Submission to OMB for Approval and Request for Comment for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A and Schedules 1, 2, and 3, and Form 1040EZ, and All Attachments to These Forms, 76427-76434 [E6-21709]
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Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices
DEPARTMENT OF THE TREASURY
Submission to OMB for Approval and
Request for Comment for Form 1040
and Schedules A, B, C, C–EZ, D, D–1,
E, EIC, F, H, J, R, and SE, Form 1040A
and Schedules 1, 2, and 3, and Form
1040EZ, and All Attachments to These
Forms
sroberts on PROD1PC70 with NOTICES
SUMMARY: The Department of Treasury
has submitted the public information
collections described in this notice to
the Office of Management and Budget
(OMB) for review and approval under
the Paperwork Reduction Act of 1995,
Public Law 104–13.
DATES: Written comments should be
received on or before January 19, 2007
to be assured of consideration.
ADDRESSES: Copies of the submission(s)
may be obtained by calling the Treasury
Bureau Clearance Officer listed below.
Comments regarding this information
collection should be addressed to the
OMB reviewer listed below and to the
Treasury Department Clearance Officer,
Department of the Treasury, Room
11000, 1750 Pennsylvania Avenue,
NW., Washington, DC 20220.
OMB Number: 1545–0074.
Form Number: IRS Form 1040.
Type of Review: Extension.
Title: Form 1040, U.S. Individual
Income Tax Return.
Description: The Internal Revenue
Service, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and continuing information collections,
as required by the Paperwork Reduction
Act of 1995 (PRA), Public Law 104–13
(44 U.S.C. 3506(c)(2)(A)). This notice
requests comments on all forms used by
individual taxpayers: Form 1040, U.S.
Individual Income Tax Return, and
Schedules A, B, C, C–EZ, D, D–1, E, EIC,
F, H, J, R, and SE; Form 1040A and
Schedules 1, 2, and 3; Form 1040EZ;
and all attachments to these forms (see
the Appendix to this notice). With this
notice, the IRS is again announcing
significant changes to (1) the manner in
which tax forms used by individual
taxpayers will be approved under the
PRA and (2) its method of estimating the
paperwork burden imposed on
individual taxpayers.
SUPPLEMENTARY INFORMATION:
Change in PRA Approval of Forms
Used by Individual Taxpayers
Under the PRA, OMB assigns a
control number to each ‘‘collection of
information’’ that it reviews and
approves for use by an agency. A single
information collection may consist of
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one or more forms, recordkeeping
requirements, and/or third-party
disclosure requirements. Under the PRA
and OMB regulations, agencies have the
discretion to seek separate OMB
approvals for individual forms,
recordkeeping requirements, and thirdparty reporting requirements or to
combine any number of forms,
recordkeeping requirements, and/or
third-party disclosure requirements
(usually related in subject matter) under
one OMB Control Number. Agency
decisions on whether to group
individual requirements under a single
OMB Control Number or to disaggregate
them and request separate OMB Control
Numbers are based largely on
considerations of administrative
practicality.
The PRA also requires agencies to
estimate the burden for each collection
of information. Accordingly, each OMB
Control Number has an associated
burden estimate. The burden estimates
for each control number are displayed
in (1) the PRA notices that accompany
collections of information, (2) Federal
Register notices such as this one, and
(3) in OMB’s database of approved
information collections. If more than
one form, recordkeeping requirement,
and/or third-party disclosure
requirement is approved under a single
control number, then the burden
estimate for that control number reflects
the burden associated with all of the
approved forms, recordkeeping
requirements, and/or third-party
disclosure requirements.
As described below under the heading
‘‘New Burden Model,’’ the IRS’ new
Individual Taxpayer Burden Model
(ITBM) estimates of taxpayer burden are
based on taxpayer characteristics and
activities, taking into account, among
other things, the forms and schedules
generally used by those groups of
individual taxpayers and the
recordkeeping and other activities
needed to complete those forms. The
ITBM represents the first phase of a
long-term effort to improve the ability of
IRS to measure the burden imposed on
various groups of taxpayers by the
Federal tax system. While the new
methodology provides a more accurate
and comprehensive description of
individual taxpayer burden, it does not
estimate burden on a form-by-form
basis, as has been done under the
previous methodology. When the prior
model was developed in the mid-1980s,
almost all tax returns were prepared
manually, either by the taxpayer or a
paid provider. In this context, it was
determined that estimating burden on a
form-by-form basis was an appropriate
methodology. Today, about 85 percent
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76427
of all individual tax returns are
prepared utilizing computer software
(either by the taxpayer or a paid
provider), and about 15 percent are
prepared manually. In this environment,
in which many taxpayers’ activities are
no longer as directly associated with
particular forms, estimating burden on a
form-by-form basis is not an appropriate
measurement of taxpayer burden. The
new model, which takes into account
broader and more comprehensive
taxpayer characteristics and activities,
provides a much more accurate and
useful estimate of taxpayer burden.
