U.S. Business Income Tax Return

Forms and Documents

Document Name	Status
Form 1120-F Schedule S U. S. Business Income Tax Return Form	Modified
1545-0123 Supporting Statement 2020-01-29.docx Supporting Statement A	2020-01-30
Product -Costs For Business Forms 0123sc11042019.pdf Supplementary Document	2019-11-14
p6292--2019-09-00.pdf Supplementary Document	2019-11-14
Large BTB Survey 8-07-17_v9.pdf Supplementary Document	2018-11-19
Small BTB Survey 8-07-17_v9.pdf Supplementary Document	2018-11-19

IC Document Collections

IC ID	Document Title	Status
39552	U. S. Business Income Tax Return Form	Modified

ICR Details

OMB Control No: 1545-0123	ICR Reference No: 201907-1545-001
Status: Active	Previous ICR Reference No: 201805-1545-019
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Business Income Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 01/30/2020
	Date Received in OIRA: 12/30/2019
Terms of Clearance: Terms of Clearance: Per its pre-existing agreement with IRS, OMB's approval of the U. S. Business Income Tax Return and associated forms is extended until December 2020. IRS shall submit its next request for an extension of OMB approval before this expiration date, and continue to do so on an annual basis. IRS in its next submission shall respond to comments received in this submission. Comment: The supporting statement of this ICR was updated to reflect public comment.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2021	36 Months From Approved	01/31/2020
Responses	12,000,000	0	11,300,000
Time Burden (Hours)	3,344,000,000	0	3,157,000,000
Cost Burden (Dollars)	61,558,000,000	0	58,148,000,000

---

Abstract: These forms are used by businesses to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistics use.

