The IRS is asking for public comment on a number of forms, including several used for electronic filing, according to a notice published in the July 8 Federal Register. Specifically, the IRS seeks comment on the following forms:
- Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return, which would give employees in the IRS Criminal Investigation, Examination and some other divisions “immediate access” to a return instead of requiring the submission of a manual request and waiting for someone to find and send the document.
- Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing. The form is used to secure taxpayer signatures and declarations with the e-filing of trust and fiduciary income tax returns.
- Form 8453-FE, U.S. Estate or Trust Declaration and Signature for an IRS e-file Return. This is a new form for the Small Business/Self-Employed Division that is used as an electronic signature letter for Form 1041 when that form is filed electronically.
- Form 8879-F, IRS e-file Signature Authorization for Form 1041. Additionally, the IRS said it wants comments on Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 941, 941-PR, 941-SS, 943, 943-PR, 944 and 945. Data will be used to verify the 94X series of forms and enable an electronic return originator to file and sign electronically, according to the notice.
- Form 1041-A, U.S. Information ReturnundefinedTrust Accumulation of Charitable Amounts; and
- Form 1099-C, Cancellation of Debt.
The IRS said comments should address: whether the collection of information has practical utility; the accuracy of the agency's estimates of the paperwork burden on taxpayers; ways to enhance the quality, utility, and clarity of the information to be collected; ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and estimates of capital or start-up costs and costs of operation, maintenance and purchase of services to provide information.
Comments are due by Sept. 8 to R. Joseph Durbala, IRS, Room 6129, 1111 Constitution Ave. N.W., Washington, DC 20224.
