Information Collection Request

U.S. Tax-Exempt Income Tax Return

ICR 202409-1545-003 · OMB 1545-0047 · Historical Active

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0047 can be found here:

2025-12-15 - Revision of a currently approved collection

Forms and Documents

Forms and supporting documents for this ICR
Document	Type	Status	Availability
Form 990 Schedule C Instructions for 990 Schedule C	Form and Instruction	Modified	Available
Form 8868 Instructions for Form 8868	Form and Instruction	Modified	Available
Form 8936 sch. a Clean Vehicle Credit Amount	Form	Modified	Available
Form 4684 Casualties and Thefts	Form	Modified	Available
Form 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations	Form and Instruction	Modified	Available
Form 7218 Clean Fuel Production Credit	Form	Modified	Available
Form 8933 schedule f Utilization Certification	Form	Modified	Available
Form 8933 schedule e Election Certification	Form	Modified	Available
Form 8933 schedule d Recapture Certification	Form	Modified	Available
Form 8933 schedule c Enhance Oil Recovery Operator Certification	Form	Modified	Available
Form 8933 schedule b Disposal Operator Certification	Form	Modified	Available
Form 7211 Clean Electricity Production Credit	Form	Modified	Available
Form Schedule A (Form 8 Disposal or Enhanced Oil Recovery Owner Certification	Form	Modified	Available
Form Schedule A (Form 8 Alternative Fuel Vehicle Refueling Property	Form	Modified	Available
Form 8936 Clean Vehicle Credits	Form	Modified	Available
Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method	Form	Modified	Available
Form 8835 Renewable Electricity Production Credit	Form	Modified	Available
Form 8826 Disabled Access Credit	Form and Instruction	Modified	Available
Form 7213 Nuclear Power Production Credit	Form	Modified	Available
Form 8933 Carbon Oxide Sequestration Credit	Form	Modified	Available
Form 8911 Alternative Fuel Vehicle Refueling Property Credit	Form	Modified	Repair queued
Form 8865 Schedule K-3 Partner’s Share of Income, Deductions, Credits, etc.—International	Form	Modified	Available
Form 8865 Schedule K-2 Partners’ Distributive Share Items—International	Form	Modified	Available
Form 8865 Schedule K-1 Partner's Share of Income, Deductions, Credits, etc.	Form	Modified	Available
Form T (TIMBER) Forest Activities Schedule	Form	Modified	Available
Form 970 Application to Use LIFO Inventory Method	Form and Instruction	Modified	Available
Form 8995-A Schedule D Special Rules for Patrons of Agricultural or Horticultural Cooperatives	Form	Modified	Available
Form 8995-A Schedule C Loss Netting and Carryforward	Form	Modified	Available
Form 8995-A Schedule B Aggregation of Business Operations	Form	Modified	Available
Form 8995-A Schedule A Specified Service Trades or Businesses	Form	Modified	Available
Form 8995-A Instructions for Form 8995-A	Form and Instruction	Modified	Available
Form 8995-A Qualified Business Income Deduction	Form	Modified	Available
Form 8995 Instructions for Form 8995	Form and Instruction	Modified	Available
Form 8995 Qualified Business Income Deduction Simplified Calculation	Form	Modified	Available
Form 8838 Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement	Form and Instruction	Modified	Available
Form 8824 Instructions for Form 8824	Form and Instruction	Modified	Available
Form 8824 Like-Kind Exchanges	Form	Modified	Available
Form 8621 Instructions for Form 8621	Form and Instruction	Modified	Available
Form 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund	Form	Modified	Available
Form 8283-V Payment Voucher for Filing Fee Under Section 170(f)(13)	Form and Instruction	Modified	Available
Form 8283 Instructions for Form 8283	Form and Instruction	Modified	Available
Form 8283 Noncash Charitable Contributions	Form	Modified	Repair queued
Form 7210 Clean Hydrogen Production Credit	Form	Modified	Available
Form 7204 Instructions for Form 7207	Form and Instruction	Modified	Available
Form 7207 Advanced Manufacturing Production Credit	Form	Modified	Available
Form 7205 Instructions for Form 7205	Form and Instruction	Modified	Available