---

Authorizing Statute(s): US Code: 26 USC 857(b)(3)(D) Name of Law: Method of taxation of real estate investment trusts and holders of shares or certificates of benefic
   US Code: 31 USC 330 Name of Law: Best Practices for Tax Advisors
   US Code: 26 USC 601 Name of Law: Subpart E, Conference and Practice Requirements
   US Code: 26 USC 446(e) Name of Law: Requirement respecting change of accounting method.
   PL: Pub.L. 110 - 289 3022 Name of Law: Housing and Economic Recovery Act of 2008
   PL: Pub.L. 109 - 432 105(e)(4)(A) Name of Law: Tax Relief and Health Care Act of 2006
   PL: Pub.L. 103 - 66 13311 Name of Law: Omnibus Budget Reconciliation Act of 1993
   PL: Pub.L. 110 - 343 202,301,304,310,314 & 702 Name of Law: Emergency Economic Stabilization Act of 2008
   PL: Pub.L. 111 - 145 111 Name of Law: United States Capitol Police Administrative Technical Corrections Act of 2009
   US Code: 26 USC 853 Name of Law: Foreign tax credit allowed to shareholders
   PL: Pub.L. 111 - 148 1421 Name of Law: Patient Protection and Affordable Care Act
   PL: Pub.L. 111 - 240 2012, 2013 Name of Law: Small Business Jobs Act of 2010
   US Code: 26 USC 38 Name of Law: General business credit
   US Code: 26 USC 6421 Name of Law: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain ex
   US Code: 26 USC 6427 Name of Law: Fuels not used for taxable purposes
   US Code: 26 USC 6420 Name of Law: Gasoline used on farms
   US Code: 26 USC 50(a) Name of Law: Recapture in case of dispositions, etc.
   US Code: 26 USC 6425(a) Name of Law: Adjustment of overpayment of estimated income tax by corporation
   US Code: 26 USC 179 Name of Law: Election to expense certain depreciable business assets
   US Code: 26 USC 274(d) Name of Law: Disallowance of certain entertainment, etc., expenses
   US Code: 26 USC 280F Name of Law: Limitation on depreciation for luxury automobiles
   US Code: 26 USC 45A (f) Name of Law: Indian Employment Credit: (f) Termination
   US Code: 26 USC 6251 Name of Law: Administrative adjustment requests
   US Code: 26 USC 771 Name of Law: Application of subchapter to electing large partnerships.
   PL: Pub.L. 110 - 343 302 Name of Law: Emergency Economic Stabilization Act of 2008
   PL: Pub.L. 110 - 289 3022, 3081 Name of Law: Housing and Economic Recovery Act of 2008
   PL: Pub.L. 110 - 246 15316, 15321 Name of Law: Food, Conservation, and Energy Act of 2008
   PL: Pub.L. 111 - 147 102 Name of Law: Hiring Incentives to Restore Employment Act
   US Code: 26 USC 774 Name of Law: Other modifications.
   US Code: 26 USC 55 Name of Law: Alternative minimum tax imposed
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 775 Name of Law: Electing large partnership defined.
   US Code: 26 USC 6698 Name of Law: Failure to file partnership return
   US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
   PL: Pub.L. 110 - 245 111(a) Name of Law: : Heroes Earnings Assistance and Relief Tax Act of 2008
   US Code: 26 USC 6031 Name of Law: Return of partnership income
   US Code: 26 USC 45P Name of Law: Employer Wage Credit for Employees Who Are Active Duty Members of the Uniformed Services
   PL: Pub.L. 110 - 141 8(b) Name of Law: Exclusion From Income for Payments From the Hokie Spirit Memorial Fund
   US Code: 26 USC 772 Name of Law: Simplified flow-through.
   US Code: 26 USC 773 Name of Law: Computations at partnership level.
   PL: Pub.L. 109 - 135 101 Name of Law: Gulf Opportunity Zone Act of 2005
   US Code: 26 USC 851 Name of Law: Definition of regulated investment companies
   US Code: 26 USC 854 Name of Law: Limitations applicable to dividends
   US Code: 26 USC 855 Name of Law: Dividends paid by regulated investment company after close of taxable year
   US Code: 26 USC 6037 Name of Law: Return of S corporation
   US Code: 26 USC 1222 Name of Law: Other terms relating to capital gains and losses
   US Code: 26 USC 1374 Name of Law: Tax imposed on certain built-in gains
   US Code: 26 USC 94(d) Name of Law: Limitation on credit
   US Code: 26 USC 468B Name of Law: Special rules for designated settlement funds
   US Code: 26 USC 6655 Name of Law: Failure by corporation to pay estimated income tax
