U.S. Tax-Exempt Organization Returns

Forms and Documents

Document	Type	Status	Availability
Form 8997 Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments	Form and Instruction	Modified	Available
Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts	Form	Modified	Repair queued
Form 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations)	Form and Instruction	Modified	Available
Form 990-T Schedule A Unrelated Business Taxable Income From an Unrelated Trade or Business	Form	Modified	Repair queued
Form 990-T Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))	Form	Modified	Repair queued
Form 990-PF Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation	Form	Modified	Repair queued
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	Repair queued
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	Repair queued
Form 990 Schedule R Related Organizations and Unrelated Partnerships	Form	Modified	Repair queued
Form 990 Schedule O Supplemental Information to Form 990 or 990-EZ	Form	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	Repair queued
Form 990 Schedule L Transactions With Interested Persons	Form	Modified	Repair queued
Form 990 Schedule K Supplemental Information on Tax-Exempt Bonds	Form	Modified	Repair queued
Form 990 Schedule J Compensation Information	Form	Modified	Repair queued
Form 990 Schedule I Grants and Other Assistance to Organizations, Governments, and Individuals in the United States	Form	Modified	Repair queued
Form 990 Schedule H Hospitals	Form	Modified	Repair queued
Form 990 Schedule G Supplemental Information Regarding Fundraising or Gaming Activities	Form	Modified	Repair queued
Form 990 Schedule F Statement of Activities Outside the United States	Form	Modified	Repair queued
Form 990 Schedule E Schools	Form	Modified	Repair queued
Form 990 Schedule D Supplemental Financial Statements	Form	Modified	Repair queued
Form 990 Schedule C Political Campaign and Lobbying Activities	Form	Modified	Repair queued
Form 900 Schedule B Schedule of Contributors	Form	Modified	Repair queued
Form 990 Schedule A Public Charity Status and Public Support	Form	Modified	Repair queued
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 970 Application to Use LIFO Inventory Method	Form and Instruction	Modified	Repair queued
Form 926 Return by a U.S. Transferor of Property to a Foreign CorporationReturn by a U.S. Transferor of Property to a Foreign Corporation	Form	Modified	Repair queued
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	Repair queued
Form 8995-A Schedule B Aggregation of Business Operations	Form	Modified	Repair queued
Form 8995-A Schedule A Specified Service Trades or Businesses	Form	Modified	Repair queued
Form 8995-A Qualified Business Income Deduction	Form	Modified	Repair queued
Form 8995 Qualified Business Income Deduction Simplified Calculation	Form	Modified	Repair queued
Form 8992 Schedule A Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI)	Form	Modified	Repair queued
Form 8992 U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)	Form	Modified	Repair queued
Form 8991 Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts	Form	Modified	Repair queued
Form 8990 Limitation on Business Interest Expense Under Section 163(j)	Form	Modified	Repair queued
Form 8976 Notice of Intent to Operate Under Section 501(c)(4)	Form and Instruction	Modified	Repair queued
Form 8975 Country-by-Country Report	Form	Modified	Repair queued
Form 8964-TRA Section 987 Transition Information	Form	Modified	Repair queued
Form 8964-ELE Section 987 Elections	Form	Modified	Repair queued
Form 8949 Sales and Other Dispositions of Capital Assets	Form	Modified	Repair queued
Form 8941 Credit for Small Employer Health Insurance Premiums	Form	Modified	Repair queued
Form 8940 Request for Miscellaneous Determination	Form	Modified	Available
Form 8936 Schedule A Clean Vehicle Credit Amount	Form	Modified	Repair queued
Form 8936 Clean Vehicle Credit	Form	Modified	Repair queued
Form 8933 Schedule F Utilization Certification	Form	Modified	Available
Form 8933 Schedule E Election Certification	Form	Modified	Repair queued
Form 8933 Schedule D Recapture Certification	Form	Modified	Available
Form 8933 Schedule C Enhanced Oil Recovery Operator Certification	Form	Modified	Repair queued
Form 8933 Schedule B Disposal Operator Certification	Form	Modified	Repair queued
Form 8933 Schedule A Disposal or Enhanced Oil Recovery Owner Certification	Form	Modified	Available
Form 8933 Carbon Oxide Sequestration Credit	Form	Modified	Repair queued
Form 8932 Credit for Employer Differential Wage Payments	Form and Instruction	Modified	Repair queued
Form 8911 Schedule A Alternative Fuel Vehicle Refueling Property	Form	Modified	Repair queued
Form 8911 Alternative Fuel Vehicle Refueling	Form	Modified	Repair queued
Form 8908 Energy Efficient Home Credit	Form	Modified	Repair queued
Form 8906 Distilled Spirits Credit	Form and Instruction	Modified	Repair queued
Form 8899 Notice of Income From Donated Intellectual Property	Form and Instruction	Modified	Available
Form 8896 Low Sulfur Diesel Fuel Production Credit	Form and Instruction	Modified	Repair queued
Form 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction	Form	Modified	Repair queued
Form 8886 Reportable Transaction Disclosure Statement	Form	Modified	Repair queued
Form 8882 Credit for Employer-Provided Childcare Facilities and Services	Form and Instruction	Modified	Repair queued
Form 8879-TE IRS e-file Signature Authorization for a Tax-Exempt Entity	Form and Instruction	Modified	Repair queued
Form 8872 Political Organization Report of Contributions and Expenditures	Form	Modified	Available
