SECTION 6. PAPERWORK
Internal Revenue Bulletin 2009-49 · 2026-10-03 edition · updated 2026-10-04 · United States
REDUCTION ACT
The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under the following control numbers: 1545–0074 Form 1040 ( U.S. Individual Income Tax Return ) and Form 1040X ( Amended U.S. Individual Income Tax Return ); 1545–0123 Form 1120 ( U.S. Corporation Income Tax Return ); 1545–0132 Form 1120X ( Amended U.S. Corporation Income Tax Return ); 1545–0128 Form 1120–L ( U.S. Life Insurance Company Income
Tax Return ); 1545–0092 Form 1041 ( U.S. Income Tax Return for Estates and Trusts ); 1545–0687 Form 990–T ( Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) ); 1545–0098 Form 1045 ( Application for Tentative Refund ); 1545–0582 Form 1139 ( Corporation Application for Tentative Refund ). For further information, please refer to the Paperwork Reduction Act statements accompanying these forms.
DRAFTING INFORMATION
The principal authors of this revenue procedure are Seoyeon Park and Forest Boone of the Office of the Associate Chief Counsel (Income Tax and Accounting). For further information regarding this notice, contact Ms. Park or Mr. Boone at (202) 622–4960 (not a toll-free call).
26 CFR 31.6053–1: Report of tips by employee to employer.
Rev. Proc. 2009–53
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