Currently, there are 195 forms used by
individual taxpayers. These include
Forms 1040, 1040A, 1040EZ, and their
schedules and all the forms individual
taxpayers attach to their tax returns (see
the Appendix to this notice). For most
of these forms, IRS has in the past
obtained separate OMB approvals under
unique OMB Control Numbers and
separate burden estimates. Since the
ITBM does not estimate burden on a
form-by-form basis, IRS is no longer able
to provide burden estimates for each tax
form used by individuals. The ITBM
estimates the aggregate burden imposed
on individual taxpayers, based upon
their tax-related characteristics and
activities. IRS therefore will seek OMB
approval of all 195 individual tax forms
as a single ‘‘collection of information.’’
The aggregate burden of these tax forms
will be accounted for under OMB
Control Number 1545–0074, which is
currently assigned to Form 1040 and its
schedules. OMB Control Number 1545–
0074 will be displayed on all individual
tax forms and other information
collections.
As a result of this change, burden
estimates for individual taxpayers will
now be displayed differently in PRA
Notices on tax forms and other
information collections, and in Federal
Register notices. This new way of
displaying burden is presented below
under the heading ‘‘PRA Submission to
OMB.’’ Since a number of forms used by
individual taxpayers are also used by
corporations, partnerships, and other
kinds of taxpayers, there will be a
transition period during which IRS will
report different burden estimates for
individual taxpayers and for other
taxpayers using the same forms. For
those forms used by both individual and
other taxpayers, IRS will display two
OMB Control Numbers (1545–0074 and
the OMB Control Numbers currently
assigned to these forms) and provide
two burden estimates. The burden
estimates for individual taxpayers will
be reported and accounted for as
described in this notice. The burden
estimates for other users of these forms
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Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices
published estimates, because the models
measure burden in different ways.
will be determined under existing
methodology based on form length and
complexity.1
New Burden Model
Data from the new ITBM revises the
estimates of the levels of burden
experienced by individual taxpayers
when complying with the Federal tax
laws. It replaces the earlier burden
measurement developed in the mid1980s. Since that time, improved
technology and modeling sophistication
have enabled the IRS to improve the
burden estimates. The new model
provides taxpayers and the IRS with a
more comprehensive understanding of
the current levels of taxpayer burden. It
reflects major changes over the past two
decades in the way taxpayers prepare
and file their returns. The new ITBM
also represents a substantial step
forward in the IRS’ ability to assess
likely impacts of administrative and
legislative changes on individual
taxpayers.
The ITBM’s approach to measuring
burden focuses on the characteristics
and activities of individual taxpayers
rather than the forms they use. Key
determinants of taxpayer burden in the
model are the way the taxpayer prepares
the return (e.g. with software or paid
preparer) and the taxpayer’s activities,
such as recordkeeping and tax planning.
In contrast, the previous estimates
primarily focused on the length and
complexity of each tax form. The
changes between the old and new
burden estimates are due to the
improved ability of the new
methodology to measure burden and the
expanded scope of what is measured.
These changes create a one-time shift in
the estimate of burden levels that
reflects the better measurement of the
new model. The differences in estimates
between the models do not reflect any
change in the actual burden experienced
by taxpayers. Comparisons should not
be made between these and the earlier
Methodology
Burden is defined as the time and outof-pocket costs incurred by taxpayers to
comply with the Federal tax system. For
the first time, the time expended and
the out-of-pocket costs are estimated
separately. The new methodology
distinguishes among preparation
methods, taxpayer activities, types of
individual taxpayer, filing methods, and
income levels. Indicators of complexity
in tax laws as reflected in tax forms and
instructions are incorporated in the
model. The new model follows IRS’
classification of taxpayer types:
individual taxpayers are taxpayers who
file any type of Form 1040. ‘‘SelfEmployed’’ taxpayers are individual
taxpayers who file a Form 1040 and a
Schedule C, C–EZ, E, or F, or Form
2106. All other individual taxpayers
using a Form 1040 are ‘‘Wage and
Investment’’ taxpayers.
The taxpayer’s choice of preparation
method is identified as a major factor
influencing burden levels. The
preparation methods are:
• Self-prepared without software
• Self-prepared with software
• Used a paid tax preparer
The separate types of taxpayer
activities measured in the model are:
• Recordkeeping
• Form completion
• Form submission (electronic and
paper)
• Tax planning
• Use of services (IRS and paid
professional)
• Gathering tax materials
Taxpayer Burden Estimates
Tables 1, 2, and 3 show the burden
model estimates. In tax year 2003 the
burden of all individual taxpayers filing
Forms 1040, 1040A or 1040EZ averaged
about 23 hours per return filed, or a
total of more than 3 billion hours.
Similarly, the average out-of-pocket
taxpayer costs were estimated to be
$179 per return filed or a total of $23.4
billion. Including associated forms and
schedules, taxpayers filing Form 1040
had an average burden of about 30
hours, taxpayers filing Form 1040A
averaged about 9 hours, and those filing
1040 EZ averaged about 7 hours.
The data shown are the best estimates
from tax returns filed for 2003 currently
available as of June 27, 2005. The
estimates are subject to change as new
forms and data become available.