   US Code: 26 USC 6402 Name of Law: Authority to make credit or refunds.
   US Code: 26 USC 6161 Name of Law: Extension of time for paying tax
   US Code: 26 USC 442 Name of Law: Change of annual accounting period
   US Code: 26 USC 172 Name of Law: Net operating loss deduction
   US Code: 26 USC 776 Name of Law: Special rules for partnerships holding oil and gas properties
   US Code: 26 USC 777 Name of Law: Regulations
   US Code: 26 USC 860A Name of Law: Taxation of REMIC's
   US Code: 26 USC 860G Name of Law: Other definitions and special rules
   US Code: 44 USC 3507 Name of Law: Advance payment of earned income credit
   US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
   US Code: 26 USC 1561 Name of Law: Limitations on certain multiple tax benefits in the case of certain controlled corporations
   US Code: 26 USC 1563 Name of Law: Definitions and special rules
   US Code: 26 USC 6012(a)(2) Name of Law: Persons Required to Make Returns of Income
   PL: Pub.L. 111 - 5 1142 Name of Law: AMERICAN RECOVERY AND REINVESTMENT ACT
   US Code: 26 USC 881 Name of Law: Tax on income of foreign corporations not connected with United States business
   US Code: 26 USC 882 Name of Law: Tax on income of foreign corporations not connected with United States business
   US Code: 26 USC 164 Name of Law: Taxes
   PL: Pub.L. 111 - 5 1201(a) (b) Name of Law: Small Business Jobs Act of 2010
   PL: Pub.L. 111 - 240 2021(a)(1)(2)(B) Name of Law: Small Business Jobs Act of 2010
   US Code: 26 USC 55 Name of Law: Alternative minimum tax imposed
   US Code: 26 USC 528 Name of Law: Certain homeowners associations.
   US Code: 26 USC 6011(c) Name of Law: Returns, etc., of DISCS and former DISCS and FSC's and former FSC's
   US Code: 26 USC 801 Name of Law: Tax imposed
   PL: Pub.L. 110 - 343 321, 323(a), 324 Name of Law: Tax Extenders and Alternative Minimum Tax Relief Act of 2008
   PL: Pub.L. 115 - 97 59A,367,91,965,199A,451,163(j) Name of Law: Tax Cut Job Act
   US Code: 26 USC 46 Name of Law: Amount of credit
   US Code: 26 USC 884 Name of Law: Branch profits tax
   PL: Pub.L. 109 - 280 1202,1204,1206 Name of Law: Pension Protection Act 0f 2006
   US Code: 26 USC 1461 Name of Law: Name of Law: Liability for withheld tax
   US Code: 26 USC 1441 Name of Law: : Withholding of tax on nonresident aliens
   US Code: 26 USC 1442 Name of Law: Withholding of tax on foreign corporations
   US Code: 26 USC 871 Name of Law: Tax on nonresident alien individuals
   PL: Pub.L. 109 - 432 105,111,405 Name of Law: Tax Relief and Health Care Act of 2006
   PL: Pub.L. 109 - 58 1332,1344, 1348,1331 Name of Law: Energy Tax Incentives Act of 2005
   PL: Pub.L. 110 - 28 8214 Name of Law: U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act
   US Code: 26 USC 6012 Name of Law: Persons required to make Returns of Income
   PL: Pub.L. 110 - 245 303 Name of Law: Heroes Earnings Assistance and Relief Tax Act of 2008
   PL: Pub.L. 109 - 280 1202, 1204 Name of Law: Pension Protection Act of 2006
   US Code: 26 USC 4951 Name of Law: Taxes on self-dealing
   US Code: 26 USC 831 Name of Law: Tax on insurance companies other than life insurance companies
   US Code: 26 USC 527 Name of Law: Political organizations
   US Code: 26 USC 528 Name of Law: Certain homeowners associations
   US Code: 26 USC 856 Name of Law: Certain homeowners associations
   US Code: 26 USC 857 Name of Law: Taxation of real estate investment trusts and their beneficiaries.
   US Code: 26 USC 858 Name of Law: Dividends paid by real estate investment trust after close of taxable year.
   US Code: 26 USC 859 Name of Law: Adoption of annual accounting period.
   US Code: 26 USC 852 Name of Law: Taxation of regulated investment companies.
   PL: Pub.L. 111 - 5 51201(b) and 51211 Name of Law: The American Recovery & Reinvestment Act
   US Code: 26 USC 338(a) Name of Law: Certain stock purchases treated as asset acquisitions
   US Code: 26 USC 852(b)(3)(D) Name of Law: Method of taxation of companies and shareholders
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 51718	09/30/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 69825	12/19/2019
Did the Agency receive public comments on this ICR? Yes