Form 8871 Political Organization Notice of Section 527 Status	Form	Modified	Repair queued
Form 8870 Information Return for Transfers Associated With Certain Personal Benefit Contracts	Form and Instruction	Modified	Repair queued
Form 8868 Application for Automatic Extension of Time To File an Exempt Organization Return	Form	Modified	Repair queued
Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method	Form	Modified	Repair queued
Form 8865 Schedule P Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership	Form	Modified	Repair queued
Form 8865 Schedule O Transfer of Property to a Foreign Partnership	Form	Modified	Available
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	Repair queued
Form 8865 Schedule K-1 Sch K-1 Partner's Share of Income Deductions Credits, etc.	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	Repair queued
Form 8865 Return of U.S. Persons with Respect to Certain Foreign Partnerships	Form	Modified	Available
Form 8864 Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit	Form	Modified	Repair queued
Form 8858 Schedule M Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities	Form	Modified	Available
Form 8858 Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)	Form	Modified	Repair queued
Form 8827 Credit for Prior Year Minimum Tax—Corporations	Form and Instruction	Modified	Repair queued
Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	Form and Instruction	Modified	Repair queued
Form 8844 Empowerment Zone Employment Credit	Form	Modified	Repair queued
Form 8838-P Consent to Extend the Time to Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))	Form and Instruction	Modified	Repair queued
Form 8838 Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement	Form and Instruction	Modified	Repair queued
Form 8835 Renewable Electricity Production Credit	Form	Modified	Repair queued
Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)	Form and Instruction	Modified	Repair queued
Form 8826 Disabled Access Credit	Form and Instruction	Modified	Repair queued
Form 8825 Schedule A Rental Real Estate Other Deductions	Form	Modified	Repair queued
Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation	Form	Modified	Available
Form 8824 Like-Kind Exchanges	Form	Modified	Available
Form 8718 User Fee for Exempt Organization Determination Letter Request	Form and Instruction	Modified	Repair queued
Form 8621-A Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company	Form	Modified	Repair queued
Form 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund	Form	Modified	Available
Form 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status	Form and Instruction	Modified	Repair queued
Form 8453-TE Tax Exempt Entity Declaration and Signature for Electronic Filing	Form and Instruction	Modified	Repair queued
Form 8330 Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)	Form and Instruction	Modified	Repair queued
Form 8328 Carryforward Election of Unused Private Activity Bond Volume Cap	Form and Instruction	Modified	Repair queued
Form 8383-V Payment Voucher for Filing Fee Under Section 170(f)(13)	Form and Instruction	Modified	Available
Form 8283 Noncash Charitable Contributions	Form	Modified	Repair queued
Form 8282 Donee Information Return	Form and Instruction	Modified	Available
Form 8050 Direct Deposit of Tax Exempt or Government Entity Tax Refund	Form and Instruction	Modified	Repair queued
Form 8038-TC Information Return for Tax Credit Bonds and Specified Tax Credit Bonds	Form	Modified	Repair queued
Form 8038-T Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate	Form	Modified	Repair queued
Form 8038-R Request for Recovery of Overpayments Under Arbitrage Rebate Provisions	Form	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 Information Return for Tax-Exempt Governmental Bonds	Form	Modified	Repair queued
Form 8038-CP Schedule A Specified Tax Credit Bonds Interest Limit Computation	Form	Modified	Repair queued
Form 8038-CP Return for Credit Payments to Issuers of Qualified Bonds	Form	Modified	Repair queued
Form 8038-B Information Return for Build America Bonds and Recovery Zone	Form	Modified	Repair queued
Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues	Form	Modified	Available
Form 7220 Prevailing Wage and Apprenticeship (PWA) Verification and Corrections	Form	Modified	Repair queued
Form 7218 Clean Fuel Production Credit	Form	Modified	Repair queued
Form 7217 Distributions From a Partnership of Property With Partner Basis Adjustments	Form	Modified	Repair queued
Form 7213 Nuclear Power Production Credit	Form	Modified	Repair queued
Form 7211 Clean Electricity Production Credit	Form	Modified	Repair queued
Form 7210 Clean Hydrogen Production Credit	Form	Modified	Repair queued
Form 7207 Advanced Manufacturing Production Credit	Form	Modified	Repair queued
Form 7205 Energy Efficient Commercial Buildings Deduction	Form	Modified	Repair queued
Form 7204 Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes - Provisional Foreign Tax Credit Agreement	Form	Modified	Repair queued
Form 7203 S Corporation Shareholder Stock and Debt Basis Limitations	Form	Modified	Available
Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns	Form	Modified	Repair queued
Form 6781 Gains and Losses From Section 1256 Contracts and Straddles	Form and Instruction	Modified	Repair queued
Form 6497 Information Return of Nontaxable Energy Grants or Subsidized Energy Financing	Form and Instruction	Modified	Repair queued
Form 6198 At-Risk Limitations	Form	Modified	Repair queued
Form 6069 Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953	Form	Modified	Repair queued
Form 5884-D Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters	Form	Modified	Repair queued