Estimates for combinations of major
forms and schedules commonly used
will be available and the most up-todate estimates and supplementary
information can be found on the IRS
Web site: https://www.irs.gov.
PRA Submission to OMB
Title: U.S. Individual Income Tax
Return.
OMB Number: 1545–0074.
Form Numbers: Form 1040 and
Schedules A, B, C, C–EZ, D, D–1, E, EIC,
F, H, J, R, and SE; Form 1040A and
Schedules 1, 2 and 3; Form 1040EZ; and
all attachments to these forms (see the
Appendix to this notice).
Abstract: These forms are used by
individuals to report their income tax
liability. The data is used to verify that
the items reported on the forms are
correct, and also for general statistics
use.
Current Actions: Changes are being
made to the forms and the method of
burden computation.
Type of Review: Extension of
currently approved collections.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
130,200,000.
Total Estimated Time: 3.0 billion
hours.
Estimated Time Per Respondent: 23.3
hours.
Total Estimated Out-of-Pocket Costs:
$23.4 billion.
Estimated Out-of-Pocket Cost Per
Respondent: $179.
TABLE 1.—TAXPAYER BURDEN FOR INDIVIDUAL TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD
Average burden
Major form filed or
type of taxpayer
Number of
returns
(millions)
Average for all preparation methods
Costs
(dollars)
sroberts on PROD1PC70 with NOTICES
Hours
All Taxpayers Filing
Form 1040, 1040A
and 1040EZ ............
Major Form Filed:
130.2
23.3
1 As IRS continues to develop the new burden
model, the new method of estimating burden will
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20:03 Dec 19, 2006
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Self-prepared without
tax software
Hours
179
Costs
(dollars)
16.4
17
be expanded to cover other groups of taxpayers
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Self-prepared with tax
software
Hours
Costs
(dollars)
27.9
44
Prepared by paid professional
Hours
Costs
(dollars)
22.9
(corporations, partnerships, tax-exempt entities,
etc.).
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Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices
TABLE 1.—TAXPAYER BURDEN FOR INDIVIDUAL TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD—
Continued
Average burden
Major form filed or
type of taxpayer
Number of
returns
(millions)
Average for all preparation methods
Hours
Taxpayers Filing
Form 1040 (and
associated
forms) ..............
Taxpayers Filing
Form 1040A
(and associated
forms) ..............
Taxpayers Filing
Form 1040EZ ..
Type of Taxpayer*:
Wage and Investment .................
Self-Employed .....
Costs
(dollars)
Self-prepared without
tax software
Hours
Self-prepared with tax
software
Costs
(dollars)
Prepared by paid professional
Costs
(dollars)
Hours
Hours
Costs
(dollars)
88.2
30.5
242
26.9
21
36.6
52
28.7
338
23.3
9.1
62
10.8
29
11.5
44
7.4
82
18.7
7.2
29
7.0
1
10.1
9
5.5
60
94.6
35.6
11.8
53.9
93
410
11.5
48.5
14
31
17.8
68.4
35
81
9.0
53.9
142
522
Note: Detail may not add to total due to rounding.
*You are a ‘‘Wage and Investment’’ taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C–EZ, Schedule E, Schedule F, or
Form 2106. If you filed a Schedule C, Schedule C–EZ, E, or F, or Form 2106, you are a ‘‘Self-Employed’’ taxpayer.
TABLE 2.—TAXPAYER BURDEN FOR TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD AND COMBINATION
OF FORMS FILED
Average burden
Type of taxpayer* and common
combinations of forms filed
Average for all preparation methods
Hours
Costs
(dollars)
Self-prepared without
tax software
Hours
Costs
(dollars)
Self-prepared with tax
software
Costs
(dollars)
Hours
Prepared by paid professional
Hours
Costs
(dollars)
Common Filing Combinations of Wage & Investment Taxpayers
Wage and Investment Taxpayers ....
Form 1040 and other forms and
schedules, but not Schedules A
and D ............................................
Form 1040 and Schedule A and
other forms and schedules, but
not Schedule D .............................
Form 1040 and Schedule D and
other forms and schedules, but
not Schedule A .............................
Form 1040 and Schedules A and D
and other forms and schedules ...
11.8
93
11.5
14
17.8
35
9.0
142
9.2
88
12.2
17
15.8
34
6.6
118
16.3
126
19.2
17
22.6
41
11.9
198
17.6
159
22.5
14
27.3
48
12.9
223
24.6
239
32.8
13
35.4
44
18.1
365
sroberts on PROD1PC70 with NOTICES
Common Filing Combinations of Self-Employed Taxpayers
Self-Employed Taxpayers ................
Form 1040 and Schedule C and
other forms and schedules, but
not Schedules E or F or Form
2106 ..............................................
Form 1040 and Schedule E and
other forms and schedules, but
not Schedules C or F or Form
2106 ..............................................
