 8864 Biodiesel and Renewable Diesel Fuels Credit https://www.irs.gov/pub/irs-pdf/f8864.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1040s8s.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8864.pdf
    Form 172 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts Still under development at the time of release of this notice Form Form 8865 Return of U.S. Persons with Respect to Certain Foreign Partnerships https://www.irs.gov/pub/irs-pdf/f8865.pdf
    Form Form 461 Limitation on Business Losses https://www.irs.gov/pub/irs-pdf/f461.pdf Form Schedule K-1 (Form 8865) Partner's Share of Income, Deductions, Credits, etc https://www.irs.gov/pub/irs-pdf/f8865sk1.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i461.pdf Form Schedule K-2 (Form 8865) Partners' Distributive Share Items--International https://www.irs.gov/pub/irs-pdf/f8865sk2.pdf
    Form and Instructions Form 673 Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911 https://www.irs.gov/pub/irs-pdf/f673.pdf Form Schedule K-3 (Form 8865) Partner's Share of Income, Deductions, Credits, etc. International https://www.irs.gov/pub/irs-pdf/f8865sk3.pdf
    Form Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation https://www.irs.gov/pub/irs-pdf/f926.pdf Form Schedule O (Form 8865) Transfer of Property to a Foreign Partnership (Under section 6038B) https://www.irs.gov/pub/irs-pdf/f8865so.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i926.pdf Form Schedule P (Form 8865) Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership https://www.irs.gov/pub/irs-pdf/f8865sp.pdf
    Form Form 965-A Individual Report of Net 965 Tax Liability https://www.irs.gov/pub/irs-pdf/f965a.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8865.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i965a.pdf Form Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method https://www.irs.gov/pub/irs-pdf/f8866.pdf
    Form Form 965-C Transfer Agreement Under 965(h)(3) https://www.irs.gov/pub/irs-pdf/f965c.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8866.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i965c.pdf Form 8867 Paid Preparer's Due Diligence Checklist https://www.irs.gov/pub/irs-pdf/f8867.pdf
    Form and Instructions Form 970 Application to Use LIFO Inventory Method https://www.irs.gov/pub/irs-pdf/f970.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8867.pdf
    Form and Instructions Form 972 Consent of Shareholder to Include Specific Amount in Gross Income https://www.irs.gov/pub/irs-pdf/f972.pdf Form Form 8873 Extraterritorial Income Exclusion https://www.irs.gov/pub/irs-pdf/f8873.pdf
    Form Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) https://www.irs.gov/pub/irs-pdf/f982.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8873.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i982.pdf Form and Instructions Form 8874 New Markets Credit https://www.irs.gov/pub/irs-pdf/f8874.pdf
    Form Form 1045 Application for Tentative Refund https://www.irs.gov/pub/irs-pdf/f1045.pdf Form and Instructions Form 8878 IRS e-file Signature Authorization for Form 4868 or Form 2350 https://www.irs.gov/pub/irs-pdf/f8878.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1045.pdf Form and Instructions Form 8878 SP IRS e-file Signature Authorization for Form 4868 or Form 2350 (Spanish Version) https://www.irs.gov/pub/irs-pdf/f8878sp.pdf
    Form Form 1098-F Fines, Penalties and Other Amounts https://www.irs.gov/pub/irs-pdf/f1098f.pdf Form and Instructions Form 8879 IRS e-file Signature Authorization https://www.irs.gov/pub/irs-pdf/f8879.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1098f.pdf Form and Instructions Form 8879 SP IRS e-file Signature Authorization (Spanish Version) https://www.irs.gov/pub/irs-pdf/f8879sp.pdf
    Form Form 1116 Foreign Tax Credit (Individual, Estate, or Trust) https://www.irs.gov/pub/irs-pdf/f1116.pdf Form and Instructions Form 8880 Credit for Qualified Retirement Savings Contributions https://www.irs.gov/pub/irs-pdf/f8880.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1116.pdf Form Form 8881 Credit for Small Employer Pension Plan Startup Costs https://www.irs.gov/pub/irs-pdf/f8881.pdf