---

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
U. S. Business Income Tax Return	1138, 1139, 1139, 2220, Form 8865, Schedule G, 8990, 8991, 8991, 1065 Schedule B-1, 1065 Schedule C, 1066 Schedule Q, 1125-E, 1125-A, 1125-E, 1127, 1128, 1128, 2220, 965 B, 965, Schedule A, 965, Schedule B, 965, Schedule D, 965, Schedule E, 965, Schedule F, 965, Schedule G, 965, Schedule H, 4255, 8844, 5884, 1065-X, 1065-X, 1120-S Schedule M-3, 2439, 1120-IC DISC Schedule P, 1120-F Schedule V, 1120-ND, 1120-PC, 56, 8848, 8900, 1120 Schedule O, 5471 Schedule J Schedule M Schedule O, 1120-L Schedule M-3, 8858 Schedule M, 8865 Schedule K-1 Schedule O Schedule P, 1066, 1118, 1118 Schedule i, 1118 Schedule J, 1118 Schedule K, 1120, 1120 Schedule D, 1120 Schedule H, 1120 Schedule M-3, 1120 Schedule PH, 1120-F Schedule H, 1120-F Schedule i, 1120-F Schedule M-1 and Schedule M-2, 8938, 8941, 8941, 8947, 926, 926, 966, 970, 976, 982, 1120 Schedule B, 1120 Schedule N, 1120 Schedule O, 1120-C, 1120 Schedule G, 5713, 8023, 8050, 8275, 8275-R, 8302, 8308, 8329, 8621-A, 8697, W-8 BEN, 8804, 8805 , 8804 Schedule A, 8288-A, 1042-T, 8865 Schedule G, 8838-P, 1042-S, 5884-A, 5884-A, 1042-S, 8804-C, 8804-C, 8865 Schedule H, Instructions 8594, 8844, 8838-P, 2553, 2553, 2848, 2848, 3115, 3115, 3468, 3468, 3520, 3520, 3800, 3800, 4136, 4136, 4255, 4466, 8866, 4562, 1065 Schedule K-1, 4562, 8896, 8900, 1065 Schedule M-3, 1065 Schedule M-3, 1120-ND, W-8 BEN-E, 5713 Schedule B, 1120-PC Schedule M-3, 1042, 1120-S Schedule D, 1065-B Schedule K-1, 1120-S Schedule K-1, 1120-L, 8830, 8908, 1120-PC, 1120-REIT, 1120-S Schedule B-1, SS-4 (PR), T (TIMBER), W-8 BEN, 5471 Schedule J, W-8 IMY, W-8 IMY, 1120-H, 5471 Schedule M, 5471 Schedule O, 5472, 5713, 6478, 6627, 6781, 5471, Schedule E, 7004, 3250-A, 3520-A, 5471, Schedule H, 5471, Schedule I-1, Inst. 56, 8023, 7004, 8288-B, 8300, 8404, 8655, 8716, 8932, 8933, 8936, 8937, 8937, 8938, 8804 Schedule A, 8804-W, 8804-W, 8810, 8810, 8813, 8816, 8819, 8820, 8822-B, 8824, 8824, 8825, 8826, 8827, 8832, 8833, 8835, 8835, 8842, 8844, 8845, 8846, 8858, 8858, 8858 Schedule M, 8864, 8865, 1120-H, 1120-SF, 1120-F Schedule S, 1120-F Schedule H, 1120-FSC, 1120-F Schhedule M-3, 1120-F Schedule V, 1120 Schedule D, 1120-F Schedule M-3, W-8 ECI, 1120-L, 1120-IC DISC, 8936, 8864, W-8 ECI, 1065 , 1065 Schedule K-1 , 1065 Schedule C, 1065 Schedule D, 1066, 1118, 1118 Schedule K, 1118 Schedule J, 1120, 1120-C, 1120-F, 1120-F Schedule P, 1120-F Schedule I, W-8 BEN-E, 8911, 8845, 8082, 8082, 1120-REIT, 6478, 1120-RIC, 1120-S, 6765, 1120-PC Schedule M-3, 1120-W, 8834, 1120 Schedule M-3, 1120 Schedule PH, 1120 Schedule UTP , 1120-FSC Schedule P, 1120-IC DISC, 8979, 8992, 8992, 8993, 8993, 8994, 8994, 8996, 8996, 965, 965, Schedule C, 8865, 8865 Schedule K-1, 8865 Schedule O, 8865 Schedule P, 8866, 8869, 8873, 8873, 8874, 8875, 8878-A, 8879-C, 8879-I, 8879-PE, 8879-S, 8881, 8882, 8883, 8883, 8886, 8886, 973, SS-4, SS-4, SS-4 (PR), T (TIMBER), 972, 1120-L Schedule M-3, 1120-POL , 1120-RIC, 5713 Schedule A, 5472, 56, 56F, 5735, 6198, 6198, 6765, 8275, 8283, 8288, 8288, 8453-C, 8453-PE, 8453-S, 8621, 8697, 8911, 8912, 8912, 8916, 8918, 8916-A, 8918, 8923, 8925, 8927, 8966, 8902, 8902, 1120 Schedule UTP, 1120-F , 1120-F Schedule S, 1120-IC DISC Schedule K, 1120-IC DISC Schedule Q, 1120-S, 1120-S Schedule D, 1120-S Schedule K-1, 1120-S Schedule M-3, 1120-SF, 1120-W, 4797, 1120-X, 4684, 4684, 4797, 4810, 4876-A, 5452, 5471, 5471, 1122, 2438, 5713 Schedule C, 5735, 5884, 8275-R, 8806, 8838, 1065 Schedule D, 1120-F Schedule M-3, 1120-F Schedule P, 1120-FSC, 8805, 8283, 8609, 8609, 8609-A, 8609-A, 8611, 8621, 8621-A, 8703, 8903, 8903, 8906, 8908, 8910, 8910, 8453-I, 851, 8586, 8594, 8752, 1042, 1065, 8979, 8804, 1099-LS, 1065X, 8966-C, Instructions for Form 1065, Schedule D, 8865, Schedule H, 8966, Form 1065, Schedule B-2, Instr. 1065, Sch. B-2, 1118, Form 1118, Sch. K, 5471, Schedule P, 5735, Schedule P, 8288-A	Exclusion of Income From the international Operation of Ships or Aircraft Under Section 883 ,   U. S. Income Tax Return of a Foreign Sales Corporation ,   U. S. Income Tax Return for Homeowners Associations ,   Shareholder's Statement of IC-DISC Distributions ,   Borrower's Certificate of Compliance With the Rules for Producer's Loans ,   Net Income (Loss) Reconciliation for U. S. Life Property and Casualty Insurance Companies With Total Assets of $10 Million or More ,   U. S. Income Tax Return for Certain Political Organizations ,   U. S. Income Tax Return for Regulated Investment Companies ,   U. S. Income Tax Return for an S Corporation ,   Capital Gains and Losses and Built-In Gains ,   Shareholder's Share of Income, Deductions, Credits, etc ,   Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More ,   U.S. Income Tax Return for Settlement Funds (Under Section 4688) ,   Estimated Tax for Corporations ,   Amended U.S. Corporation Income Tax Return ,   Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return ,   Cost of Goods Sold ,   Compensation of Officers ,   Instructions for Form 1125-E ,   Application for Extension of Time for Payment of Tax Due to Undue Hardship ,   Application to Adopt, Change, or Retain a Tax Year ,   Instructions for Form 1128 ,   Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback ,   Corporation Application for Tentative Refund ,   Instructions for Form 1139 ,   Underpayment of Estimated Tax by Corporations ,   Instructions for Form 2220 ,   Undistributed Capital Gains Tax Return ,   Election by a Small Business Corporation ,   Instructions for Form 2553 ,   Power of Attorney and Declaration of Representative ,   Instructions for Form 2848 ,   Application for Change in Accounting Method ,   Instructions for Form 3115 ,   Investment Credit ,   Instructions for Form 3468 ,   Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts ,   Instructions for Form 3520 ,   General Business Credit ,   Instructions for Form 3800 ,   Credit for Federal Tax Paid on Fuels ,   Instructions for Form 4136 ,   Recapture of Investment Credit ,   Corporation Application of Quick Refund of Overpayment of Estimated Tax ,   Depreciation and Amortization (Including Information on Listed Property) ,   Instructions for Form 4562 ,   Casualties and Theft ,   Instructions for Form 4684 ,   Sales of Business Property ,   Instructions for Form 4797 ,   Request for Prompt Assessment Under Internal Revenue Code Section 6501(d) ,   Election To Be Treated as an Interest Charge DISC ,   Corporate Report of Nondividend Distributions ,   Annual Withholding Tax Return for U.S. Source Income of Foreign Persons ,   U. S. Return of Partnership Income ,   Information for Partners Owning 50% or More of the Partnership ,   Additional Information for Schedule M-3 Filers ,   Capitals Gains and Losses ,   Partner's Share of Income, Deductions, Credits, etc ,   Net Income (Loss) Reconciliation for Certain Partnerships ,   U. S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return ,   Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation ,   Foreign Tax Credit-Corporations ,   Reduction of Foreign Oil and Gas Taxes ,   Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Bal ,   Foreign Tax Carryover Reconcilliation Schedule ,   U. S. Corporation Income Tax Return ,   Additional for Schedule M-3 Filers ,   Capital Gains and Losses ,   Information on Certain Persons Owning the Corporation's Voting Stock ,   section 280H Limitations for a Personal Service Corporation (PSC) ,   Net Income (Loss) reconciliation for Corporations with Total Assets of $10 Million of More ,   Foreign Operations of U. S. Corporations ,   Consent Plan and Apportionment schedule for a Controlled Group ,   U. S. Personal Holding Company (PHC) Tax ,   Uncerttain Tax Position Statement ,   U. S. Income Tax Return for Cooperative Associations ,   U. S. Income Tax Return of a Foreign Corporation ,   Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8 ,   Interest Expense Allocation Under Regulations section 1.662-5 ,   Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books ,   Net income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More ,   List of Foreign Partner Interests ,   Information Return of US Persons With Respect to Certain Foreign Corporations ,   Instructions for Form 5472 ,   Notice Concerning Fiduciary Relationship ,   Notice Concerning Fiduciary Relationship of Financial Institution ,   International Boycott Report ,   Instructions for Form 5713 ,   International Boycott Factor (Section 999(c)(1)) ,   Tax Effect of the International Boycott Provisions ,   American Samoa Economic Development Credit ,   Instructions for Form 5735 ,   Work Opportunity Credit ,   At-Risk Limitations ,   Instructions for Form 6198 ,   Biofuel Producer Credit ,   Environmental Taxes ,   Credit for Increasing Research Actrivities ,   Gains and Losses From Section 1256 Contracts and Straddles ,   Application for Automatic Extension of Time to File Certain Business Income Tax, Informationm, and Other Returns ,   Elections Under Section 338 for Corporations Making Qualified Stock Purchases ,   Instructions for Form 7004 ,   Instructions for Form 8023 ,   Direct Deposit Corporate Tax Refund ,   Disclosure Statement ,   Instructions for Form 8275 ,   Regulation Disclosure Statement ,   Instructions for Form 8275R ,   Noncash Charitbable Contributions ,   Instructions for Form 8283 ,   US Withholding Tax Return for Dispositions by Foreign Persons of US Real Property Interests ,   Instructions for Form 8288 ,   Application for Withholding Certificate of Dispositions by Foreign Persons of US REal Property Interests ,   Report of Cash Payments Over $10,000 Recieved In a Trade of Business. ,   Electronic Deposit of Tax Refund of $1 Million or More ,   Report of Sale or Exchange of Certain Partnership Interests ,   Lender's