Form 1040 and Schedule F and
other forms and schedules, but
not Schedules C or E or Form
2106 ..............................................
Form 1040 and Form 2106 and
other forms and schedules but not
Schedules C, E, or F ....................
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53.9
410
48.5
31
68.4
81
53.9
522
59.4
245
51.4
24
74.6
63
56.1
323
44.7
591
37.5
43
57.7
100
42.8
717
34.8
238
38.1
37
49.7
81
34.8
238
55.4
242
42.0
32
62.5
80
55.8
283
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Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices
TABLE 2.—TAXPAYER BURDEN FOR TAXPAYERS WHO FILED FORM 1040, BY PREPARATION METHOD AND COMBINATION
OF FORMS FILED—Continued
Average burden
Type of taxpayer* and common
combinations of forms filed
Average for all preparation methods
Costs
(dollars)
Hours
Form 1040 and forms and schedules including more than one of
the SE forms (Schedules C, E, or
F or Form 2106) ...........................
69.4
Self-prepared without
tax software
Costs
(dollars)
Hours
618
Self-prepared with tax
software
72.0
Costs
(dollars)
Hours
40
88.3
Prepared by paid professional
Hours
99
65.7
Costs
(dollars)
746
*You are a ‘‘Wage and Investment’’ taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C–EZ, Schedule E, Schedule F, or
Form 2106. If you filed a Schedule C, Schedule C–EZ, E, or F, or Form 2106, you are a ‘‘Self-Employed’’ taxpayer.
TABLE 3.—TAXPAYER BURDEN FOR TAXPAYERS WHO FILED FORM 1040, BY ACTIVITY
Percent of
returns filed
(percent)
Form or schedule
All Taxpayers ...........................................
Form 1040 ................................................
Form 1040A .............................................
Form 1040EZ ...........................................
Type of Taxpayer* ...................................
Wage and Investment .......................
Self-Employed ...................................
Average time burden of taxpayer activities
(hours per return)
Total Time
100
68
18
14
100
73
27
Recordkeeping
Tax planning
Form completion
All other activities
Average
Costs per
Return
(dollars)
23.3
30.5
9.1
7.2
14.1
19.1
4.3
2.5
3.2
4.2
1.1
1.5
3.2
3.8
1.9
2.1
2.8
3.5
1.8
1.2
179
242
63
29
11.8
53.9
5.0
38.1
2.3
5.8
2.7
4.4
1.8
1.2
93
410
Note: Detail may not add to total due to rounding.
*You are a ‘‘Wage and Investment’’ taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C–EZ, Schedule E, Schedule F, or
Form 2106. If you filed a Schedule C, Schedule C–EZ, E, or F, or Form 2106, you are a ‘‘Self-Employed taxpayer.’’
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB Control Number.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Request for Comments
Comments should be submitted to
OMB and the Treasury Department as
indicated. Comments are invited on: (a)
Whether the collection of information is
necessary for the proper performance of
the functions of the agency, including
whether the information will have
practical utility; (b) the accuracy of the
agency’s estimate of the burden of the
collection of information; (c) ways to
enhance the quality, utility, and clarity
of the information to be collected; (d)
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 (e) estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information. All comments
will become a matter of public record.
Clearance Officer: Glenn P. Kirkland,
Internal Revenue Service, Room 6516,
1111 Constitution Avenue, NW.,
Washington, DC 20224, (202) 622–3428.
OMB Reviewer: Alexander T. Hunt,
Office of Management and Budget,
Room 10235, New Executive Office
Building, Washington, DC 20503, (202)
395–7316.
Dated: December 14, 2006.
Robert Dahl,
Treasury PRA Clearance Officer.
APPENDIX
Title
1040 ..........................................................................................................
1040 A ......................................................................................................
1040 EZ ....................................................................................................
1040X .......................................................................................................
1040NR .....................................................................................................
1040 NR–EZ .............................................................................................
sroberts on PROD1PC70 with NOTICES
Form
U.S. Individual Income Tax Return.
U.S. Individual Income Tax Return.
Income Tax Return for Single and Joint Filers With No Dependents.
Amended U.S. Individual Income Tax Return.
U.S. Nonresident Alien Income Tax Return.
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.
Return by a U.S.Transferor of Property to a Foreign Corporation.
Application To Use LIFO Inventory Method.
Consent of Shareholder To Include Specific Amount in Gross Income.
Application to Adopt, Change, or Retain a Tax Year.
Notice to Shareholder of Undistributed Long-Term Capital Gains.
Application for Change in Accounting Method.
Investment Credit.
926 ............................................................................................................
970 ............................................................................................................
972 ............................................................................................................
1128 ..........................................................................................................
2439 ..........................................................................................................
3115 ..........................................................................................................
3468 ..........................................................................................................
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76431
APPENDIX—Continued
Form
Title
3520 ..........................................................................................................
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
General Business Credit.
Recapture of Investment Credit.
Depreciation and Amortization.
Sales of Business Property.
Information Return of U.S. Persons With Respect To Certain Foreign
Corporations.