Form 5884-C Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans	Form and Instruction	Modified	Repair queued
Form 5884 Work Opportunity Credit	Form	Modified	Repair queued
Form 5578 Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax	Form and Instruction	Modified	Repair queued
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	Repair queued
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	Repair queued
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	Repair queued
Form 5471 Schedule H Current Earnings and Profits	Form	Modified	Repair queued
Form 5471 Schedule G-1 Cost Sharing Arrangement	Form	Modified	Repair queued
Form 5471 Schedule E Income, War Profits, and Excess Profits Taxes Paid or Accrued	Form	Modified	Repair queued
Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations	Form	Modified	Repair queued
Form 5227 Split Interest Trust Information Return	Form	Modified	Repair queued
Form 4797 Sale of Business Property	Form	Modified	Repair queued
Form 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code	Form	Modified	Repair queued
Form 4684 Casualties and Thefts	Form	Modified	Repair queued
Form 461 Limitation on Business Loss	Form	Modified	Repair queued
Form 4562 Depreciation and Amortization	Form	Modified	Repair queued
Form 4255 Recapture of Investment Credit	Form	Modified	Repair queued
Form 4136 Schedule A Business Activity Report for Credit for Federal Tax Paid on Fuels	Form	Modified	Available
Form 4136 Credit for Federal Tax Paid on Fuels	Form	Modified	Repair queued
Form 3800 Schedule A Transfer Election Statement	Form	Modified	Repair queued
Form 3800 General Business Credit	Form	Modified	Repair queued
Form 3468 Investment Credit	Form	Modified	Repair queued
Form 3115 Application for Change in Accounting Method	Form	Modified	Repair queued
Form 2848 Power of Attorney and Declaration of Representative	Form	Modified	Available
Form 2220 Underpayment of Estimated Tax by Corporations	Form	Modified	Repair queued
Form 1128 Application to Adopt, Change, or Retain a Tax Year	Form	Modified	Repair queued
Form 1127 Application for Extension of Time for Payment of Tax Due to Undue Hardship	Form and Instruction	Modified	Repair queued
Form 1120-POL U.S. Income Tax Return for Certain Political Organizations	Form	Modified	Repair queued
Form 1116 Schedule C Foreign Tax Redeterminations	Form	Modified	Repair queued
Form 1116 Schedule B Foreign Tax Carryover Reconciliation Schedule	Form	Modified	Repair queued
Form 1116 Foreign Tax Credit	Form	Modified	Available
Form 1062 Schedule A Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer	Form	Modified	Repair queued
Form 1062 Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers	Form	Modified	Repair queued
Form 1028 Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code	Form	Modified	Available
Form 1024-A Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code	Form	Modified	Repair queued
Form 1024 Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code	Form	Modified	Repair queued
Form 1023-EZ Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code	Form	Modified	Available
Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code	Form	Modified	Repair queued
Form T (Timber) Forest Activities Schedule	Form	Modified	Available
Form T (Timber) Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Repair queued
Comments OMB 1545 0047.pdf	Public Comments	Uploaded 2026-01-13	Available
1545-0047 Form Changes.pdf	Supplementary Document	Uploaded 2025-11-24	Repair queued
1545-0047 Form Changes.pdf	Supplementary Document	Uploaded 2025-11-24	Repair queued
IRS Comments 2025 Form 990 Series.pdf	Public Comments	Uploaded 2025-09-23	Repair queued
990 Comments to IRS 09-2025.pdf	Public Comments	Uploaded 2025-09-17	Repair queued
MICPA comment letter 9.16.25.pdf	Public Comments	Uploaded 2025-09-16	Available
The Kresge Foundation - Forms 926 8865 5471 IRS Comment Letter 2025-08-26 Final.pdf	Public Comments	Uploaded 2025-08-26	Available
Government Cost (Products) 1545-0047.pdf	Supplementary Document	Uploaded 2025-11-24	Repair queued
Government Cost (Products) 1545-0047.pdf	Supplementary Document	Uploaded 2025-11-24	Repair queued
1545-0047 Supporting Statement.docx	Supporting Statement A	Uploaded 2026-01-16	Available
1545-0047 Supporting Statement.docx	Supporting Statement A	Uploaded 2025-12-05	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Unrelated Business Taxable Income From an Unrelated Trade or Business
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	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 U.S. Tax-Exempt Returns	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 U.S. Tax-Exempt Returns	Form	Modified	Related Organizations and Unrelated Partnerships
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Supplemental Information to Form 990 or 990-EZ
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Liquidation, Termination, Dissolution, or Significant Disposition of Assets
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Noncash Contributions
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Transactions With Interested Persons
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Supplemental Information on Tax-Exempt Bonds
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Compensation Information
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Grants and Other Assistance to Organizations, Governments, and Individuals in the United States
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Hospitals
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Supplemental Information Regarding Fundraising or Gaming Activities
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Statement of Activities Outside the United States