Form 7205 Energy Efficient Commercial Buildings Deduction	Form	Modified	Available
Form 7204 Instructions for Form 7204	Form and Instruction	Modified	Available
Form 7204 Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes - Provisional Foreign Tax Credit Agreement	Form	Modified	Available
Form 7004 Instructions for Form 7004	Form and Instruction	Modified	Available
Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns	Form	Modified	Available
Form 5471 Schedule G-1 Cost Sharing Arrangement	Form	Modified	Available
Form 5227 Instructions for Form 5227	Form and Instruction	Modified	Available
Form 5227 Split Interest Trust Information Return	Form	Modified	Available
Form 4255 Instructions for Form 4255	Form and Instruction	Modified	Available
Form 4255 Recapture of Investment Credit	Form	Modified	Available
Form 3800 Instructions for Form 3800	Form and Instruction	Modified	Available
Form 3800 General Business Credit	Form	Modified	Available
Form 3468 Instructions for Form 3468	Form and Instruction	Modified	Available
Form 3468 Investment Credit	Form	Modified	Available
Form 2848 Instructions for Form 2848	Form and Instruction	Modified	Available
Form 2848 Power of Attorney and Declaration of Representative	Form	Modified	Available
Form 1128 Instructions for Form 1128	Form and Instruction	Modified	Available
Form 1128 Application to Adopt, Change, or Retain a Tax Year	Form	Modified	Available
Form 1120-POL Instructions for Form 1120-POL	Form and Instruction	Modified	Available
Form 926 Instructions for Form 926	Form and Instruction	Modified	Repair queued
Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation	Form	Modified	Repair queued
Form 8949 Instructions for Form 8949	Form and Instruction	Modified	Available
Form 8949 Sales and Other Dispositions of Capital Assets	Form	Modified	Available
Form 8941 Instructions for Form 8941	Form and Instruction	Modified	Available
Form 8941 Credit for Small Employer Health Insurance Premiums	Form	Modified	Available
Form 8940 Instructions for Form 8940	Form and Instruction	Modified	Repair queued
Form 8940 Request for Miscellaneous Determination	Form	Modified	Repair queued
Form 8865 Schedule P Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership	Form	Modified	Available
Form 8865 Schedule O Transfer of Property to a Foreign Partnership	Form	Modified	Repair queued
Form 8865 Schedule H Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)	Form	Modified	Available
Form 8865 Schedule G Statement of Application of the Gain Deferral Method under Section 721(c)	Form	Modified	Available
Form 8865 Return of U.S. Persons with Respect to Certain Foreign Partnerships	Form	Modified	Available
Form 6198 Instructions for Form 6198	Form and Instruction	Modified	Available
Form 6198 At-Risk Limitations	Form	Modified	Available
Form 5471 Schedule R Distributions From a Foreign Corporation	Form	Modified	Available
Form 5471 Schedule Q CFC Income by CFC Income Groups	Form	Modified	Available
Form 5471 Schedule P Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations	Form	Modified	Available
Form 5471 Schedule O Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock	Form	Modified	Available
Form 5471 Schedule M Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons	Form	Modified	Available
Form 5471 Schedule J Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation	Form	Modified	Available
Form 5471 Schedule I-1 Information for Global Intangible Low-Taxed Income	Form	Modified	Available
Form 5471 Schedule H Current Earnings and Profits	Form	Modified	Available
Form 5471 Schedule E Income, War Profits, and Excess Profits Taxes Paid or Accrued	Form	Modified	Available
Form 5471 Instructions for Form 5471	Form and Instruction	Modified	Available
Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations	Form	Modified	Available
Form 4797 Instructions for Form 4797	Form and Instruction	Modified	Available
Form 4797 Sale of Business Property	Form	Modified	Available
Form 461 Instructions for Form 461	Form and Instruction	Modified	Available