International Boycott Report.
Work Opportunity Credit.
Credit for Alcohol Used as Fuel.
Credit for Increasing Research Activities.
Notice of Inconsistent Treatment or Administrative Adjustment Request
(AAR).
Investor Reporting of Tax Shelter Registration Number.
Low-Income Housing Credit.
Asset Acquisition Statement.
Annual Statement.
Recapture of Low-Income Housing Credit.
Return by a Shareholder of a Passive Foreign Investment Company or
Qualified Electing Fund.
Interest Computation Under the Look-Back Method for Completed
Long-Term Contracts.
Orphan Drug Credit.
Disabled Access Credit.
Enhanced Oil Recovery Credit.
Renewable Electricity and Refined Coal Production Credit.
Empowerment Zone and Renewal Community Employment Credit.
Indian Employment Credit.
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
Credit for Contributions to Selected Community Development Corporations.
Information Return of U.S. Persons With Respect to Foreign Disregarded Entities.
Qualified Zone Academy Bond Credit.
Welfare-to-Work Credit.
Biodiesel Fuels Credit.
Return of U.S. Persons With Respect To Certain Foreign Partnerships.
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.
Extraterritorial Income Exclusion.
New Markets Credit.
Credit for Small Employer Pension Plan Startup Costs.
Credit for Employer-Provided Childcare Facilities and Services.
Reportable Transaction Disclosure Statement.
Low Sulfur Diesel Fuel Production Credit.
Qualified Railroad Track Maintenance Credit.
Domestic Production Activities Deduction.
Nonconventional Source Fuel Credit.
Credit for Federal Telephone Excise Tax Paid.
Forest Activities Schedules.
Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation.
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.
Return of Officers, Directors, and 10%-or-More Shareholders of a Foreign Person Holding Company.
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of Its Stock.
International Boycott Factor (Section 999(c)(1)).
Specifically Attributable Taxes and Income (Section 999(c)(2)).
Tax Effect of the International Boycott Provisions.
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company.
Low-Income Housing Credit Disposition Bond.
Entity Classification Election.
Consent To Extend the Time To Assess Tax Under Section 367—Gain
Recognition Statement.
Transactions Between Controlled Foreign Disregarded Entity and Filer
or Other Related Entities.
Partner’s Share of Income, Credits, Deductions, etc.
3800
4255
4562
4797
5471
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
5713
5884
6478
6765
8082
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
8271
8586
8594
8609
8611
8621
..........................................................................................................
..........................................................................................................
..........................................................................................................
SCH A .............................................................................................
..........................................................................................................
..........................................................................................................
8697 ..........................................................................................................
8820
8826
8830
8835
8844
8845
8846
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
8847 ..........................................................................................................
8858 ..........................................................................................................
8860
8861
8864
8865
8866
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
8873 ..........................................................................................................
8874 ..........................................................................................................
8881 ..........................................................................................................
8882 ..........................................................................................................
8886 ..........................................................................................................
8896 ..........................................................................................................
8900 ..........................................................................................................
8903 ..........................................................................................................
8907 ..........................................................................................................
8913 ..........................................................................................................
T (Timber) .................................................................................................
5471 SCH J ..............................................................................................
5471 SCH M .............................................................................................
5471 SCH N .............................................................................................
5471 SCH O .............................................................................................
sroberts on PROD1PC70 with NOTICES
5713
5713
5713
8621
SCH A .............................................................................................
SCH B .............................................................................................
SCH C .............................................................................................
A ......................................................................................................
8693 ..........................................................................................................
8832 ..........................................................................................................
8838 ..........................................................................................................
8858 SCH M .............................................................................................
8865 SCH K–1 .........................................................................................
VerDate Aug<31>2005
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76432
Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices
APPENDIX—Continued
Form
Title
8865 SCH O .............................................................................................
8865 SCH P .............................................................................................
Transfer of Property to a Foreign Partnership.
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
Itemized Deductions.
Interest and Ordinary Dividends.
Profit or Loss From Business.
Net Profit From Business.
Capital Gains and Losses.
Continuation Sheet for Schedule D.
Supplemental Income and Loss.
Earned Income Credit.
Profit or Loss From Farming.
Household Employment Taxes.
Income Averaging for Farmers and Fishermen.
Credit for the Elderly or the Disabled.
Self-Employment Tax.
Foreign Tax Credit.
Statement of Person Claiming Refund Due a Deceased Taxpayer.
Unreimbursed Employee Business Expenses.
Employee Business Expenses.
Multiple Support Declaration.
Underpayment of Estimated Tax by Farmers and Fishermen.
Underpayment of Estimated Tax by Individuals, Estates, and Trusts.
Application for Extension of Time To File U.S. Income Tax Return.
Solicitud de Prorroga para Presentar la Declaracion del Impuesto
sobre el Ingreso de los Estados Unidos.
Child and Dependent Care Expenses.
Foreign Earned Income Exclusion.
Foreign Earned Income.
Moving Expenses.