    Form and Instructions Form 1127 Application for Extension of Time for Payment of Tax Due to Undue Hardship https://www.irs.gov/pub/irs-pdf/f1127.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8881.pdf
    Form Form 1128 Application to Adopt, Change or Retain a Tax Year https://www.irs.gov/pub/irs-pdf/f1128.pdf Form and Instructions Form 8882 Credit for Employer-Provided Child Care Facilities and Services https://www.irs.gov/pub/irs-pdf/f8882.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i1128.pdf Form Form 8886 Reportable Transaction Disclosure Statement https://www.irs.gov/pub/irs-pdf/f8886.pdf
    Form and Instructions Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer https://www.irs.gov/pub/irs-pdf/f1310.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8886.pdf
    Form Form 2106 Employee Business Expenses https://www.irs.gov/pub/irs-pdf/f2106.pdf Form and Instructions Form 8888 Allocation of Refund (Including Savings Bond Purchases) https://www.irs.gov/pub/irs-pdf/f8888.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i2106.pdf Form Form 8889 Health Savings Accounts (HSAs) https://www.irs.gov/pub/irs-pdf/f8889.pdf
    Form and Instructions Form 2120 Multiple Support Declaration https://www.irs.gov/pub/irs-pdf/f2120.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8889.pdf
    Form Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts https://www.irs.gov/pub/irs-pdf/f2210.pdf Form and Instructions Form 8896 Low Sulfur Diesel Fuel Production Credit https://www.irs.gov/pub/irs-pdf/f8896.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i2210.pdf Form Form 8898 Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession https://www.irs.gov/pub/irs-pdf/f8898.pdf
    Form Form 2210-F Underpayment of Estimated Tax by Farmers and Fishermen https://www.irs.gov/pub/irs-pdf/f2210f.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8898.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i2210f.pdf Form Form 8900 Qualified Railroad Track Maintenance Credit https://www.irs.gov/pub/irs-pdf/f8900.pdf
    Form and Instructions Form 2350 Application for Extension of Time to File U.S. Income Tax Return https://www.irs.gov/pub/irs-pdf/f2350.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8900.pdf
    Form and Instructions Form 2350 SP Application for Extension of Time to File U.S. Income Tax Return (Spanish Version) https://www.irs.gov/pub/irs-pdf/f2350sp.pdf Form Form 8903 Domestic Production Activities Deduction https://www.irs.gov/pub/irs-pdf/f8903.pdf
    Form Form 2441 Child and Dependent Care Expenses https://www.irs.gov/pub/irs-pdf/f2441.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8903.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i2441.pdf Form and Instructions Form 8906 Distilled Spirits Credit https://www.irs.gov/pub/irs-pdf/f8906.pdf
    Form Form 2555 Foreign Earned Income https://www.irs.gov/pub/irs-pdf/f2555.pdf Form Form 8908 Energy Efficient Home Credit https://www.irs.gov/pub/irs-pdf/f8908.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i2555.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8908.pdf
    Form Form 3115 Application for Change in Accounting Method https://www.irs.gov/pub/irs-pdf/f3115.pdf Form Form 8910 Alternative Motor Vehicle Credit https://www.irs.gov/pub/irs-pdf/f8910.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i3115.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8910.pdf
    Form Form 3468 Investment Credit https://www.irs.gov/pub/irs-pdf/f3468.pdf Form Form 8911 Alternative Fuel Vehicle Refueling Property Credit https://www.irs.gov/pub/irs-pdf/f8911.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i3468.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8911.pdf
    Form Form 3520 Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts https://www.irs.gov/pub/irs-pdf/f3520.pdf Form Schedule A (Form 8911) Alternative Fuel Vehicle Refueling Property https://www.irs.gov/pub/irs-dft/f8911sa--dft.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i3520.pdf Form Form 8912 Credit to Holders of Tax Credit Bonds https://www.irs.gov/pub/irs-pdf/f8912.pdf
    Form Form 3520-A Annual Information Return of Foreign Trust With a U.S. Owner https://www.irs.gov/pub/irs-dft/f3520a--dft.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8912.pdf