Form 461 Limitation on Business Loss	Form	Modified	Available
Form 4562 Instructions for Form 4562	Form and Instruction	Modified	Available
Form 4562 Depreciation and Amortization	Form	Modified	Available
Form 4136 Instructions for Form 4136	Form and Instruction	Modified	Available
Form 4136 Credit for Federal Tax Paid on Fuels	Form	Modified	Available
Form 3115 Instructions for Form 3115	Form and Instruction	Modified	Available
Form 3115 Application for Change in Accounting Method	Form	Modified	Repair queued
Form 2220 Instructions for Form 2220	Form and Instruction	Modified	Available
Form 2220 Underpayment of Estimated Tax by Corporations	Form	Modified	Repair queued
Form 1127 Application for Extension of Time for Payment of Tax Due to Undue Hardship	Form and Instruction	Modified	Available
Form 1116 Schedule C Instructions for Schedule C (Form 1116)	Form and Instruction	Modified	Available
Form 1116 Schedule C Foreign Tax Redeterminations	Form	Modified	Available
Form 1116 Schedule B Instructions for Schedule B (Form 1116)	Form and Instruction	Modified	Available
Form 1116 Schedule B Foreign Tax Carryover Reconciliation Schedule	Form	Modified	Available
Form 1116 Instructions for Form 1116	Form and Instruction	Modified	Available
Form 1116 Foreign Tax Credit	Form	Modified	Available
Form 8879-TE IRS e-file Signature Authorization for a Tax Exempt Entity	Form and Instruction	Modified	Available
Form 8453-TE Tax Exempt Entity Declaration and Signature for E-file	Form and Instruction	Modified	Available
Form 8038-CP Schedule A Specified Tax Credit Bonds Interest Limit Computation	Form	Modified	Available
Form 7203 Instructions for Form 7203	Form and Instruction	Modified	Available
Form 7203 S Corporation Shareholder Stock and Debt Basis Limitations	Form	Modified	Available
Form 6069 Instructions for Form 6069	Form and Instruction	Modified	Available
Form 5884-D Instructions for Form 5884-D	Form and Instruction	Modified	Available
Form 5884-D Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters	Form	Modified	Available
Form 990-T Schedule A Unrelated Business Taxable Income From an Unrelated Trade or Business	Form	Modified	Available
Form 8976 Notice of Intent to Operate Under Section 501(c)(4)	Form and Instruction	Modified	Available
Form 4720 Instructions for Form 4720	Form and Instruction	Modified	Available
Form 1023-EZ Instructions for Form 1023-EZ	Form and Instruction	Modified	Available
Form 8886 Instructions for Form 8886	Form and Instruction	Modified	Available
Form 8886 Reportable Transaction Disclosure Statement	Form	Modified	Available
Form 8330 Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)	Form and Instruction	Modified	Available
Form 8328 Carryforward Election of Unused Private Activity Bond Volume Cap	Form and Instruction	Modified	Available
Form 6497 Information Return of Nontaxable Energy Grants or Subsidized Energy Financing	Form and Instruction	Modified	Available
Form 6069 Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953	Form	Modified	Available
Form 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code	Form	Modified	Available
Form 1120-POL US Income Tax Return for Certain Political Organizations	Form	Modified	Available
Form 990 Schedule C Instructions for Schedule C (Form 990)	Form and Instruction	Modified	Available
Form 990-N Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ	Form and Instruction	Modified	Available
Form 8038-T Instructions for Form 8038-T	Form and Instruction	Modified	Available
Form 8899 Notice of Income From Donated Intellectual Property	Form and Instruction	Modified	Available
Form 8886-T Instructions for Form 8886-T	Form and Instruction	Modified	Available
Form 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction	Form	Modified	Available
Form 8872 Instructions for Form 8872	Form and Instruction	Modified	Available
Form 8872 Political Organization Report of Contributions and Expenditures	Form	Modified	Available
Form 8871 Political Organization Notice of Section 527 Status	Form and Instruction	Modified	Available
Form 8870 Information Return for Transfers Associated With Certain Personal Benefit Contracts	Form and Instruction	Modified	Available