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Schools
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Supplemental Financial Statements
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Political Campaign and Lobbying Activities
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Schedule of Contributors
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Public Charity Status and Public Support
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	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 U.S. Tax-Exempt Returns	Form and Instruction	Modified	Application to Use LIFO Inventory Method
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Return by a U.S. Transferor of Property to a Foreign CorporationReturn by a U.S. Transferor of Property to a Foreign Corporation
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Special Rules for Patrons of Agricultural or Horticultural Cooperatives
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Loss Netting and Carryforward
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Aggregation of Business Operations
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Specified Service Trades or Businesses
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Qualified Business Income Deduction
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Qualified Business Income Deduction Simplified Calculation
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Limitation on Business Interest Expense Under Section 163(j)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Notice of Intent to Operate Under Section 501(c)(4)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Country-by-Country Report
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Section 987 Transition Information
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Section 987 Elections
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Sales and Other Dispositions of Capital Assets
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Credit for Small Employer Health Insurance Premiums
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Request for Miscellaneous Determination
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Clean Vehicle Credit Amount
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Clean Vehicle Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Utilization Certification
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Election Certification
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Recapture Certification
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Enhanced Oil Recovery Operator Certification
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Disposal Operator Certification
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Disposal or Enhanced Oil Recovery Owner Certification
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Carbon Oxide Sequestration Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Credit for Employer Differential Wage Payments
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Alternative Fuel Vehicle Refueling Property
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Alternative Fuel Vehicle Refueling
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Energy Efficient Home Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Distilled Spirits Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Notice of Income From Donated Intellectual Property
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Low Sulfur Diesel Fuel Production Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Reportable Transaction Disclosure Statement
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Credit for Employer-Provided Childcare Facilities and Services
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	IRS e-file Signature Authorization for a Tax-Exempt Entity
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Political Organization Report of Contributions and Expenditures
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Political Organization Notice of Section 527 Status
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Information Return for Transfers Associated With Certain Personal Benefit Contracts
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Application for Automatic Extension of Time To File an Exempt Organization Return
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Transfer of Property to a Foreign Partnership
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Partner's Share of Income, Deductions, Credits, etc.—International
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Partners' Distributive Share Items—International
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Sch K-1 Partner's Share of Income Deductions Credits, etc.
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Statement of Application of the Gain Deferral Method under Section 721(c)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Return of U.S. Persons with Respect to Certain Foreign Partnerships
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Credit for Prior Year Minimum Tax—Corporations
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Empowerment Zone Employment Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Consent to Extend the Time to Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Renewable Electricity Production Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Disabled Access Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Rental Real Estate Other Deductions
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Rental Real Estate Income and Expenses of a Partnership or an S Corporation