Social Security and Medicare Tax on Unreported Tip Income.
Exclusion of Income for Bona Fide Residents of American Samoa.
Casualties and Thefts.
Farm Rental Income and Expenses.
Investment Interest Expense Deduction.
Tax on Lump-Sum Distributions.
Allocation of Individual Income Tax to Guam or the Commonwealth of
the Northern Mariana Islands (CNMI).
Additional Taxes on Qualified Plans (Including IRAs) and Other TaxFavored Accounts.
At-Risk Limitations.
Alternative Minimum Tax—Individuals.
Installment Sale Income.
Gains and Losses From Section 1256 Contracts and Straddles.
Regulation Disclosure Statement.
Disclosure Statement.
Noncash Charitable Contributions.
Release of Claim to Exemption for Child of Divorced or Separated Parents.
Injured Spouse Claim and Allocation.
Mortgage Interest Credit.
Passive Activity Credit Limitations.
Passive Activity Loss Limitations.
Nondeductible IRAs.
Tax for Children Under Age 14 With Investment Income of More Than
$1,600.
Allocation of Individual Income Tax to the Virgin Islands.
Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts.
Additional Child Tax Credit.
Parents’ Election to Report Child’s Interest and Dividends.
Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued
After 1989.
Like-Kind Exchanges.
Recapture of Federal Mortgage Subsidy.
Expenses for Business Use of Your Home.
Qualified Electric Vehicle Credit.
Qualifying Children Residency Statement.
Qualified Adoption Expenses.
Closer Connection Exception Statement for Aliens.
Statement for Exempt Individuals and Individuals With a Medical Condition.
Archer MSAs and Long-Term Care Insurance Contracts.
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1040
1116
1310
2106
2106
2120
2210
2210
2350
2350
SCH A .............................................................................................
SCH B .............................................................................................
SCH C .............................................................................................
SCH C–EZ .......................................................................................
SCH D .............................................................................................
SCH D–1 .........................................................................................
SCH E .............................................................................................
SCH EIC ..........................................................................................
SCH F ..............................................................................................
SCH H .............................................................................................
SCH J ..............................................................................................
SCH R .............................................................................................
SCH SE ...........................................................................................
..........................................................................................................
..........................................................................................................
EZ ....................................................................................................
..........................................................................................................
..........................................................................................................
F ......................................................................................................
..........................................................................................................
..........................................................................................................
SP ....................................................................................................
2441
2555
2555
3903
4137
4563
4684
4835
4952
4972
5074
..........................................................................................................
EZ ....................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
5329 ..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
R ......................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
8379
8396
8582
8582
8606
8615
..........................................................................................................
..........................................................................................................
CR ...................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
8689
8801
8812
8814
8815
sroberts on PROD1PC70 with NOTICES
6198
6251
6252
6781
8275
8275
8283
8332
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
8824
8828
8829
8834
8836
8839
8840
8843
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
8853 ..........................................................................................................
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76433
APPENDIX—Continued
Form
8854
8859
8862
8863
8880
8885
8888
8889
8891
Title
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
8898 ..........................................................................................................
673 ............................................................................................................
1000
1040
1040
1040
1040
1040
..........................................................................................................
A–SCH 1 .........................................................................................
A–SCH 2 .........................................................................................
A–SCH 3 .........................................................................................
ES–E ...............................................................................................
ES–OCR ..........................................................................................
1040 ES–OCR–V .....................................................................................
1040 ES–OTC ..........................................................................................
1040 ES/VOCR ........................................................................................
1040
1040
1040
1045
4070
4070
4361
V ......................................................................................................
V–OCR ............................................................................................
V–OCR–ES .....................................................................................
..........................................................................................................
A ......................................................................................................
..........................................................................................................
..........................................................................................................
4868 ..........................................................................................................
4868 SP ....................................................................................................
5213 ..........................................................................................................
8453 OL ....................................................................................................
8453 OL SP ..............................................................................................
8453 ..........................................................................................................
8453 SP ....................................................................................................
8818 ..........................................................................................................
8822 ..........................................................................................................
8833 ..........................................................................................................
8836 SCH A .............................................................................................
8836 SCH B .............................................................................................
8878 ..........................................................................................................
8879 ..........................................................................................................
8901 ..........................................................................................................
9465 ..........................................................................................................
W–7 A .......................................................................................................
sroberts on PROD1PC70 with NOTICES
W–7 ..........................................................................................................
982 ............................................................................................................
4136
4970
2848
4029
..........................................................................................................
..........................................................................................................
..........................................................................................................
..........................................................................................................
4852 ..........................................................................................................
5754 ..........................................................................................................
VerDate Aug<31>2005
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Initial and Annual Expatriation Information Statement.
District of Columbia First-Time Homebuyer Credit.
Information To Claim Earned Income Credit After Disallowance.
Education Credits.
Credit for Qualified Retirement Savings Contributions.
Health Coverage Tax Credit.
Direct Deposit of Refund.
Health Savings Accounts (HSAs).
U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans.
