SECTION 4. RETURNS AND CLAIMS

FOR REFUND SUBJECT TO THE SECTION 6695(b) PENALTY

.01 This section identifies the returns and claims for refund required to be signed by a signing tax return preparer as defined in § 301.7701–15(b)(1) in order to avoid a section 6695(b) penalty. The Treasury Department and the IRS may choose to add or remove documents that must be signed by a tax return preparer in future guid

ance and in forms and instructions as additional forms are developed and as they gain experience in implementing the provisions of section 6695(b) and the final regulations. The tax return preparer must sign the return in the manner prescribed by the Commissioner in forms, instructions, or other appropriate guidance. Information on the preparer signature requirement for electronically filed returns will be announced in IRS publications, instructions,

2009–3 I.R.B. 318 January 21, 2009

(1) Income Tax Returns — Subtitle A

Form 990–T, Exempt Organization Business Income Tax Return;

Form 1040, U.S. Individual Income Tax Return;

Form 1040A, U.S. Individual Income Tax Return;

Form 1040–C, U.S. Departing Alien Income Tax Return;

Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents;

Form 1040NR, U.S. Nonresident Alien Income Tax Return;

Form 1040NR–EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents;

Form 1040–PR, Planilla para la Declaración de la Contribución Federal sobre el Trabajopor Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona fide de Puerto Rico);

Form 1040–SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico);

Form 1040X, Amended U.S. Individual Income Tax Return;

Form 1041, U.S. Income Tax Return for Estates and Trusts;

Form 1041–N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts;

Form 1041–QFT, U.S. Income Tax Return for Qualified Funeral Trusts;

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons;

Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return;

Form 1120, U.S. Corporation Income Tax Return;

Form 1120–C, U.S. Income Tax Return for Cooperative Associations;

Form 1120–F, U.S. Income Tax Return of a Foreign Corporation;

Form 1120–FSC, U.S. Income Tax Return of a Foreign Sales Corporation;

Form 1120–H, U.S. Income Tax Return for Homeowners Associations;

Form 1120IC–DISC, Interest Charge Domestic International Sales Corporation Return;

Form 1120–L, U.S. Life Insurance Company Income Tax Return;

Form 1120–ND, Return for Nuclear Decommissioning Funds and Certain Related Persons;

Form 1120–PC, U.S. Property and Casualty Insurance Company Income Tax Return;

Form 1120–POL, U.S. Income Tax Return for Certain Political Organizations ;

Form 1120–REIT, U.S. Income Tax Return for Real Estate Investment Trusts;

Form 1120–RIC, U.S. Income Tax Return for Regulated Investment Companies;

Form 1120S, U.S. Income Tax Return for an S Corporation;

Form 1120–SF, U.S. Income Tax Return for Settlement Funds (Under Section 468B);

Form 1120X, Amended U.S. Corporation Income Tax Return;

Form 2438, Undistributed Capital Gains Tax Return;

Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests; and

Form 8804, Annual Return for Partnership Withholding Tax (Section 1446).

(2) Estate and Gift Tax Returns — Subtitle B

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return;

Form 706–A, United States Additional Estate Tax Return;

Form 706–D, United States Additional Estate Tax Return Under Code Section 2057;

Form 706–GS(D), Generation-Skipping Transfer Tax Return For Distributions;

January 21, 2009 319 2009–3 I.R.B.

Form 706–GS(T), Generation-Skipping Transfer Tax Return For Terminations;

Form 706–NA, United States Estate (and Generation-Skipping Transfer) Tax Return — Estate of nonresident not a citizen of the United States;

Form 706–QDT, United States Estate Tax Return for Qualified Domestic Trusts;

Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return; and

Form 843, Claim for Refund and Request for Abatement.

