26 CFR § 301.6103(j)(1)-1T - Disclosures of return information reflected on returns to officers and employees of the Department of Commerce, for certain statistical purposes and related activities (Temporary).

§ 301.6103(j)(1)-1T Disclosures of return information reflected on returns to officers and employees of the Department of Commerce, for certain statistical purposes and related activities (Temporary).

(a) through (b)(2)(iii)(H) [Reserved]. For further guidance see § 301.6103(j)(1)-1(a) through (b)(2)(iii)(H).

(I) Total taxable wages paid for purposes of chapter 21;

(J) [Reserved]. For further guidance see § 301.6103(j)(1)-1(b)(2)(iii)(J).

(K) If a business has closed or stopped paying wages;

(L) Final date a business paid wages; and

(M) If a business is a seasonal employer and does not have to file a return for every quarter of the year;

(b)

(2)

(iv) through (b)(3)(iv) [Reserved]. For further guidance see § 301.6103(j)(1)-1(b)(2)(iv) through (b)(3)(iv).

(v) Total expenses or deductions, including totals of the following components thereof:

(A) Repairs (and maintenance) expense;

(B) Rents (or lease) expense;

(C)Taxes and licenses expense;

(D)Interest expense, including mortgage or other interest;

(E) Depreciation expense;

(F) Depletion expense;

(G) Advertising expense;

(H) Pension and profit-sharing plans (retirement plans) expense;

(I) Employee benefit programs expense;

(J) Utilities expense;

(K) Supplies expense;

(L) Contract labor expense; and

(M) Management (and investment advisory) fees.

(b)

(3)

(vi) through (b)(3)(xxiv) [Reserved]. For further guidance see § 301.6103(j)(1)-1(b)(3)(vi) through (b)(3)(xxiv).

(xxv) From Form 6765 (when filed with corporation income tax returns) -

(A) Indicator that total qualified research expenses is greater than zero, but less than $1 million; greater than or equal to $1 million, but less than $3 million; or, greater than or equal to $3 million;

(B) Cycle posted; and

(C) Research tax credit amount to be carried over to a business return, schedule, or form.

(xxvi) Total number of documents reported on Form 1096 transmitting Forms 1099-MISC.

(xxvii) Total amount reported on Form 1096 transmitting Forms 1099-MISC.

(xxviii) Type of REIT.

(xxix) From Form 1125-A - purchases.

(xxx) From Form 1040, Schedule C -

(A) Purchases less cost of items withdrawn for personal use; and

(B) Materials and supplies.

(xxxi) Electronic filing system indicator.

(xxxii) Posting cycle date relative to filing.

(xxxiii) Dividends, including ordinary or qualified.

(xxxiv) From Form 1120S, Schedule K-1 - ordinary business income (loss).

(xxxv) From Form 1065, Schedule K-1 -

(A) Publicly-traded partnership indicator;

(B) Partner's share of nonrecourse, qualified nonrecourse, and recourse liabilities; and

(C) Ordinary business income (loss).

(b)

(4) through (b)(6)(i)(B) [Reserved]. For further guidance see § 301.6103(j)(1)-1(b)(4) through (b)(6)(i)(B).

(C) From Form 1120-REIT -

(1) Type of REIT; and

(2) Gross rents from real property;

(D) From Form 1120F - corporation's method of accounting.

(E) From Form 1096 - total amount reported.

(b)

(6)

(ii) through (d)(3)(ii) [Reserved]. For further guidance see § 301.6103(j)(1)-1(b)(6)(ii) through (d)(3)(ii).

(e)Applicability date. This section applies to disclosures to the Bureau of the Census made on or after December 9, 2016.

(f)Expiration date. The applicability of this section expires on or before December 9, 2019.

[T.D. 9802, 81 FR 89006, Dec. 9, 2016]