Dual Use Forms

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Overview

Key
Dual

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Sheet 1: Key

OMB Bucket	Description
1	Individuals
2	Taxable Corporations
3	Partnerships
4	Pass-through Corporations
5	Estates and Trusts (Form 1041)
6	Tax-Exempt Organizations
6A	Private Foundations
7	Pension Plans
8	Estates Tax
9	Gift Tax
10	Information Reporting
11	Employment Taxes
12	Excise Taxes
13	Preparer Regulation
14	Not Assigned

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Sheet 2: Dual

Product	Title	BOD	Current OMB number	Filed by (See key)	Associaled Burden Hours	Notes	Not in 1545-0074 or 1545-0123
Form 843	Claim for Refund and Request for Abatement	W&I	1545-0024	1 2 5 6A 8 9 11 12	875,295	Post filing issue
Inst. 843	Instructions for Form 843	W&I
Form 2210	Underpayment of Estimated Tax by Individuals, Estates, and Trusts	W&I	1545-0074 1545-0140	1 5		1545-0140 also includes Form 2210F.	2,405,663
Inst. 2210	Instructions for Form 2210	W&I
Form 4684	Casualties and Thefts	W&I	1545-0074 1545-0177	1 3 4 5	1,486,659
Inst. 4684	Instructions for Form 4684	W&I
Form 4952	Investment Interest Expense Deduction	W&I	1545-0074 1545-0191	1 5			205,596
Form 4972	Tax on Lump-Sum Distributions	W&I	1545-0074 1545-0193	1 5			61,257
Form 6252	Installment Sale Income	W&I	1545-0074 1545-0228	1 5		Carries to Sch D or 4797	1,597,008
Form 6781	Gains and Losses From Section 1256 Contracts and Straddles	W&I	1545-0074 1545-0644	1 through 7	90,323
Form 8283	Noncash Charitable Contributions	W&I	1545-0074 1545-0908	1 through 7	7,805,692	OMB # on form is 1545-0908
Inst. 8283	Instructions for Form 8283	W&I
Form 8801	Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts	W&I	1545-0074 1545-1073	1 6 8			93,756
Inst. 8801	Instructions for Form 8801	W&I
Form 8822	Change of Address	W&I	1545-0074 1545-1163	1 8 9			218,392
Form 8822B	Change of Address - Business	W&I	1545-1163	2 through 7 11	46,500
Form 8824	Like-Kind Exchanges	W&I	1545-0074 1545-1190	1 through 6A	1,995,807	Goes to Form 4797 or Schedule D
Inst. 8824	Instructions for Form 8824	W&I
Form 8949	Sales and Other Dispositions of Capital Assets	W&I	1545-0074	1 through 4 6 6A		Filed by 1040, 1065, 1065-B, 8865, 1120, 1120S, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, and certain Forms 990-T, but not Form 1041.
Inst. 8949	Instructions for Form 8949, Sales and Other Dispositions of Capital Assets	W&I
Form 11-C	Occupational Tax and Registration Return for Wagering	SBSE	1545-0236	1 through 4	81,190
Form 56	Notice Concerning Fiduciary Relationship	SBSE	1545-0013	1 through 9 11 12	3,730
Inst. 56	Instruction for Form 56, Notice Concerning Fiduciary Relationship	SBSE
Form 56A	Notice Concerning Fiduciary Relationship- Illinois Type Land Trust	SBSE	1545-1683	1 through 5 8	22,000
Form 56F	Notice Concerning Fiduciary Relationship of Financial Institution	SBSE	1545-2159	1 through 9 11 12	997
Form 982	Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)	SBSE	1545-0074 1545-0046	1 through 5	7,491
Form 1000	Ownership Certificate	SBSE	1545-0054	1 3 5	5,040	Not filed with tax return.Given to the withholding agent.