Form 8868 Application for Automatic Extension of Time To File an Exempt Organization Return	Form and Instruction	Modified	Available
Form 8718 User Fee for Exempt Organization Determination Letter Request	Form and Instruction	Modified	Available
Form 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status	Form and Instruction	Modified	Available
Form 8282 Donee Information Return	Form and Instruction	Modified	Available
Form 8038-TC Instructions for Form 8038-TC	Form and Instruction	Modified	Available
Form 8038-TC Information Return for Tax Credit Bonds and Specified Tax Credit Bonds	Form	Modified	Available
Form 8038-T Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate	Form	Modified	Available
Form 8038-R Request for Recovery of Overpayments Under Arbitrage Rebate Provisions	Form and Instruction	Modified	Available
Form 8038-GC Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales	Form and Instruction	Modified	Available
Form 8038-G Instructions for Form 8038-G	Form and Instruction	Modified	Repair queued
Form 8038-G Information Return for Tax-Exempt Governmental Bonds	Form	Modified	Available
Form 8038-CP Instructions for Form 8038-CP	Form and Instruction	Modified	Available
Form 8038-CP Return for Credit Payments to Issuers of Qualified Bonds	Form	Modified	Available
Form 8038-B Instructions for Form 8038-B	Form and Instruction	Modified	Available
Form 8038-B Information Return for Build America Bonds and Recovery Zone	Form	Modified	Available
Form 8038 Instructions for Form 8038	Form and Instruction	Modified	Available
Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues	Form	Modified	Available
Form 5884-C Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans	Form and Instruction	Modified	Available
Form 5578 Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax	Form and Instruction	Modified	Available
Form 1028 Instructions for Form 1028	Form and Instruction	Modified	Available
Form 1028 Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code	Form	Modified	Available
Form 1024- A Instructions for Form 1024- A	Form and Instruction	Modified	Available
Form 1024-A Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code	Form	Modified	Available
Form 1024 Instructions for Form 1024	Form and Instruction	Modified	Available
Form 1024 Application for Recognition of Exemption Under Section 501(a)	Form	Modified	Available
Form 1023-EZ Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code	Form	Modified	Available
Form 1023 Instructions for Form 1023	Form and Instruction	Modified	Available
Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code	Form	Modified	Available
Form 990 Schedule R Instructions for Schedule R (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule R Related Organizations and Unrelated Partnerships	Form	Modified	Available
Form 990 Schedule O Supplemental Information to Form 990 or 990-EZ	Form and Instruction	Modified	Available
Form 990 Schedule N Liquidation, Termination, Dissolution, or Significant Disposition of Assets	Form and Instruction	Modified	Available
Form 990 Schedule M Noncash Contributions	Form and Instruction	Modified	Available
Form 990 Schedule L Instructions for Schedule L (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule L Transactions With Interested Persons	Form	Modified	Available
Form 990 Schedule K Instructions for Schedule K (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule K Supplemental Information on Tax-Exempt Bonds	Form	Modified	Available
Form 990 Schedule J Instructions for Schedule J (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule J Compensation Information	Form	Modified	Available
Form 990 Schedule I Grants and Other Assistance to Organizations, Governments, and Individuals in the United States	Form and Instruction	Modified	Available
Form 990 Schedule H Instructions for Schedule H (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule H Hospitals	Form	Modified	Available
