The following statements are pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, for the federal fiscal year mentioned in each statement. IRS Restores Sequestered Funds (AMT only) Affected by OMB Determination Effect of Sequestration on State, Local and Government Filers of Form 8038-CP Effect of Sequestration on Small Business Health Care Tax Credit FY21 Sequestration Rate for Whistleblower Awards PDF