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Like-Kind Exchanges
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	User Fee for Exempt Organization Determination Letter Request
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Political Organization Declaration for Electronic Filing of Notice of Section 527 Status
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Tax Exempt Entity Declaration and Signature for Electronic Filing
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Carryforward Election of Unused Private Activity Bond Volume Cap
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Payment Voucher for Filing Fee Under Section 170(f)(13)
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Noncash Charitable Contributions
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Donee Information Return
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Direct Deposit of Tax Exempt or Government Entity Tax Refund
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Information Return for Tax-Exempt Governmental Bonds
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Specified Tax Credit Bonds Interest Limit Computation
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Return for Credit Payments to Issuers of Qualified Bonds
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Information Return for Build America Bonds and Recovery Zone
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Information Return for Tax-Exempt Private Activity Bond Issues
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Prevailing Wage and Apprenticeship (PWA) Verification and Corrections
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Clean Fuel Production Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Distributions From a Partnership of Property With Partner Basis Adjustments
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Nuclear Power Production Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Clean Electricity Production Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Clean Hydrogen Production Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Advanced Manufacturing Production Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Energy Efficient Commercial Buildings Deduction
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	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 U.S. Tax-Exempt Returns	Form	Modified	S Corporation Shareholder Stock and Debt Basis Limitations
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Gains and Losses From Section 1256 Contracts and Straddles
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	At-Risk Limitations
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	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 U.S. Tax-Exempt Returns	Form	Modified	Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Work Opportunity Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Distributions From a Foreign Corporation
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	CFC Income by CFC Income Groups
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Information for Global Intangible Low-Taxed Income
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Current Earnings and Profits
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Cost Sharing Arrangement
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Income, War Profits, and Excess Profits Taxes Paid or Accrued
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Information Return of U.S. Persons With Respect to Certain Foreign Corporations
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Split Interest Trust Information Return
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Sale of Business Property
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Casualties and Thefts
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Limitation on Business Loss
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Depreciation and Amortization
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Recapture of Investment Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Business Activity Report for Credit for Federal Tax Paid on Fuels
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Credit for Federal Tax Paid on Fuels
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Transfer Election Statement
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	General Business Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Investment Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Application for Change in Accounting Method
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Power of Attorney and Declaration of Representative
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Underpayment of Estimated Tax by Corporations
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Application to Adopt, Change, or Retain a Tax Year
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form and Instruction	Modified	Application for Extension of Time for Payment of Tax Due to Undue Hardship
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	U.S. Income Tax Return for Certain Political Organizations
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Foreign Tax Redeterminations
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Foreign Tax Carryover Reconciliation Schedule
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Foreign Tax Credit
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Instruction	Modified
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified	Forest Activities Schedule
39403	Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	Form	Modified