Form 990 Schedule G Instructions for Schedule G (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule G Supplemental Information Regarding Fundraising or Gaming Activities	Form	Modified	Available
Form 990 Schedule F Instructions for Schedule F (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule F Statement of Activities Outside the United States	Form	Modified	Available
Form 990 Schedule E Schools	Form and Instruction	Modified	Available
Form 990 Schedule D Instructions for Schedule D (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule D Supplemental Financial Statements	Form	Modified	Available
Form 990 Schedule C Political Campaign and Lobbying Activities	Form	Modified	Available
Form 990 Schedule B Schedule of Contributors	Form and Instruction	Modified	Available
Form 990 Schedule A Instructions for Schedule A (Form 990)	Form and Instruction	Modified	Available
Form 990 Schedule A Public Charity Status and Public Support	Form	Modified	Available
Form 990-T Instructions for Form 990-T	Form and Instruction	Modified	Available
Form 990-T Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))	Form	Modified	Available
Form 990-PF Instructions for Form 990-PF	Form and Instruction	Modified	Available
Form 990-PF Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation	Form	Modified	Available
Form 990-EZ Instructions for Form 990-EZ	Form and Instruction	Modified	Available
Form 990-EZ Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)	Form	Modified	Available
Form 990 Instructions for Form 990	Form and Instruction	Modified	Available
Form 990 Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)	Form	Modified	Available
Form 990 Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Repair queued
1545-0047 Misc Comments.pdf	Supplementary Document	Uploaded 2024-12-12	Available
1545-0047 Misc Comments.pdf	Supplementary Document	Uploaded 2024-12-12	Repair queued
The Macarthur Foundation- Forms 926 8865 5471 IRS Comments- Final.pdf	Public Comments	Uploaded 2024-11-12	Repair queued
Groom Law Group (GLG) Comments on Form 3800 and IRA Tax Credit Forms.pdf	Public Comments	Uploaded 2024-11-12	Repair queued
Groom Law Group (GLG) Comments on Form 990-T.pdf	Public Comments	Uploaded 2024-11-12	Repair queued
National Council of Nonprofits (NCN).pdf	Public Comments	Uploaded 2024-11-10	Repair queued
National Association of Charitable Gift Planners (CGP) Testamentary Contributions 990 Comment.docx	Public Comments	Uploaded 2024-11-08	Repair queued
Minnesota Council of Nonprofits Comments - IRS Forms_1023_EZ.pdf	Public Comments	Uploaded 2024-11-12	Repair queued
Robert Wood Johnson Foundation.pdf	Public Comments	Uploaded 2024-11-12	Repair queued
Aspen Institute's Program on Philanthropy and Social Innovation.pdf	Public Comments	Uploaded 2024-11-05	Repair queued
The Kresge Foundation - Form 990PF Expenditure Responsibility IRS Comment Letter 2024-10-25(2).pdf	Public Comments	Uploaded 2024-10-25	Repair queued
The Kresge Foundation - Forms 926 8865 5471 IRS Comment Letter 2024-10-25(1).pdf	Public Comments	Uploaded 2024-10-25	Repair queued
Form 990-PF Update Project (1).pdf	Public Comments	Uploaded 2024-10-24	Repair queued
PKFOD IRS Letter Form 990-PF 2024 (Secured)(1).pdf	Public Comments	Uploaded 2024-10-24	Repair queued
Comment Letter (BEA)(Form 990-PF)(2).pdf	Public Comments	Uploaded 2024-10-16	Repair queued
Comment Letter (BEA)(Form 990-PF).pdf	Public Comments	Uploaded 2024-10-16	Repair queued
Comment Letter (BEA)(Form 990-EZ).pdf	Public Comments	Uploaded 2024-10-16	Repair queued
Comment Letter (BEA)(Form 990).pdf	Public Comments	Uploaded 2024-10-16	Repair queued
Sixth request to IRS Exempt Organizat Determinat Division for corrective action_Sept. 19 2024.pdf	Public Comments	Uploaded 2024-09-19	Repair queued
Government Costs 1545-0047 (c).pdf	Supplementary Document	Uploaded 2024-12-11	Repair queued
Government Costs 1545-0047 (c).pdf	Supplementary Document	Uploaded 2024-12-11	Repair queued
SUP STAT (1545-0047)- 12.19.2024 .docx	Supporting Statement A	Uploaded 2024-12-19	Available
SUP STAT (1545-0047)- 12.19.2024 .docx	Supporting Statement A	Uploaded 2024-12-19	Repair queued