Statement for Individuals Who Begin or End Bona Fide Residence in a
U.S. Possession.
Statement for Claiming Exemption from Withholding on Foreign Earned
Income Eligible for the Exclusion(s).
Ownership Certificate.
Interest and Ordinary Dividends for Form 1040A Filers..
Child and Dependent Care Expenses for Form 1040A Filers.
Credit for the Elderly or the Disabled+F66 for Form 1040A Filers.
Estimated Tax for Individuals.
Estimated Tax for Individuals (Optical Character Recognition Without
Form 1040V).
Payment Voucher.
Estimated Tax for Individuals.
Estimated Tax for Individuals (Optical Character Recognition With
Form 1040V).
Payment Voucher.
Payment Voucher.
Payment Voucher.
Application for Tentative Refund.
Employee’s Daily Record of Tips.
Employee’s Report of Tips to Employer.
Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.
Application for Automatic Extension of Time To File Individual U.S. Income Tax Return.
Solicitud de Prorroga para Presentar la Declaracion del Impuesto
sobre el Ingreso Personal de los Estados Unidos.
Election To Postpone Determination as To Whether the Presumption
Applies That an Activity Is Engaged in for Profit.
U.S. Individual Income Tax Declaration for an IRS e-file Online Return.
Declaracion del Impuesto sobre el Ingreso Personal de los Estados
Unidos por Medio de la Presentacion Electronica del IRS (e-file) EnLinea.
U.S. Individual Income Tax Declaration for an IRS e-file Return.
Declaracion del Impuesto sobre el Ingreso Personal de los Estados
Unidos por Medio de la Presentacion Electronica del IRS e-file.
Optional Form To Record Redemption of Series EE and I U.S. Savings
Bonds Issued After 1989.
Change of Address.
Treaty-Based Return Position Disclosure Under Section 6114 or
7701(b).
Third Party Affidavit.
Third Party Affidavit.
IRS e-file Signature Authorization for Application for Extension of Time
to File.
IRS e-file Signature Authorization.
Information on Qualifying Children Who Are Not Dependents (For Child
Tax Credit Only).
Installment Agreement Request.
Application for Taxpayer Identification Number for Pending U.S. Adoptions.
Application for IRS Individual Taxpayer Identification Number.
Reduction of Tax Attributes Due To Discharge of Indebtedness (and
Section 1082 Basis Adjustment).
Credit for Federal Tax Paid On Fuels.
Tax on Accumulation Distribution of Trusts.
Power of Attorney and Declaration of Representative.
Application for Exemption From Social Security and Medicare Taxes
and Waiver of Benefits.
Substitute for Form W–2 or Form 1099–R.
Statement by Person(s) Receiving Gambling Winnings.
Sfmt 4703
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20DEN1
76434
Federal Register / Vol. 71, No. 244 / Wednesday, December 20, 2006 / Notices
APPENDIX—Continued
Form
8821
8836
8836
8836
8878
Title
..........................................................................................................
SP ....................................................................................................
SP–SCH A .......................................................................................
SP–SCH B .......................................................................................
SP ....................................................................................................
8879 SP ....................................................................................................
9465 SP ....................................................................................................
SS–4 .........................................................................................................
SS–8 .........................................................................................................
W–4P ........................................................................................................
W–4S ........................................................................................................
W–4 SP ....................................................................................................
W–4 V .......................................................................................................
W–4 ..........................................................................................................
W–5 SP ....................................................................................................
W–5 ..........................................................................................................
W–7 SP ....................................................................................................
[FR Doc. E6–21709 Filed 12–19–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
December 14, 2006.
The Department of the Treasury has
submitted the following public
information collection requirement(s) to
OMB for review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13. Copies of the
submission(s) may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding this
information collection should be
addressed to the OMB reviewer listed
and to the Treasury Department
Clearance Officer, Department of the
Treasury, Room 11000, 1750
Pennsylvania Avenue, NW.,
Washington, DC 20220.
Dates: Written comments should be
received on or before January 19, 2007
to be assured of consideration.
sroberts on PROD1PC70 with NOTICES
Internal Revenue Service (IRS)
OMB Number: 1545–1711.
Type of Review: Extension.
Title: REG–116050–99 (final) Stock
Transfer Rules: Carryover of Earnings
and Taxes.
Description: This document contains
final regulations addressing the carry
over of certain attributes, such as
earnings and profits and foreign income
tax accounts, when two corporations
combine in a corporate reorganization or
liquidation that is described in both
VerDate Aug<31>2005
20:03 Dec 19, 2006
Jkt 211001
Tax Information Authorization.
Comprobante de Residencia para los Hijos(as) Calificados(as).
Declaracion Jurada del Tercero.
Declaracion Jurada del Tercero.
Autorizacion de firma para presentar por medio del IRS e-file—
Solicitud de prorroga del plazo.
Autorizacion de firma para presentar por medio del IRS e-file.
Peticion para un Plan de Pagos a Plazos.
Application for Employer Identification Number.
Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding.