Information Return for Mortgage Credit Certificates (MCCs) ,   Interest Charge on DISC-Related Deferred Tax Liability ,   Foreign Corporation Income Tax Declaration ,   US Corporation Income Tax Declaration for an IRS e-file Return ,   US PArtnership Declaration for an IRS e-file Return ,   US S Corporation Income Tax Declararion for an IRS e-file Return ,   Affiliations Schedule ,   Low-Income Housing Credit ,   Asset Acquisition Statement Under Section 1060 ,   Low Income Housing Credit Allocation and Certification ,   Instructions for Form 8609 ,   Annual Statement for Low Income Housing Credit ,   Instructions for Form 8609-A ,   Recapture of Low-Income Housing Credit ,   Information Return by a Shareholder of a Passive Foreign Investment Co or Qualified Electing Fund ,   Instructions for Form 8621 ,   Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company ,   Instructions for Form 8621-A ,   Reporting Agent Authorization ,   Interest Computation Under the Look-Back Method for Completed Long-Term Contracts ,   Instructions for Form 8697 ,   Annual Certification of a Residential Rental Project ,   Election to Have a Tax Year Other Than a Required Tax Year ,   Required Payment or Refund Under Section 7519 ,   Annual Return for Partnership Withholding Tax (Section 1446) ,   Foreign Partner's Information Statement of Section 1446 Withholding Tax ,   Penalty for Underpayment of Estimated Section 1446 Tax By Partnerships ,   Instructions for Form 8804 Schedule A ,   Installment Payments of Section 1446 Tax for Partnerships ,   Instructions for Form 8804-W ,   Information Return for Acquisition of Control or Substantial Change in Capital Structure ,   Corporate Passive Activity Loss and Credit Limitations ,   Instructions for Form 8810 ,   Partnership Withholding Tax Payment Voucher (Section 1446) ,   Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies ,   Dollar Election Under Section 985 ,   Orphan Drug Credit ,   Change of Address - Business ,   Like-Kind Exchanges ,   Instructions for Form 8824 ,   Real Estate Income and Expenses of a Partnership or an S Corporation ,   Disabled Access Credit ,   Credit for Prior Year Minimum Tax - Corporations ,   Entity Classification Election ,   Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) ,   Renewable Electricity, Refined Coal, and Indian Coal Production Credit ,   Instructions for Form 8835 ,   Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Agreement ,   Election to USe Different Annulazation Periods for Corporate Estimated Tax ,   Empowerment Zone Employment Credit ,   Indian Employment Credit ,   Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips ,   Information Return of U.S. Persons With Respect To Foreign Disregarded Entities ,   Instructions for Form 8858 ,   Transactions Between Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities ,   Biodiesel and Renewable Diesel Fuels Credit ,   REturn of US Persons With REspect to Certain Foreign Partnerships ,   Instructions for Form 8865 ,   Partner's Share of Income, Credits, Deductions, etc. ,   Transfer of Property to a Foreign Partnership ,   Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership ,   Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method ,   Instructions for Form 8866 ,   Qualified Subchapter S Subsidiary Election ,   Extreterritorial Income Exclusion ,   Instructions for Form 8873 ,   New Markets Credit ,   Taxable REIT Subsidiary Election ,   IRS e-file Elctronic Funds Withdrawal Authorization for Form 7004 ,   IRS e-file Signature Authorization for Form 1120 ,   IRS e-file Signature Authorization for Form 1120-F ,   IRS e-file Signature Authorization for Form 1065 ,   IRS e-file Signature Authorization for Form 1120S ,   Cerdit for Small Employer Pension Plan Startup Costs ,   Credit for Employer-Provided Childcare Facilities and Services ,   Asset Allocation Statement Under Section 338 ,   Instructions for Form 8883 ,   Reportable Transaction Disclosure Statement ,   Instructions for Form 8886 ,   Low Sulfur Diesel Fuel Production Credit ,   Qualified Railroad Track Maintenance Credit ,   Alternative Tax on Qualified Shipping Activities ,   Instructions for Form 8902 ,   Domestic Production Activities Deduction ,   Instructions for Form 8903 ,   Distilled Spirits Credit ,   Energy Efficient Home Credit ,   Alternative Motor Vehicle Credit ,   Instructions for Form 8910 ,   Alternative Fuel Vehicle Refueling Property Credit ,   Credit to Holders of Tax Credit Bonds ,   Instructions for Form 8912 ,   Reconciliation of Schedule M-3 Taxable Income for Mixed Groups ,   Supplemental Attachment to Schedule M-3 ,   Material Advisor Disclosure Statement ,   Instructions for Form 8918 ,   Mine Rescue Team Training Credit ,   Report of Employer-Owned Life Insurance Contacts ,   Determination Under Section 860(e)(4) by a Qualified Investment Entity ,   Credit for Employer Differential