IC Document Collections

Information collection document groups
IC ID	Collection	Type	Status	Form
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for 990 Schedule C
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8868
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Clean Vehicle Credit Amount
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Casualties and Thefts
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Clean Fuel Production Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Utilization Certification
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Election Certification
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Recapture Certification
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Enhance Oil Recovery Operator Certification
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Disposal Operator Certification
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Clean Electricity Production Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Disposal or Enhanced Oil Recovery Owner Certification
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Alternative Fuel Vehicle Refueling Property
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Clean Vehicle Credits
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Renewable Electricity Production Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Disabled Access Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Nuclear Power Production Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Carbon Oxide Sequestration Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Alternative Fuel Vehicle Refueling Property Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Partner’s Share of Income, Deductions, Credits, etc.—International
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Partners’ Distributive Share Items—International
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Partner's Share of Income, Deductions, Credits, etc.
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Forest Activities Schedule
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Application to Use LIFO Inventory Method
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Special Rules for Patrons of Agricultural or Horticultural Cooperatives
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Loss Netting and Carryforward
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Aggregation of Business Operations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Specified Service Trades or Businesses
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8995-A
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Qualified Business Income Deduction
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8995
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Qualified Business Income Deduction Simplified Calculation
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8824
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Like-Kind Exchanges
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8621
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Payment Voucher for Filing Fee Under Section 170(f)(13)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8283
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Noncash Charitable Contributions
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Clean Hydrogen Production Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 7207
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Advanced Manufacturing Production Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 7205
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Energy Efficient Commercial Buildings Deduction
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 7204
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes - Provisional Foreign Tax Credit Agreement
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 7004
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Cost Sharing Arrangement
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 5227
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Split Interest Trust Information Return
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 4255
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Recapture of Investment Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 3800
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	General Business Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 3468
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Investment Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 2848
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Power of Attorney and Declaration of Representative
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 1128
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application to Adopt, Change, or Retain a Tax Year
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 1120-POL
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 926
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return by a U.S. Transferor of Property to a Foreign Corporation
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8949
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Sales and Other Dispositions of Capital Assets
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8941
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Credit for Small Employer Health Insurance Premiums
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8940
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Request for Miscellaneous Determination
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Transfer of Property to a Foreign Partnership
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Statement of Application of the Gain Deferral Method under Section 721(c)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of U.S. Persons with Respect to Certain Foreign Partnerships
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 6198
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	At-Risk Limitations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Distributions From a Foreign Corporation
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	CFC Income by CFC Income Groups
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information for Global Intangible Low-Taxed Income
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Current Earnings and Profits
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Income, War Profits, and Excess Profits Taxes Paid or Accrued
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 5471
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return of U.S. Persons With Respect to Certain Foreign Corporations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 4797
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Sale of Business Property
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 461
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Limitation on Business Loss
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 4562
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Depreciation and Amortization
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 4136
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Credit for Federal Tax Paid on Fuels
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 3115
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Change in Accounting Method
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 2220
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Underpayment of Estimated Tax by Corporations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Application for Extension of Time for Payment of Tax Due to Undue Hardship
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule C (Form 1116)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Foreign Tax Redeterminations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule B (Form 1116)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Foreign Tax Carryover Reconciliation Schedule
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 1116
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Foreign Tax Credit
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	IRS e-file Signature Authorization for a Tax Exempt Entity
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Tax Exempt Entity Declaration and Signature for E-file
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Specified Tax Credit Bonds Interest Limit Computation
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 7203
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	S Corporation Shareholder Stock and Debt Basis Limitations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 6069
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 5884-D
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Unrelated Business Taxable Income From an Unrelated Trade or Business
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Notice of Intent to Operate Under Section 501(c)(4)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 4720
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 1023-EZ
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8886
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Reportable Transaction Disclosure Statement
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Carryforward Election of Unused Private Activity Bond Volume Cap
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	US Income Tax Return for Certain Political Organizations
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule C (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8038-T
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Notice of Income From Donated Intellectual Property
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8886-T
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8872
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Political Organization Report of Contributions and Expenditures
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Political Organization Notice of Section 527 Status
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Information Return for Transfers Associated With Certain Personal Benefit Contracts
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Application for Automatic Extension of Time To File an Exempt Organization Return
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	User Fee for Exempt Organization Determination Letter Request
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Political Organization Declaration for Electronic Filing of Notice of Section 527 Status
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Donee Information Return
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8038-TC
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8038-G
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return for Tax-Exempt Governmental Bonds
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8038-CP
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return for Credit Payments to Issuers of Qualified Bonds
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8038-B
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return for Build America Bonds and Recovery Zone
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 8038
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Information Return for Tax-Exempt Private Activity Bond Issues
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 1028
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 1024- A
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 1024
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Recognition of Exemption Under Section 501(a)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 1023
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule R (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Related Organizations and Unrelated Partnerships
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Supplemental Information to Form 990 or 990-EZ
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Liquidation, Termination, Dissolution, or Significant Disposition of Assets
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Noncash Contributions
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule L (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Transactions With Interested Persons
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule K (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Supplemental Information on Tax-Exempt Bonds
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule J (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Compensation Information
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Grants and Other Assistance to Organizations, Governments, and Individuals in the United States
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule H (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Hospitals
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule G (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Supplemental Information Regarding Fundraising or Gaming Activities
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule F (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Statement of Activities Outside the United States
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Schools
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule D (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Supplemental Financial Statements
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Political Campaign and Lobbying Activities
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Schedule of Contributors
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Schedule A (Form 990)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Public Charity Status and Public Support
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 990-T
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 990-PF
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 990-EZ
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Short Form Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form and Instruction	Modified	Instructions for Form 990
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified	Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Form	Modified
39403	Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	Instruction	Modified

ICR Details

OMB Control No: 1545-0047

ICR Reference No: 202409-1545-003

Status: Historical Active

Previous ICR Reference No: 202312-1545-006

Agency/Subagency: TREAS/IRS

Agency Tracking No:

Title: U.S. Tax-Exempt 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 without change

Conclusion Date: 01/24/2025

Date Received in OIRA: 12/19/2024

Terms of Clearance:

table that charts list comparision
	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2026	36 Months From Approved	01/31/2025
Responses	1,711,300	0	1,698,500
Time Burden (Hours)	73,440,000	0	75,500,000
Cost Burden (Dollars)	1,963,400,000	0	1,978,400,000

Abstract: These forms and schedules are used to determine that tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. The data is also used for general statistical purposes. These forms are used by tax-exempt organizations to specify their items of gross income, receipts and disbursements.