ICR Details

OMB Control No: 1545-0047	ICR Reference No: 202511-1545-004
Status: Active	Previous ICR Reference No: 202409-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Tax-Exempt Organization Returns
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: 01/16/2026
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/15/2025
Terms of Clearance: For fiscal year 2027, the IRS will work with OIRA to develop an accurate estimate of IRS expenditures in support of assisting taxpayers for each bucket.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2027	36 Months From Approved	01/31/2026
Responses	1,729,800	0	1,711,300
Time Burden (Hours)	75,470,000	0	73,440,000
Cost Burden (Dollars)	2,063,500,000	0	1,963,400,000

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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.

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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 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 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 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
   PL: Pub.L. 119 - 21 multiple Name of Law: One Big Beautiful Bill Act
  

Citations for New Statutory Requirements: None

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

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 35373	07/25/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 58088	12/15/2025
Did the Agency receive public comments on this ICR? Yes

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

IC Title	Form No.	Form Name
Forms, Schedules, and Instructions for U.S. Tax-Exempt Returns	8858, 8858 Schedule M, 8864, 8872, 8879-TE, 8886-T, 8882, 8886, 8896, 8899, 8906, 8911 Schedule A, 8932, 8933 Schedule B, 8933 Schedule C, 8933 Schedule E, 8933 Schedule F, 8936, 8936 Schedule A, 8940, 8941, 8949, 8964-ELE, 990 Schedule C, 990 Schedule D, 990, 990 Schedule A, 900 Schedule B, 990 Schedule E, 990 Schedule F, 990 Schedule G, 990 Schedule H, 990-T Schedule A, 990-W, 990 Schedule K, 8697, 8976, 8990, 8992 Schedule A, 8995-A Schedule A, 8995-A Schedule B, 8995-A Schedule C, 8995-A Schedule D, 926, 970, 7203, 7204, 7205, 7207, 7210, 7211, 7213, 7217, 7218, 7220, 8038, 8038-B, 8038-CP, 8038-R, 8038-CP Schedule A, 8038-G, 8038-T, 8038-TC, 8865, 8865 Schedule G, 8865 Schedule H, 8865 Schedule K-1, 8865 Schedule K-2, 8870, 8865 Schedule K-3, 8865 Schedule O, 8865 Schedule P, 8866, 8868, 8871, 8038-GC, 8997, 8050, 8282, 8283, 8383-V, 8328, 8330, 8453-TE, 8453-X, 8621, 8621-A, 8718, 8824, 8825, 8825 Schedule A, 8826, 8833, 8835, 8838, 8838-P, 8844, 8846, 8827, 990 Schedule I, 990 Schedule J, 990 Schedule L, 990 Schedule M, 990 Schedule N, 990 Schedule O, 990 Schedule R, 990-EZ, 990-N, 990-PF, 990-T, 8908, 8911, 8933, 8933 Schedule A, 8933 Schedule D, 8964-TRA, 8975, 8991, 8992, 8995, 8995-A, T (Timber), 1023, 1023-EZ, 1024, 1024-A, 1028, 1062, 1062 Schedule A, 1116, 5471 Schedule E, 5471 Schedule G-1, 5471 Schedule H, 1116 Schedule B, 1116 Schedule C, 1120-POL, 1127, 1128, 2220, 2848, 3468, 3115, 3800, 3800 Schedule A, 4136, 4136 Schedule A, 4255, 4562, 461, 4684, 4720, 4797, 5227, 5471, 5471 Schedule I-1, 5471 Schedule J, 5471 Schedule M, 5471 Schedule O, 5471 Schedule P, 5471 Schedule Q, 5471 Schedule R, 5578, 5884, 5884-C, 5884-D, 6069, 6198, 6497, 6781, 7004	Forest Activities Schedule ,   Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ,   Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ,   Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code ,   Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code ,   Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code ,   Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers ,   Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer ,   Foreign Tax Credit ,   Foreign Tax Carryover Reconciliation Schedule ,   Foreign Tax Redeterminations ,   U.S. Income Tax Return for Certain Political Organizations ,   Application for Extension of Time for Payment of Tax Due to Undue Hardship ,   Application to Adopt, Change, or Retain a Tax Year ,   Underpayment of Estimated Tax by Corporations ,   Power of Attorney and Declaration of Representative ,   Application for Change in Accounting Method ,   Investment Credit ,   General Business Credit ,   Transfer Election Statement ,   Credit for Federal Tax Paid on Fuels ,   Business Activity Report for Credit for Federal Tax Paid on Fuels ,   Recapture of Investment Credit ,   Depreciation and Amortization ,   Limitation on Business Loss ,   Casualties and Thefts ,   Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code ,   Sale of Business Property ,   Split Interest Trust Information Return ,   Information Return of U.S. Persons With Respect to Certain Foreign Corporations ,   Income, War Profits, and Excess Profits Taxes Paid or Accrued ,   Cost Sharing Arrangement ,   Current Earnings and Profits ,   Information for Global Intangible Low-Taxed Income ,   Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation ,   Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons ,   Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock ,   Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations ,   CFC Income by CFC Income Groups ,   Distributions From a Foreign Corporation ,   Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax ,   Work Opportunity Credit ,   Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans ,   Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters ,   Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953 ,   At-Risk Limitations ,   Information Return of Nontaxable Energy Grants or Subsidized Energy Financing ,   Gains and Losses From Section 1256 Contracts and Straddles ,   Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns ,   S Corporation Shareholder Stock and Debt Basis Limitations ,   Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes - Provisional Foreign Tax Credit Agreement ,   Energy Efficient Commercial Buildings Deduction ,   Advanced Manufacturing Production Credit ,   Clean Hydrogen Production Credit ,   Clean Electricity Production Credit ,   Nuclear Power Production Credit ,   Distributions From a Partnership of Property With Partner Basis