Form 1040 (SCH C)	Profit or Loss From Business (Sole Proprietorship)	SBSE	1545-0074 1545-1974	1 5		Also attached to Form 1041	10,000,236
Inst. 1040 (SCH C)	Instructions for Schedule C	SBSE
Form 1040 (SCH C-EZ)	Net Profit From Business (Sole Proprietorship)	SBSE	1545-0074 1545-1973	1 5		Also attached to Form 1041	1,027,515
Form 1042	Annual Withholding Tax Return for U.S. Source Income of Foreign Persons	SBSE	1545-0096	1 through 6A	2,705,594	Burden hours include Form 1042-S and -T.
Inst. 1042	Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons	SBSE
Form 1045	Application for Tentative Refund	SBSE	1545-0074 1545-0098	1 5	515,114		515,114
Inst. 1045	Instructions for Form 1045	SBSE
Form 1116	Foreign Tax Credit (Individual, Estate, or Trust)	SBSE	1545-0074 1545-0121	1 5	25,066,693		25,066,693
Inst. 1116	Instructions for Form 1116	SBSE
Form 1120-W	Estimated Tax for Corporations	SBSE	1545-0975	2 4 5^ 6 6A	12,749,329	^Tax exempt trusts
Form 1127	Application for Extension of Time for Payment of Tax	SBSE	1545-0074 1545-2131	1 though 5 6A 8 9	8,680	Includes hours for Form 1127-A
Form 1128	Application to Adopt, Change, or Retain a Tax Year	SBSE	1545-0074 1545-0134	1 through 6A	232,066
Inst. 1128	Instructions for Form 1128	SBSE
Form 3115	Application for Change in Accounting Method	SBSE	1545-0074 1545-0152	1 through 6A	929,066
Inst. 3115	Instructions for Form 3115	SBSE
Form 3468	Investment Credit	SBSE	1545-0074 1545-0155	1 through 6A	530,937
Inst. 3468	Instructions for Form 3468, Investment Credit	SBSE
Form 4255	Recapture of Investment Credit	SBSE	1545-0074 1545-0166	1 through 6A	129,492	1065, 1120S and 1041 must provide information to K-1 recipient. Individual or entity that claimed the credit files Form 4255.
Form 4562	Depreciation and Amortization (Including Information on Listed Property)	SBSE	1545-0074 1545-0172	1 through 6	448,368,447	Includes hours for completion of worksheet
Inst. 4562	Instructions for Form 4562	SBSE
Form 4797	Sales of Business Property	SBSE	1545-0074 1545-0184	1 through 6A	100,633,248
Inst. 4797	Instructions for Form 4797	SBSE
Form 4810	Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)	SBSE	1545-0430	1 through 6 9 11 12	24,800
Form 5884	Work Opportunity Credit	SBSE	1545-0074 1545-0219	1 through 5 6A	415,144
Form 5884-B	New Hire Retention Credit	SBSE	1545-0074 1545-2202	1 through 6A	13,815,000
Form 6478	Alcohol and Cellulosic Biofuel Fuels Credit	SBSE	1545-0074 1545-0231	1 through 5	23,793
Form 6765	Credit for Increasing Research Activities	SBSE	1545-0074 1545-0619	1 through 6A	285,281
Form 7004	Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns	SBSE	1545-0233	2 through 5	19,216,744
Inst. 7004	Instructions for Form 7004	SBSE
Form 8082	Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)	SBSE	1545-0074 1545-0790	1 3 4 5	51,024
Inst. 8082	Instructions for Form 8082	SBSE
Form 8288	U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests	SBSE	1545-0902	1 through 6A	243,675	Includes hours for Form 8288-A
Inst. 8288	Instructions for Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests	SBSE
Form 8288B	Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests	SBSE	1545-1060	1 through 6A	29,256	Why not in 1545-0902 with Forms 8288 and 8288A)?