Authorizing Statute(s): US Code: 26 USC 4947 Name of Law: Application of taxes to certain nonexempt trusts
   US Code: 26 USC 527 Name of Law: Political organizations
   US Code: 26 USC 501(a) Name of Law: Exemption from taxation
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6033(i) Name of Law: Returns by exempt organizations
   US Code: 26 USC 4974 Name of Law: Excise tax on certain accumulations in qualified retirement plans
   US Code: 26 USC 511 Name of Law: Imposition of Tax on Unrelated Businesse Income of Charitable, etc., Organizations
   US Code: 26 USC 4953 Name of Law: Tax on Excess Contributions to Black Lung Benefit Trusts
   PL: Pub.L. 117 - 169 multiple Name of Law: Inflation Reduction Act of 2022
   US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
   US Code: 26 USC 508 Name of Law: Special rules with respect to section 501(c)(3) Organization
   US Code: 26 USC 6012(a)4 Name of Law: General Rule-Trusts
   US Code: 26 USC 6012 (a)2 Name of Law: Every Corporation Subject to Taxation under Subtitle A
   PL: Pub.L. 115 - 97 14103 Name of Law: Tax Cuts and Jobs Act; Citations for New Statutory Requirements
   US Code: 26 USC 521 Name of Law: Exemption of farmers' cooperatives from tax
   US Code: 26 USC 6104 Name of Law: Publicity of information required from certain exempt organizations and certain trusts
   US Code: 26 USC 6011(f) Name of Law: Promotion of Electronic Filing
   PL: Pub.L. 105 - 206 2001 thru 2005 Name of Law: Workforce Investment Systems;
   US Code: 26 USC 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
   US Code: 26 USC 509 Name of Law: Private foundation defined
   US Code: 26 USC 501(c)3 Name of Law: Political Expenditures of Section 501(c)(3) Organizations
   US Code: 26 USC 170 Name of Law: Charitable, Etc., Contributions and Gifts
   PL: Pub.L. 116 - 25 2301, 3101 Name of Law: Taxpayer First Act
   PL: Pub.L. 116 - 260 Div. EE Name of Law: Taxpayer Certainty and Disaster Relief Act
   US Code: 26 USC 170 Name of Law: Charitable, Etc., Contributions And Gifts
   US Code: 26 USC 149 Name of Law: Bonds Must Be Registered To Be Tax Exempt; Other Requirements
   US Code: 26 USC 142 Name of Law: Exempt Facility Bond
   US Code: 26 USC 146 Name of Law: Private Activity Bonds; Volume Cap
   US Code: 26 USC 4951 Name of Law: Taxes on Self-Dealing
   US Code: 26 USC 4952 Name of Law: Taxes on Taxable Expenditures

Citations for New Statutory Requirements: PL: Pub.L. 117 - 169 multiple Name of Law: Inflation Reduction Act of 2022

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:

89 FR 73746

09/11/2024

30-day Notice:

Federal Register Citation:

Citation Date:

89 FR 103934

12/19/2024

Did the Agency receive public comments on this ICR? Yes

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

table that charts list of burden
IC Title	Form No.	Form Name
Forms, Schedules, and Instructions for Return of Exempt Organizations From Income Tax Under Section 501(c), 527, or 4947(a)(1)	8038-CP, 8038-CP, 8038-G, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8038-TC, 8282, 8453-X, 8718, 8868, 1023, 5578, 8871, 1024- A, 990-N, 990 Schedule O, 990 Schedule N, 990 Schedule R, 1028, 990, 1120-POL, 8886, 990-T, 990 Schedule A, 990 Schedule A, 990 Schedule B, 990 Schedule F, 990 Schedule L, 5884-C, 8038, 990 Schedule G, 8872, 8886-T, 8886-T, 8899, 990 Schedule M, 1023-EZ, 1024, 1023, 1028, 990-EZ, 990-PF, 1024, 8038, 8038-B, 8038-B, 7204, 7213, 8835, 3800, 7004, 8621, 1023-EZ, 8995-A, 1116, 3115, 4720, 8976, 990-T Schedule A, 5884-D, 5884-D, 6069, 7203, 7203, 8038-CP Schedule A, 8453-TE, 8879-TE, 990 Schedule K, 990 Schedule I, 990 Schedule J, 990 Schedule J, 990 Schedule K, 990, 990-PF, 990-T, 990 Schedule C, 990 Schedule F, 990 Schedule E, 990 Schedule G, 8870, 8872, 990-EZ, 990 Schedule D, 990 Schedule D, 990 Schedule H, 990 Schedule H, 990 Schedule R, 990 Schedule L, 1024-A, 8038-T, 990 Schedule C, 8330, 8886, 6069, 6497, 4720, 5471, 5471 Schedule O, 5471 Schedule R, 8940, 5471 Schedule E, 5471 Schedule H, 8866, 8936, 7218, 990-W, 4684, 8936 sch. a, T (TIMBER), 8868, 990 Schedule C, 1128, 1120-POL, 8328, 1116 Schedule B, 8949, 1116, 1116 Schedule B, 1116 Schedule C, 1116 Schedule C, 1127, 2220, 2220, 3115, 4136, 4136, 4562, 4562, 461, 461, 4797, 4797, 5471, 5471 Schedule I-1, 5471 Schedule J, 5471 Schedule M, 5471 Schedule P, 5471 Schedule Q, 6198, 6198, 8865, 8865 Schedule G, 8865 Schedule H, 8865 Schedule O, 8865 Schedule P, 8940, 8941, 8941, 8949, 2848, 926, 926, 1128, 2848, 3468, 3468, 3800, 4255, 4255, 5227, 5227, 5471 Schedule G-1, 7004, 7204, 7205, 7205, 7207, 7204, 7210, 8283, 8283, 8283-V, 8621, 8824, 8824, 8838, 8995, 8995, 8995-A, 8995-A Schedule A, 8995-A Schedule B, 8995-A Schedule C, 8995-A Schedule D, 970, 8911, 8933, Schedule A (Form 8911), Schedule A (Form 8933), 7211, 8933 schedule b, 8933 schedule c, 8933 schedule d, 8933 schedule e, 8933 schedule f, 8826, 8865 Schedule K-1, 8865 Schedule K-2, 8865 Schedule K-3	, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,

ICR Summary of Burden

table that charts list of burden
	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	1,711,300	1,698,500	12,800
Annual Time Burden (Hours)	73,440,000	75,500,000	-2,060,000
Annual Cost Burden (Dollars)	1,963,400,000	1,978,400,000	-15,000,000

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 year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments. Changes Due to Technical Adjustment: There are significant adjustments in the year-over-year technical changes. The impact on burden related to these changes is shown in the table below. Altogether, technical adjustments lead to a decrease in burden. Increases from macroeconomic adjustments and population growth between Fiscal Year 2024 and Fiscal Year 2025 were offset by an overestimate of the number of Fiscal Year 2024 filers last year and decreases from incorporating updated population filer data. Overall, technical adjustments lead to a 3% decrease in aggregate time and a 1% decrease in aggregate out-of-pocket costs. Changes Due to Legislative Adjustment: The Inflation Reduction Act of 2022 (IRA), P.L. 117-169, introduced changes that result in legislative burden. IRA introduced and expanded a number of clean energy provisions. Year-over year changes associated with the Inflation Reduction Act (IRA) are allocated to legislative adjustments. Note that the year-over-year legislative adjustment is the difference between updated Fiscal Year 2024 legislative estimates and Fiscal Year 2025 legislative estimates. The year-over-year change between Fiscal Year 2024 and Fiscal Year 2025 estimates attributed to IRA do not lead to changes in estimated burden. There is still significant uncertainty about program participation. Tax Year 2023 tax returns have only recently become available, and Form 990-T extension filings are not yet available. More granular estimates will be provided once IRA provision participation from Tax Year 2023 has been verified. Changes Due to Agency Adjustment: There were no independent and significant year-over-year Agency changes impacting the burden calculations for this collection.

Annual Cost to Federal Government: $7,764,511

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. No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Yes

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)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Elaine Leichter 202 317-8428 [email protected]

Reginfo record details
Common Form ICR: No