Adjustments ,   Clean Fuel Production Credit ,   Prevailing Wage and Apprenticeship (PWA) Verification and Corrections ,   Information Return for Tax-Exempt Private Activity Bond Issues ,   Information Return for Build America Bonds and Recovery Zone ,   Return for Credit Payments to Issuers of Qualified Bonds ,   Specified Tax Credit Bonds Interest Limit Computation ,   Information Return for Tax-Exempt Governmental Bonds ,   Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales ,   Request for Recovery of Overpayments Under Arbitrage Rebate Provisions ,   Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate ,   Information Return for Tax Credit Bonds and Specified Tax Credit Bonds ,   Direct Deposit of Tax Exempt or Government Entity Tax Refund ,   Donee Information Return ,   Noncash Charitable Contributions ,   Payment Voucher for Filing Fee Under Section 170(f)(13) ,   Carryforward Election of Unused Private Activity Bond Volume Cap ,   Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) ,   Tax Exempt Entity Declaration and Signature for Electronic Filing ,   Political Organization Declaration for Electronic Filing of Notice of Section 527 Status ,   Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund ,   Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company ,   User Fee for Exempt Organization Determination Letter Request ,   Like-Kind Exchanges ,   Rental Real Estate Income and Expenses of a Partnership or an S Corporation ,   Rental Real Estate Other Deductions ,   Disabled Access Credit ,   Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) ,   Renewable Electricity Production Credit ,   Consent to Extend the Time to Assess Tax Under Section 367 - Gain Recognition Agreement ,   Consent to Extend the Time to Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) ,   Empowerment Zone Employment Credit ,   Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips ,   Credit for Prior Year Minimum Tax—Corporations ,   Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) ,   Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities ,   Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit ,   Return of U.S. Persons with Respect to Certain Foreign Partnerships ,   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) ,   Sch K-1 Partner's Share of Income Deductions Credits, etc. ,   Partners' Distributive Share Items—International ,   Partner's Share of Income, Deductions, Credits, etc.—International ,   Transfer of Property to a Foreign Partnership ,   Acquisitions, Dispositions, and Changes of Interest in a Foreign Partnership ,   Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method ,   Application for Automatic Extension of Time To File an Exempt Organization Return ,   Information Return for Transfers Associated With Certain Personal Benefit Contracts ,   Political Organization Notice of Section 527 Status ,   Political Organization Report of Contributions and Expenditures ,   IRS e-file Signature Authorization for a Tax-Exempt Entity ,   Credit for Employer-Provided Childcare Facilities and Services ,   Reportable Transaction Disclosure Statement ,   Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction ,   Low Sulfur Diesel Fuel Production Credit ,   Notice of Income From Donated Intellectual Property ,   Distilled Spirits Credit ,   Energy Efficient Home Credit ,   Alternative Fuel Vehicle Refueling ,   Alternative Fuel Vehicle Refueling Property ,   Credit for Employer Differential Wage Payments ,   Carbon Oxide Sequestration Credit ,   Disposal or Enhanced Oil Recovery Owner Certification ,   Disposal Operator Certification ,   Enhanced Oil Recovery Operator Certification ,   Recapture Certification ,   Election Certification ,   Utilization Certification ,   Clean Vehicle Credit ,   Clean Vehicle Credit Amount ,   Request for Miscellaneous Determination ,   Credit for Small Employer Health Insurance Premiums ,   Sales and Other Dispositions of Capital Assets ,   Section 987 Elections ,   Section 987 Transition Information ,   Country-by-Country Report ,   Notice of Intent to Operate Under Section 501(c)(4) ,   Limitation on Business Interest Expense Under Section 163(j) ,   Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts ,   U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) ,   Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI) ,   Qualified Business Income Deduction Simplified Calculation ,   Qualified Business Income Deduction ,   Specified Service Trades or Businesses ,   Aggregation of Business Operations ,   Loss Netting and Carryforward ,   Special Rules for Patrons of Agricultural or Horticultural Cooperatives ,   Return by a U.S. Transferor of Property to a Foreign CorporationReturn by a U.S. Transferor of Property to a Foreign Corporation ,   Application to Use LIFO Inventory Method ,   Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) ,   Public Charity Status and Public Support ,   Schedule of Contributors ,   Political Campaign and Lobbying Activities ,   Supplemental Financial Statements ,   Schools ,   Statement of Activities Outside the United States ,   Supplemental Information Regarding Fundraising or Gaming Activities ,   Hospitals ,   Grants and Other Assistance to Organizations, Governments, and Individuals in the United States ,   Compensation Information ,   Supplemental Information on Tax-Exempt Bonds ,   Transactions With Interested Persons ,   Noncash Contributions ,   Liquidation, Termination, Dissolution, or Significant Disposition of Assets ,   Supplemental Information to Form 990 or 990-EZ ,   Related Organizations and Unrelated Partnerships ,   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 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ ,   Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation ,   Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) ,   Unrelated Business Taxable Income From an Unrelated Trade or Business ,   Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations (and on Investment Income for Private Foundations) ,   Interest Computation Under the Look-Back Method for Completed Long-Term Contracts ,   Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