Wage Payments ,   Carbon Dioxide Sequestration Credit ,   Qualified Plug-In Electric Drive Motor Vehicle Credit ,   Report of Organizational Actions Affecting Basis of Securities ,   Instructions for Form 8937 ,   Statement of Specified Foreign Financial Assets ,   Instructions for Form 8938 ,   Credit for Small Employer Health Insurance Premiums ,   Instructions for Form 8941 ,   REport of Branded Perscription Drug Information ,   Return by a US Transferor of Property to a Foreign Corporation ,   Instructions for Form 926 ,   Corporate Dissolution or Liquidation ,   Application to Use LIFO Inventory Method ,   Consent of Shareholder to Include Specific Amount in Gross Income ,   Corporation Claim for Deduction for Consent Dividends ,   Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust ,   Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment ,   Application for Employer Identification Number ,   Instructions for Form SS-4 ,   Solicitud de Numero de Identificacion Patronal (EIN) ,   Instructions for Form SS-4 (PR) ,   Forest Activities Schedule ,   Instructions for Form T (TIMBER) ,   Certification of Foreign Status of Beneficial Owner for United States Tax Withholding ,   Instructions for Form W-8 BEN ,   Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain US Branches for United States Tax Withholding ,   Instructions for Form W-8 IMY ,   Foreign Partner's Information Statement of Section 1446 Withholding Tax ,   Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) ,   Return for Nuclear Decommissioning Funds and Certain Related Persons ,   Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States ,   Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) ,   Specifically Attributable Taxes and Income (Section 999(c)(2)) ,   Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More ,   Instruction Form 1065 ,   Instruction Form 1065 Schedule K-1 ,   Instructions for Form 1065 Schedule C ,   Instructions for Form 1065 Schedule D ,   Instructions for Form 1065 Schedule M-3 ,   Instructions for Form 1066 ,   Instructions for Form 1118 ,   Instructions for Form 1118 Schedule K ,   Instructions for Form 1118 Schedule J ,   Instructions for Form 1120 ,   Instructions for Form 1120-C ,   Instructions for Form 1120-F ,   Instructions for Form 1120-F Schedule H ,   Instructions for Form 1120-F Schedule P ,   Instructions for Form 1120-FSC ,   Instructions for Form 1120-F Schedule I ,   Instructions for Form 1120-F Schedule M-3 ,   Instructions for Form 1120-F Schedule S ,   Instructions for Form 1120-F Schedule V ,   Instructions for Form 1120 Schedule D ,   Certificate of Status of Beneficial Owner for US Tax Withholding & Reporting Entities ,   Instructions for Form W-8 ECI ,   Instructions for Form 1042 ,   Instructions for Form 1120-S Schedule D ,   U.S. Income Tax Return for Real Estate Investment Trusts ,   Instructions for Form 1120-RIC ,   U.S. Life Insurance Company Income Tax Return ,   Instructions for Form 1120-H ,   Instructions for Form 1120-SF ,   Instructions for Form 1120-S ,   Instructions for Form 6478 ,   Instructions for Form 6765 ,   Instructions for Form 1120-IC DISC ,   Instructions for Form 8911 ,   Instructions for Form 8082 ,   Instructions for Form 8936 ,   Amended Return or Administrartive Adjustment Request(AAR) ,   Instructions for Form 1065-X ,   Instructions for Form 1120 Schedule M-3 ,   Instructions for Form 1120 Schedule PH ,   Instructions for Form 1120 Schedule UTP ,   List of Vessels or Aircraft, Operators, and Owners ,   Transfer Price or Commision ,   Intercompany Transfer Price and Commission ,   Interest Charge Domestic International Sales Corporation Return ,   Instructions for Form 1120-L ,   Instructions for Form 1120-ND ,   U.S. Property and Casualty Insurance Company Income Tax Return ,   Instructions for Form 1120-PC ,   Instructions for Form 1120-PC Schedule M-3 ,   Instructions for Form 1120-REIT ,   Information on Certain Shareholders on an S Corporation ,   Instructions for Form 1120-W ,   Instructions for Form 56 ,   Instructions for Form 5884 ,   Enhanced Oil Recovery Credit ,   Qualified electric Vehicle Credit ,   Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2(a) and (c) ,   Instructions for Form 8900 ,   Instructions for Form 8908 ,   Instructions for Form 4255 ,   Instructions for Form 8844 ,   Instructions for Form 8845 ,   Instructions for Form 8864 ,   Instructions for Form 1065-B Schedule K-1 ,   Instructions for Form 1120-S Schedule K-1 ,   Instructions for Form 1120 Scedule O ,   Instructions for Form 1120-F Schedule M-3 ,   Instructions for Form 1120-L Schedule M-3 ,   Instructions for Form 1120-S Schedule M-3 ,   Instructions for Form 5471 Schedule J Schedule M Schedule O ,   Instructions for Form 8858 Schedule M ,   Instructions for Form 8865 Schedule K-1 Schedule O Schedule P ,   Election Out of the Centralized Partnership Audit Regime ,   Instructions