Form 8302	Electronic Deposit of Tax Refund of $1 Million or More	SBSE	1545-1763	3 4* 5 6A	1,088	*Not 1120 or 1120S
Form 8582	Passive Activity Loss Limitations	SBSE	1545-0074 1545-1008	1 5			8,451,989
Inst. 8582	Instructions for Form 8582	SBSE
Form 8582CR	Passive Activity Credit Limitations	SBSE	1545-0074 1545-1034	1 5			2,370,600
Inst. 8582CR	Instructions for Form 8582CR	SBSE
Form 8586	Low-Income Housing Credit	SBSE	1545-0074 1545-0984	1 through 6	68,517
Form 8609	Low-Income Housing Credit Allocation and Certification	SBSE	1545-0988	1 through 6	781,332	F8609-A is in 0074. Why not 8609? Is it filed only by lender? Includes hours for line 11 worksheet
Inst. 8609	Instructions for Form 8609	SBSE
Form 8609-A	Annual Statement for Low-Income Housing Credit	SBSE	1545-0074 1545-0988	1 through 6	3,309,000
Inst. 8609-A	Instructions for Form 8609-A Annual Statement for Low-Income Housing Credit	SBSE
Form 8611	Recapture of Low-Income Housing Credit	SBSE	1545-0074 1545-1035	1 through 6	7,842
Form 8621-A	Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company	SBSE	1545-0074 1545-1950		785
Inst. 8621-A	Instructions for Form 8621-A	SBSE
Form 8655	Reporting Agent Authorization	SBSE	1545-1058	1 through 5	792,650	Includes hours for Rev Proc 2007-38
Form 8693	Low-Income Housing Credit Disposition Bond	SBSE	1545-0074 1545-1029	1through 6	3,589
Form 8697	Interest Computation Under the Look-Back Method for Completed Long-Term Contracts	SBSE	1545-0074 1545-1031	1 through 6	72,578
Inst. 8697	Instructions for Form 8697	SBSE
Form 8703	Annual Certification of a Residential Rental Project	SBSE	1545-1038	1 through 4 6	76,620
Form 8820	Orphan Drug Credit	SBSE	1545-0074 1545-1505	1 through 6	348
Form 8826	Disabled Access Credit	SBSE	1545-0074 1545-1205	1 through 6	89,027
Form 8832	Entity Classification Election	SBSE	1545-0074 1545-1516	1 3 through 6	35,900
Form 8835	Renewable Electricity, Refined Coal, and Indian Coal Production Credit	SBSE	1545-0074 1545-1362	1 through 6	1,045
Inst. 8835	Instructions for Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit	SBSE
Form 8838	Consent to Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement	SBSE	1545-0074 1545-1395	2 through 5	5,482
Form 8844	Empowerment Zone and Renewal Community Employment Credit	SBSE	1545-0074 1545-1444	1 through 6	237,600
Form 8845	Indian Employment Credit	SBSE	1545-0074 1545-1417	1 through 6	4,332
Form 8846	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	SBSE	1545-1414	1 through 6	161,448
Form 8864	Biodiesel and Renewable Diesel Fuels Credit	SBSE	1545-0074 1545-1924	1 through 6	310
Form 8866	Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method	SBSE	1545-0074 1545-1622	1 through 6	44,121
Inst. 8866	Instructions for Form 8866	SBSE
Form 8874	New Markets Credit	SBSE	1545-0074 1545-1804	1 through 6	32,464
Form 8878-A	IRS e-file Electronic Funds Withdrawal Authorization for Form 7004	SBSE	1545-1927	2 through 5	505,400
Form 8881	Credit for Small Employer Pension Plan Startup Costs	SBSE	1545-0074 1545-1810	1 through 6	235,335
Form 8882	Credit for Employer-Provided Childcare Facilities and Services	SBSE	1545-0074 1545-1809	1 through 6	2,459,998
Form 8903	Domestic Production Activities Deduction	SBSE	1545-0074 1545-1984	1 2** 5	7,398,000	**Includes cooperative
Inst. 8903	Instructions for Form 8903	SBSE
Form 8907	Nonconventional Source Fuel Credit	SBSE	1545-0074 1545-2008	1 through 6	171,160
Form 8910	Alternative Motor Vehicle Credit	SBSE	1545-0074 1545-1998	1 through 6A	88,700	Business, investment, or personal use
Inst. 8910	Instructions for Form 8910	SBSE
Form 8911	Alternative Fuel Vehicle Refueling Property Credit	SBSE	1545-0074 1545-1981	1 through 6A	3,715,083	Business, investment, or personal use
Form 8912	Credit to Holders of Tax Credit Bonds	SBSE	1545-2025	1 2 5	5,555
Inst. 8912	Instructions for Form 8912	SBSE
Form 8932	Credit for Employer Differential Wage Payments	SBSE	1545-0074 1545-2126	1 through 5	62,456
Form 8933	Carbon Dioxide Sequestration Credit	SBSE	1545-0074 1545-2132	1 through 5	215