    Instructions https://www.irs.gov/pub/irs-dft/i3520a--dft.pdf Form Form 8915-C Qualified 2018 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/f8915c.pdf
    Form Form 3800 General Business Credit https://www.irs.gov/pub/irs-pdf/f3800.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8915c.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i3800.pdf Form Form 8915-D Qualified 2019 Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/f8915d.pdf
    Form Form 3903 Moving Expenses https://www.irs.gov/pub/irs-pdf/f3903.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8915d.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i3903.pdf Form Form 8915-F Qualified Disaster Retirement Plan Distributions and Repayments https://www.irs.gov/pub/irs-pdf/f8915f.pdf
    Form Form 4070 Employee's Report of Tips to Employer Instructions https://www.irs.gov/pub/irs-pdf/i8915f.pdf
    Form Form 4070A Employee's Daily Record of Tips Form and Instructions Form 8919 Uncollected Social Security and Medicare Tax on Wages https://www.irs.gov/pub/irs-pdf/f8919.pdf
    Form Form 4136 Credit for Federal Tax Paid on Fuels https://www.irs.gov/pub/irs-pdf/f4136.pdf Form Form 8925 Report of Employer-Owned Life Insurance Contracts https://www.irs.gov/pub/irs-pdf/f8925.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i4136.pdf Form and Instructions Form 8932 Credit for Employer Differential Wage Payments https://www.irs.gov/pub/irs-pdf/f8932.pdf
    Form and Instructions Form 4137 Social Security and Medicare Tax on Unreported Tip Income https://www.irs.gov/pub/irs-pdf/f4137.pdf Form Form 8933 Carbon Oxide Sequestration Credit https://www.irs.gov/pub/irs-pdf/f8933.pdf
    Form Form 4255 Recapture of Investment Credit https://www.irs.gov/pub/irs-pdf/f4255.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8933.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i4255.pdf Form Schedule A (Form 8933) Disposal or Enhanced Oil Recovery Owner Certification https://www.irs.gov/pub/irs-dft/f8933sa--dft.pdf
    Form and Instructions Form 4361 Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners https://www.irs.gov/pub/irs-pdf/f4361.pdf Form Schedule B (Form 8933) Disposal Operator Certification https://www.irs.gov/pub/irs-dft/f8933sb--dft.pdf
    Form Form 4562 Depreciation and Amortization (Including Information on Listed Property) https://www.irs.gov/pub/irs-pdf/f4562.pdf Form Schedule C (Form 8933) Enhanced Oil Recovery Operator Certification https://www.irs.gov/pub/irs-dft/f8933sc--dft.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i4562.pdf Form Schedule D (Form 8933) Recapture Certification https://www.irs.gov/pub/irs-dft/f8933sd--dft.pdf
    Form and Instructions Form 4563 Exclusion of Income for Bona Fide Residents of American Samoa https://www.irs.gov/pub/irs-pdf/f4563.pdf Form Schedule E (Form 8933) Election Certification https://www.irs.gov/pub/irs-dft/f8933se--dft.pdf
    Form Form 4684 Causalities and Thefts https://www.irs.gov/pub/irs-pdf/f4684.pdf Form and Instructions Form 8936 Clean Vehicle Credits https://www.irs.gov/pub/irs-pdf/f8936.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i4684.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8936.pdf
    Form Form 4797 Sale of Business Property https://www.irs.gov/pub/irs-pdf/f4797.pdf Form Schedule A (Form 8936) Clean Vehicle Credit Amount https://www.irs.gov/pub/irs-pdf/f8936sa.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i4797.pdf Form Form 8941 Credit for Small Employer Health Insurance Premiums https://www.irs.gov/pub/irs-pdf/f8941.pdf
    Form and Instructions Form 4835 Farm Rental Income and Expenses https://www.irs.gov/pub/irs-pdf/f4835.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8941.pdf
    Form and Instructions Form 4852 Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc https://www.irs.gov/pub/irs-pdf/f4852.pdf Form Form 8949 Sales and other Dispositions of Capital Assets https://www.irs.gov/pub/irs-pdf/f8949.pdf
    Form and Instructions Form 4852 (SP) Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Spanish Version) https://www.irs.gov/pub/irs-pdf/f4852sp.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8949.pdf