for Form 1065, Schedule B-2 ,   Capital Gains and Losses ,   Reportable Life Insurance Sale ,   Instructions for Form 1065X Amended Return or Administrative Adjustment Request (AAR) ,   Instructions for Form 1118 Foreign Tax Credit - Corporations ,   Instructions for Form 1118, Sch. K ,   Notice to Shareholder of Undistributed Long-Term Capital Gains ,   Annual Return of Foreign Trust with a U.S. Owner ,   Instructions for Form 3520-A Annual Return of Foreign Trust with a U.S. Owner ,   Income, War Profits, and Excess Profits Taxes Paid or Accrued ,   Current Earnings and Profits ,   Info for Global Intangible Low-Taxed Income ,   Transfer of Property to a Foreign Corporation ,   Instructions for Form 56 - Notice Concerning Fiduciary Relationship ,   Allocation of Income and Expenses Under Sec. 936(h)(5) ,   Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests ,   Instructions for Form 8594 Asset Acquisition Statement Under Section 1060 ,   Instructions for Form 8804 Annual Return for Partnership Withholding Tax (Section 1446) ,   Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method ,   Instructions for Form 8844 Empowerment Zone and Renewal Community Employment Credit ,   Acceleration to Gain Deferral Method Under Section 721 (c) ,   Statement of Application for the Gain Deferral Method Under Section 721(c) ,   FATCA Report ,   Instructions for FATCA Report ,   Cover Sheet for Form 8966 Paper Submissions ,   Limitation on Business Interest Expense IRC 163(j) ,   Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts ,   Instructions for Form 8991 ,   U.S Shareholder Calculation of Global Intangible Low‐Taxed Income (GILTI). ,   Instructions for Form 8992 ,   Section 250 Deduction for Foreign-Derived Intangible Income (FDII) ,   Instructions for Form 8993 ,   Employer Credit for Paid Family and Medical Leave ,   Instructions for Form 8994 ,   Qualified Opportunity Fund ,   Instructions for Form 8996 ,   Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System ,   Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and (REIT) Report of Net 965 Inclusion ,   U.S. Shareholder's Section 965(a) Inclusion Amount ,   Deferred Foreign Income Corporation's Earnings and Profits ,   U.S. Shareholder's Aggregate Foreign Earnings and Profits Deficit ,   U.S. Shareholder's Aggregate Foreign Cash Position ,   U.S. Shareholder's Aggregate Foreign Cash Position Detail ,   Foreign Taxes Deemed Paid by Domestic Corporation - 2018 Tax Year ,   Foreign Taxes Deemed Paid by Domestic Corporation whose last tax year ends 2017 ,   Amount Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes ,   Partnership Representative Revocation, Designation, and Resignation Form ,   Instructions to Form 8979 ,   Foreign Person’s U.S. Source Income Subject to Withholding ,   Instructions for Form 1042-S ,   Annual Summary and Transmittal of Forms 1042-S ,   Credits for Affected Disaster Area Employers (for Employers Affected by Hurricane Harvey, Irma, or Maria or Certain California Wildfires) ,   Instructions for Form 5884-A ,   Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests ,   Certificate of Partner-Level Items to Reduce Section 1446 Withholding ,   Instructins for Form 8804-C ,   Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) ,   Statement of Application of the Gain Deferral Method Under Section 721(c) ,   Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) ,   Instructions for Form 5471 ,   Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporations ,   Transactions Between controlled Foreign Corporation and Shareholders or Other Related Persons ,   Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock ,   Information Return of a 25% Foreign-Owned US Corporation or a Foreign Corporation Enganed in a US Trade or Business

---

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	12,000,000	11,300,000	0	0	700,000	0
Annual Time Burden (Hours)	3,344,000,000	3,157,000,000	0	0	187,000,000	0
Annual Cost Burden (Dollars)	61,558,000,000	58,148,000,000	0	0	3,410,000,000	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The change in estimated aggregate compliance burden between fiscal year 2018 and 2019 can be explained by technical adjustments since no significant statutory or discretionary agency (IRS) changes occurred. The changes are from an adjustment to the baseline FY20 population forecasts and the growth in filings between FY18 and FY19. Taken together, these adjustments lead to a 7,000,000 increase in the number of responses, with a 187,000,000 hour increase in aggregate time and a $3,410,000,000 increase in out-of-pocket costs. The increase in total monetized burden is $10,488,000,000.

---

Annual Cost to Federal Government: $9,539,371

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Yes

Is this ICR related to the Pandemic Response? Uncollected

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/30/2019

---