Form 8936	Qualified Plug-In Electric Drive Motor Vehicle Credit	SBSE	1545-0074 1545-2137	1 through 6A	267,780	Business, investment, or personal use Includes hours for Notice 209-89
Form 8941	Credit for Small Employer Health Insurance Premiums	SBSE	1545-2198	1 through 6A	40,189,456
Inst. 8941	Instructions for Form 8941	SBSE
Form 8942	Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project	SBSE	1545-2175	2 through 6A	14,545	Includes hours for Notice 2010-45
Inst. 8942	Instructions for Form 8942, Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project Program	SBSE
Form SS-4	Application for Employer Identification Number	SBSE	1545-0074 1545-0003	1 through 9	15,941,913	Includes hours for SS-4PR
Inst. SS-4	Instructions for Form SS-4	SBSE
Form SS-4PR	Solicitud de Número de Identificación Patronal (EIN)	SBSE	1545-0003	1 through 9		Include in same category as Form SS-4. SS-4 is in 1545-0074, but SS-4PR is not. See SS-4 for burden hours.
Inst. SS-4PR	Instrucciones para la Forma SS-4PR	SBSE
Form SS-8	Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding	SBSE	1545-0004	1 11		Filed by worker or firm to request determination.	143,816
Form SS-8PR	Determinación del Estado de Empleo de un Trabajador para Propositos de Las Contribuciónes Federales	SBSE	1545-0004	1 11		Not included in 1545-0074. See Form SS-8.	4,805
Form T (TIMBER)	Forest Activities Schedule	SBSE	1545-0074 1545-0007	1 through 6A	446,208	Filed with Form 706?
Inst. T (TIMBER)	Forest Activities Schedules	SBSE
Form W-8BEN	Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding	SBSE	1545-1621	1 through 6A	43,280,135	Completed by taxpayer and provided to withholding agent. Not filed with IRS.
Inst. W-8BEN	Instructions for Form W-8BEN	SBSE
Form W-8ECI	Certificate of Foreign Person's Claim That Income is Effectively Connected With the Conduct of a Trade or Business in the United States	SBSE	1545-1621	1 through 6A	1,899,000	Completed by taxpayer and given to payor of income. Not filed with IRS.
Inst. W-8ECI	Instructions for Form W-8ECI	SBSE
Form 8453EO	Exempt Organization Declaration and Signature for Electronic Filing	TEGE	1545-1879	2^^ 6 ^A	1,046	^^1120-POL
Form 926	Return by a U.S. Transferor of Property to a Foreign Corporation	LB&I	1545-0074	1 2 5
Inst. 926	Instructions for Form 926	LB&I
Form 3520	Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts	LB&I	1545-0074 1545-0159	1 through 5 8	72,058
Inst. 3520	Instructions for Form 3520	LB&I
Form 5471	Information Return of U.S. Persons With Respect To Certain Foreign Corporations	LB&I	1545-0074 1545-0704	1 2 4 8	33,330	Includes hours for Schedule O
Inst. 5471	Instructions for Form 5471	LB&I
Form 5471 (SCH J)	Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation	LB&I	1545-0074 1545-0704	1 2 4 8	28,380
Form 5471 (SCH M)	Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons	LB&I	1545-0074 1545-0705	1 2 4 8	24,420
Form 5713	International Boycott Report	LB&I	1545-0074 1545-0216	1 through 6A	68,088
Inst. 5713	Instructions for Form 5713	LB&I
Form 5713 (SCH A)	International Boycott Factor (Section 999(c)(1))	LB&I	1545-0074 1545-0216	1 through 6A	97
Form 5713 (SCH B)	Specifically Attributable Taxes and Income (Section 999(c)(2))	LB&I	1545-0074 1545-0216	1 through 6A	500
Form 5713 (SCH C)	Tax Effect of the International Boycott Provisions	LB&I	1545-0074 1545-0216	1 through 6A	810
Form 8594	Asset Acquisition Statement Under Section 1060	LB&I	1545-0074 1545-1021	1 through 5	219,462
Inst. 8594	Instructions for Form 8594	LB&I
Form 8621	Return By Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund	LB&I	1545-0074 1545-1002	1 through 6	62,172
Inst. 8621	Instructions for Form 8621	LB&I
Form 8833	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)	LB&I	1545-0074 1545-1354	1 through 6A	25,740	Includes hours for Rev Proc 2010-19
Form 8858	Information Return of U.S. Persons With Respect To Foreign Disregarded Entities	LB&I	1545-0074 1545-1910	1 through 5	1,337,500
Inst. 8858	Instructions for Form 8858	LB&I
Form 8858 (SCH M)	Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or Other Related Entities	LB&I	1545-1910	`through 5	495,000	F8858 is included in 1545-0074, but Sch M is not.