(3) Employment Tax Returns — Subtitle C

Form CT–1, Employer’s Annual Railroad Retirement Tax Return;

Form CT–1 X, Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund;

Form CT–2, Employee Representative’s Quarterly Railroad Tax Return;

Form 843, Claim for Refund and Request for Abatement;

Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return;

Form 940–PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA);

Form 941, Employer’s QUARTERLY Federal Tax Return;

Form 941–X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund;

Form 941–PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono;

Form 941–X (PR), Ajuste a la Declaración Federal TRIMESTRAL del Patrono o Reclamacion de Reembolso;

Form 941–SS, Employer’s QUARTERLY Federal Tax Return;

Form 941–M, Employer’s MONTHLY Federal Tax Return;

Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees;

Form 943–X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund;

Form 943(PR), Planilla para la Declaración ANUAL de La Contribución Federal del Patrono de Empleados Agrícolas;

Form 943–X (PR), Ajuste a la Declaración Federal Anual del Patrono de Empleados Agrícolas o Reclamacion de Reembolso

Form 944, Employer’s ANNUAL Federal Tax Return;

Form 944–X, Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund;

Form 944–PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono;

Form 944–X (PR), Ajuste a la Declaración Federal ANUAL del Patrono o Reclamacion de Reembolso (Puerto Rico);

Form 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador;

Form 944–X (SP), Ajuste a la Declaración Federal ANUAL del Empleador o Reclamacion de Reembolso;

Form 944–SS, Employer’s ANNUAL Federal Tax Return;

Form 945, Annual Return of Withheld Federal Income Tax;

Form 945–X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund;

Schedule H (Form 1040), Household Employment Taxes; and

Anexo H-PR (Formulario 1040–PR), Contribuciones sobre el Empleo de Empleados Domésticos.

(4) Miscellaneous Excise Tax Returns — Subtitle D

Form 11–C, Occupational Tax and Registration Return for Wagering;

Form 720, Quarterly Federal Excise Tax Return;

Form 720X, Amended Quarterly Federal Excise Tax Return;

Form 730, Monthly Tax Return for Wagers;

Form 843, Claim for Refund and Request for Abatement;

2009–3 I.R.B. 320 January 21, 2009

Form 990–PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation;

Form 2290, Heavy Highway Vehicle Use Tax Return;

Form 2290(FR), Declaration d’Impot sur L’utilisation des Vehicules Lourds sur les Routes;

Form 2290(SP), Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras;

Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code;

Form 5330, Return of Excise Taxes Related to Employee Benefit Plans;

Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts;

Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies;

Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests;

Form 8849, Claim for Refund of Excise Taxes; and

Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests.

(5) Alcohol, Tobacco, and Other Excise Taxes — Subtitle E

Form 8725, Excise Tax on Greenmail; and

Form 8876, Excise Tax on Structured Settlement Factoring Transactions .

(6) Information Returns and Other Documents

Form 1065, U.S. Return of Partnership Income;

Form 1065–B, U.S. Return of Income for Electing Large Partnerships;

Form 5227, Split Interest Trust Information Return;

Form 8453–B, U.S. Electing Large Partnership Declaration for an IRS e-file Return;

Form 8453–C, U.S. Corporation Income Tax Declaration for an IRS e-file Return;

Form 8453–EO, Exempt Organization Declaration and Signature for Electronic Filing;

Form 8453–EX, Excise Tax Declaration for an IRS e-file Return;

Form 8453–F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing;

Form 8453–I, Foreign Corporation Income Tax Declaration for an IRS e-file Return;

Form 8453–PE, U.S. Partnership Declaration for an IRS e-file Return;

Form 8453–S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return; and

Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships.

(6) Procedure and Administration — Subtitle F

Form 8752, Required Payment or Refund Under Section 7519.

26 CFR 1.61–21: Taxation of fringe benefits. (Also: §§ 61, 280F.)

Rev. Proc. 2009–12

This revenue procedure provides maximum vehicle values for 2009 that taxpayers need to determine the value of personal use of an employer–provided vehicle under the special valuation rules under regulations section 1.61–21(d) and (e). These values are indexed annually for inflation. For purposes of this revenue procedure, the indexation takes into account only certain components of the Consumer Price In