    Form and Instructions Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return https://www.irs.gov/pub/irs-pdf/f4868.pdf Form Form 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States https://www.irs.gov/pub/irs-pdf/f8958.pdf
    Form and Instructions Form 4868 SP Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Spanish Version) https://www.irs.gov/pub/irs-pdf/f4868sp.pdf Form Form 8962 Premium Tax Credit (PTC) https://www.irs.gov/pub/irs-pdf/f8962.pdf
    Form and Instructions Form 4952 Investment Interest Expense Deduction https://www.irs.gov/pub/irs-pdf/f4868.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8962.pdf
    Form and Instructions Form 4970 Tax on Accumulation Distribution of Trusts https://www.irs.gov/pub/irs-pdf/f4970.pdf Form Form 8993 Section 250 Deduction for Foreign Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) https://www.irs.gov/pub/irs-pdf/f8993.pdf
    Form and Instructions Form 4972 Tax on Lump-Sum Distributions https://www.irs.gov/pub/irs-pdf/f4972.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8993.pdf
    Form and Instructions Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) https://www.irs.gov/pub/irs-pdf/f4868.pdf Form Form 8994 Employer Credit for Paid Family and Medical Leave https://www.irs.gov/pub/irs-pdf/f8994.pdf
    Form and Instructions Form 5213 Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit https://www.irs.gov/pub/irs-pdf/f5213.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8994.pdf
    Form Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts https://www.irs.gov/pub/irs-pdf/f5329.pdf Form Form 8995 Qualified Business Income Deduction Simplified Computation https://www.irs.gov/pub/irs-pdf/f8995.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i5329.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8995.pdf
    Form Form 5405 Repayment of the First-Time Homebuyer Credit https://www.irs.gov/pub/irs-pdf/f5405.pdf Form Form 8995-A Qualified Business Income Deduction https://www.irs.gov/pub/irs-pdf/f8995a.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i5405.pdf Form Schedule A (Form 8995-A) Specified Service Trades or Businesses https://www.irs.gov/pub/irs-pdf/f8995aa.pdf
    Form Form 5471 Information Return of U.S. Persons with Respect to Certain Foreign Corporations https://www.irs.gov/pub/irs-pdf/f5471.pdf Form Schedule B (Form 8995-A) Aggregation of Business Operations https://www.irs.gov/pub/irs-pdf/f8995ab.pdf
    Form Schedule J (Form 5471) Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporations https://www.irs.gov/pub/irs-pdf/f5471sj.pdf Form Schedule C (Form 8995-A) Loss Netting And Carryforward https://www.irs.gov/pub/irs-pdf/f8995ac.pdf
    Form Schedule M (Form 5471) Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons https://www.irs.gov/pub/irs-pdf/f5471sm.pdf Form Schedule D (Form 8995-A) Special Rules for Patrons of Agricultural or Horticultural Cooperatives https://www.irs.gov/pub/irs-pdf/f8995ad.pdf
    Form Schedule O (Form 5471) Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock https://www.irs.gov/pub/irs-pdf/f5471so.pdf Instructions https://www.irs.gov/pub/irs-pdf/i8995a.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i5471.pdf Form Form 9000 Alternative Media Preference https://www.irs.gov/pub/irs-pdf/f9000.pdf
    Form Form 5695 Residential Energy Credits https://www.irs.gov/pub/irs-pdf/f5695.pdf Form Form 9000 (SP) Alternative Media Preference (Spanish Version) https://www.irs.gov/pub/irs-pdf/f9000sp.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i5695.pdf Form and Instructions Form 9465 Installment Agreement Request https://www.irs.gov/pub/irs-pdf/f9465.pdf
    Form Form 5713 International Boycott Report https://www.irs.gov/pub/irs-pdf/f5713.pdf Instructions https://www.irs.gov/pub/irs-pdf/i9465.pdf
    Form Schedule A (Form 5713) International Boycott Factor (Section 999(c)(1)) https://www.irs.gov/pub/irs-pdf/f5713sa.pdf Form and Instructions Form 9465 SP Installment Agreement Request (Spanish Version) https://www.irs.gov/pub/irs-pdf/f9465sp.pdf
    Form Schedule B (Form 5713) Specifically Attributable Taxes and Income (Section 999(c)(2)) https://www.irs.gov/pub/irs-pdf/f5713sb.pdf Instructions https://www.irs.gov/pub/irs-pdf/i9465sp.pdf