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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	1,729,800	1,711,300	0	0	18,500	0
Annual Time Burden (Hours)	75,470,000	73,440,000	0	0	2,030,000	0
Annual Cost Burden (Dollars)	2,063,500,000	1,963,400,000	0	0	100,100,000	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: Updates to FY2025 estimates resulted in a 2.6% increase in total monetized burden. This includes an increase to the filer population but is primarily driven by a shift in the composition of the underlying tax return data and revised legislative estimates based on filing data. The Fiscal Year 2026 population adjustments transition the underlying data file from Fiscal Year 2025 to Fiscal Year 2026 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year-over-year population differences. A forecasted increase in filers is expected to lead to an increase in time burden and out-of-pocket costs. Forecasted changes in macroeconomic factors are also expected to lead to increases in average monetized time, out-of-pocket costs, and total monetized burden. These changes in the filer population and macroeconomic factors are expected to increase total monetized burden by 2.5%. This includes a 0.5% increase in time burden and a 2.6% increase in out-of-pocket costs. Altogether, these technical adjustments increased total monetized burden by 5.2%. This includes a 1.1% increase in the filer population, a 2.8% increase in time burden, and a 5.1% increase in out-of-pocket costs.

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Annual Cost to Federal Government: $8,720,783

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

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Common Form ICR:  No

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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: 12/15/2025

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