Form 8865	Return of U.S. Persons With Respect to Certain Foreign Partnerships	LB&I	1545-0074 1545-1668	1 through 5	247,074
Inst. 8865	Instructions for Form 8865	LB&I
Form 8865 (SCH K-1)	Partner's Share of Income, Credits, Deductions, etc.	LB&I	1545-0074	1 through 5		Not listed in 1545-1668
Form 8865 (SCH O)	Transfer of Property to a Foreign Partnership	LB&I	1545-0074	1 though 5		Not listed in 1545-1668
Form 8865 (SCH P)	Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership	LB&I	1545-0074	1 through 5		Not listed in 1545-1668
Form 8873	Extraterritorial Income Exclusion	LB&I	1545-0074 1545-1722	1 through 6A	19,087,500
Inst. 8873	Instructions for Form 8873	LB&I
Form 8918	Material Advisor Disclosure Statement	LB&I	1545-0865	1 through 5	5,096
Inst. 8918	Instructions for Form 8918	LB&I
Form 8925	Report of Employer-Owned Life Insurance Contracts	LB&I	1545-0074 1545-2089	1 through 4 6	71,360
Form 8931	Agricultural Chemicals Security Credit	LB&I	1545-0074 1545-2122	1 through 5	389,330
Form 8938	Statement of Foreign Financial Assets	LB&I	1545-2195	1 though 5	378,000
Inst. 8938	Instructions for Form 8938, Statement of Foreign Financial Assets	LB&I
Form 8953	Patient-Centered Outcomes Research Fee	LB&I	?			Could not find a copy of the document. Not listed in ICR
Form 8956	Form Application for Foreign Account Tax Compliance Act (FATCA) Individual Identification Number	LB&I	?			Could not find a copy of the document. Not listed in ICR Sent to taxpayer by RO
Form 8957	Registration for Participating, Limited, or Registered Deemed Compliant Foreign Financial Institution Status	LB&I	?			Could not find a copy of the document. Not listed in ICR
Form W-8BEN(E)	Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities)	LB&I	OMB number not yet assigned			Actual form title: Form W-8BEN-E
Inst. W-8BEN(E)	Instructions for Certificate of Entities Status of Beneficial Owner for United States Tax Withholding (Entities)	LB&I
Form 8821	Tax Information Authorization	OPR	1545-0074 1545-1165		133,333	Included in 1545-0074 in ICR, but related to post-filing burden. Perhaps remove from 1545-0074 until post-filing burden for individuals is incorporated into the compliance burden estimate. OMB # on form is 1545-1165 See CI tab for Form 8821-A
Form 2848	Power of Attorney and Declaration of Representative	CC	1545-0074 1545-0150	1 through 9	1,092,883	Included in 1545-0074 in ICR, but related to post-filing burden. Perhaps remove from 1545-0074 until post-filing burden for individuals is incorporated into the compliance burden estimate. Includes hours for 2848-SP. OMB # on form is 1545-0150
Inst. 2848	Instructions for Form 2848	CC
					784,574,303