    Form Schedule C (Form 5713) Tax Effect of the International Boycott Provisions https://www.irs.gov/pub/irs-pdf/f5713sc.pdf Form Form T (Timber) Forest Activities Schedule https://www.irs.gov/pub/irs-pdf/ft.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i5713.pdf Instructions https://www.irs.gov/pub/irs-pdf/it.pdf
    Form Form 5884 Work Opportunity Credit https://www.irs.gov/pub/irs-pdf/f5884.pdf Form and Instructions Form W-4 Employee's Withholding Certificate https://www.irs.gov/pub/irs-pdf/fw4.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i5884.pdf Form and Instructions Form W-4 (SP) Employee's Withholding Certificate (Spanish Version) https://www.irs.gov/pub/irs-pdf/fw4sp.pdf
    Form Form 5884-A Employee Retention Credit https://www.irs.gov/pub/irs-pdf/f5884a.pdf Form and Instructions Form W-4 (KO) Employee's Withholding Certificate (Korean Version) https://www.irs.gov/pub/irs-pdf/fw4ko.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i5884a.pdf Form and Instructions Form W-4 (RU) Employee's Withholding Certificate (Russian Version) https://www.irs.gov/pub/irs-pdf/fw4ru.pdf
    Form Form 6198 At-Risk Limitations https://www.irs.gov/pub/irs-pdf/f6198.pdf Form and Instructions Form W-4 (VIE) Employee's Withholding Certificate (Vietnamese Version) https://www.irs.gov/pub/irs-pdf/fw4vie.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i6198.pdf Form and Instructions Form W-4 (ZH-S) Employee's Withholding Certificate (Chinese-Simple Version) https://www.irs.gov/pub/irs-pdf/fw4zhs.pdf
    Form Form 6251 Alternative Minimum Tax-Individuals https://www.irs.gov/pub/irs-pdf/f6251.pdf Form and Instructions Form W-4 (ZH-T) Employee's Withholding Certificate (Chinese-Traditional Version) https://www.irs.gov/pub/irs-pdf/fw4zht.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i6251.pdf Form and Instructions Form W-4 P Withholding Certificate for Pension or Annuity Payments https://www.irs.gov/pub/irs-pdf/fw4p.pdf
    Form and Instructions Form 6252 Installment Sale Income https://www.irs.gov/pub/irs-pdf/f6252.pdf Form and Instructions Form W-4 S Request for Federal Income Tax Withholding from Sick Pay https://www.irs.gov/pub/irs-pdf/fw4s.pdf
    Form Form 6478 Biofuel Producer Credit https://www.irs.gov/pub/irs-pdf/f6478.pdf Form and Instructions Form W-4 V Voluntary Withholding Request https://www.irs.gov/pub/irs-pdf/fw4v.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i6478.pdf Form and Instructions Form W-4 R Withholding Certificate for Retirement Payments Other Than Pensions or Annuities https://www.irs.gov/pub/irs-pdf/fw4r.pdf
    Form Form 6765 Credit for Increasing Research Activities https://www.irs.gov/pub/irs-pdf/f6765.pdf Form and Instructions Form W-7 Application for IRS Individual Taxpayer Identification Number https://www.irs.gov/pub/irs-pdf/fw7.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i6765.pdf Instructions https://www.irs.gov/pub/irs-pdf/iw7.pdf
    Form and Instructions Form 6781 Gains and Losses from Section 1256 Contracts and Straddles https://www.irs.gov/pub/irs-pdf/f6781.pdf Form Form W-7 A Application for Taxpayer Identification Number for Pending U.S. Adoptions https://www.irs.gov/pub/irs-pdf/fw7a.pdf
    Form Form 7203 S Corporation Shareholder Stock and Debt Basis Limitations https://www.irs.gov/pub/irs-pdf/f7203.pdf Instructions https://www.irs.gov/pub/irs-pdf/iw7a.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i7203.pdf Form and Instructions Form W-7 (SP) Application for IRS Individual Taxpayer Identification Number (Spanish Version) https://www.irs.gov/pub/irs-pdf/fw7sp.pdf
    Form Form 7204 Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit Agreement https://www.irs.gov/pub/irs-pdf/f7204.pdf Instructions https://www.irs.gov/pub/irs-pdf/iw7sp.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i7204.pdf Form Form W-7 (COA) Certificate of Accuracy for IRS Individual Taxpayer Identification Number https://www.irs.gov/pub/irs-pdf/fw7coa.pdf
    Form Form 7205 Energy Efficient Commercial Buildings Deduction https://www.irs.gov/pub/irs-pdf/f7205.pdf Form 15620 Section 83(b) Election Still under development at the time of release of this notice.
    Instructions https://www.irs.gov/pub/irs-pdf/i7205.pdf Other: Notice 2006-52 https://www.irs.gov/pub/irs-irbs/irb06-26.pdf
    Form Form 7206 Self-Employed Health Insurance Deduction https://www.irs.gov/pub/irs-pdf/f7206.pdf Other: Notice 2008-40 https://www.irs.gov/pub/irs-irbs/irb08-14.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i7206.pdf Other: Notice 2024-60 https://www.irs.gov/pub/irs-drop/n-24-60.pdf
    Form Form 7207 Advanced Manufacturing Production Credit https://www.irs.gov/pub/irs-pdf/f7207.pdf Other: Publication 972 Tables https://www.irs.gov/pub/irs-pdf/p972.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i7207.pdf Other: Rev. Proc. 2004-12 https://www.irs.gov/pub/irs-irbs/irb04-09.pdf
    Form Form 7210 Clean Hydrogen Production Credit https://www.irs.gov/pub/irs-pdf/f7210.pdf Rev. Proc. 2019-38 https://www.irs.gov/pub/irs-drop/rp-19-38.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i7210.pdf Rev. Proc. 2024-09 https://www.irs.gov/pub/irs-drop/rp-24-09.pdf
    Form Form 7211 Clean Electricity Production Credit https://www.irs.gov/pub/irs-dft/f7211--dft.pdf Rev. Proc. 2024-23 https://www.irs.gov/pub/irs-drop/rp-24-23.pdf
    Instructions Still under development at the time of release of this notice Other: TD 8400 Copy available upon request.
    Form Form 7213 Nuclear Power Production Credit https://www.irs.gov/pub/irs-pdf/f7213.pdf Other: TD 9764 https://www.govinfo.gov/content/pkg/CRECB-2016-pt4/pdf/CRECB-2016-pt4-Pg5756-6.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i7213.pdf Other: TD 9408 https://www.irs.gov/pub/irs-irbs/irb08-33.pdf
    Form Form 7217 Partner's Report of Property Distributed by a Partnership https://www.irs.gov/pub/irs-dft/f7217--dft.pdf Other: TD 9902 https://www.govinfo.gov/content/pkg/FR-2020-07-23/pdf/2020-15351.pdf?utm_medium=email&utm _campaign=subscription+mailing+list&A1utm_source=federalregister.gov
    Instructions Still under development at the time of release of this notice Other: TD 9920 https://www.govinfo.gov/content/pkg/FR-2020-10-01/pdf/2020-21777.pdf
    Form Form 7218 Clean Fuel Production Credit https://www.irs.gov/pub/irs-dft/f7218--dft.pdf Other: TD 9924 https://www.govinfo.gov/content/pkg/FR-2020-10-06/pdf/2020-22071.pdf
    Instructions Still under development at the time of release of this notice Other: TD 9959 https://www.govinfo.gov/content/pkg/FR-2022-01-04/pdf/2021-27887.pdf
    Form Form 8082 Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) https://www.irs.gov/pub/irs-pdf/f8082.pdf Other: TD 9993 https://www.govinfo.gov/content/pkg/FR-2024-08-22/html/2024-18576.htm
    Instructions Form 8082 https://www.irs.gov/pub/irs-pdf/i8082.pdf Other: TD 9998 https://www.govinfo.gov/content/pkg/FR-2024-06-25/pdf/2024-13331.pdf
    Form Form 8275 Disclosure Statement https://www.irs.gov/pub/irs-pdf/f8275.pdf Other: TD 9999 https://www.govinfo.gov/content/pkg/FR-2024-06-28/pdf/2024-13844.pdf
    Instructions https://www.irs.gov/pub/irs-pdf/i8275.pdf