Withholding Certificate for Pension or Annuity Payments.
Request for Federal Income Tax Withholding From Sick Pay.
Certificado de descuentos del(la) empleado(a) para la retencion.
Voluntary Withholding Request.
Employee’s Withholding Allowance Certificate.
Certificado del pago por adelantado del Credito por Ingreso del
Trabajo.
Earned Income Credit Advance Payment Certificate.
Solicitud de Numero de Identicacion Personal del Contribuyente el
Servicio de Impuestos Internos.
section 367(b) and section 381 of the
Internal Revenue Code.
Respondents: Businesses and other
for-profit institutions.
Estimated Total Burden Hours: 1,800
hours.
OMB Number: 1545–2024.
Type of Review: Extension.
Title: Limited Payability Claim
Against the United States For Proceeds
of the Internal Revenue Refund Check.
Description: This collection is used
for taxpayers completing a claim against
the United States for the proceeds of an
Internal Revenue refund check.
Respondents: Businesses and other
for-profit institutions.
Estimated Total Burden Hours: 4,000
hours.
OMB Number: 1545–1096.
Title: CO–46–94 (Final) Losses on
Small Business Stock.
Type of Review: Extension.
Description: Records are required by
the Service to verify that the taxpayer is
entitled to a section 1244 loss. The
records will be used to determine
whether the stock qualifies as section
1244 stock.
Respondents: Businesses and other
for-profit institutions.
Estimated Total Burden Hours: 2,000
hours.
OMB Number: 1545–0794.
Title: Penalties for Underpayment of
Deposits and Overstated Deposit Claims,
and Time for Filing Information Returns
of Owners, Officers and Directors of
Foreign Corporations.
Type of Review: Extension.
Description: Section 6046 requires
information returns with respect to
certain foreign corporations and the
PO 00000
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Fmt 4703
Sfmt 4703
regulations provide the date by which
these returns must be filed.
Respondents: Individuals or
Households.
Estimated Total Burden Hours: 1
hour.
OMB Number: 1545–1697.
Title: Revenue Procedure 2000–35
Section 1445 Withholding Certificates.
Type of Review: Extension.
Description: Revenue Procedure
2000–35 provides guidance concerning
applications for withholding certificates
under Code section 1445.
Respondents: Businesses and other
for-profit institutions.
Estimated Total Burden Hours: 60,000
hours.
OMB Number: 1545–2027.
Title: Americans with Disabilities Act
(ADA) Accommodations Request
Packet.
Type of Review: Extension.
Description: It is necessary to collect
this information so that ADA applicant
may receive reasonable accommodation,
as needed, to take the Special
Enrollment Examination. We are
utilizing the vendor’s survey which
complies with the ADA and the
Rehabilitation Act of 1978.
Respondents: Individuals or
households.
Estimated Total Burden Hours: 500
hours.
OMB Number: 1545–1551.
Title: Revenue Procedure 97–36,
Revenue Procedure 97–38, Revenue
Procedure 97–39, and Revenue
Procedure 2002–9, Changes in Methods
of Accounting.
Type of Review: Extension.
Description: The information
collected in the four revenue procedures
E:\FR\FM\20DEN1.SGM
20DEN1
]]>Agencies
[Federal Register Volume 71, Number 244 (Wednesday, December 20, 2006)]
[Notices]
[Pages 76427-76434]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-21709]
[[Page 76427]]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission to OMB for Approval and Request for Comment for Form
1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE,
Form 1040A and Schedules 1, 2, and 3, and Form 1040EZ, and All
Attachments to These Forms
SUMMARY: The Department of Treasury has submitted the public
information collections described in this notice to the Office of
Management and Budget (OMB) for review and approval under the Paperwork
Reduction Act of 1995, Public Law 104-13.
DATES: Written comments should be received on or before January 19,
2007 to be assured of consideration.
ADDRESSES: Copies of the submission(s) may be obtained by calling the
Treasury Bureau Clearance Officer listed below. Comments regarding this
information collection should be addressed to the OMB reviewer listed
below and to the Treasury Department Clearance Officer, Department of
the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC
20220.
OMB Number: 1545-0074.
Form Number: IRS Form 1040.
Type of Review: Extension.
Title: Form 1040, U.S. Individual Income Tax Return.
Description: The Internal Revenue Service, as part of its
continuing effort to reduce paperwork and respondent burden, invites
the general public and other Federal agencies to take this opportunity
to comment on proposed and continuing information collections, as
required by the Paperwork Reduction Act of 1995 (PRA), Public Law 104-
13 (44 U.S.C. 3506(c)(2)(A)). This notice requests comments on all
forms used by individual taxpayers: Form 1040, U.S. Individual Income
Tax Return, and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R,
and SE; Form 1040A and Schedules 1, 2, and 3; Form 1040EZ; and all
attachments to these forms (see the Appendix to this notice). With this
notice, the IRS is again announcing significant changes to (1) the
manner in which tax forms used by individual taxpayers will be approved
under the PRA and (2) its method of estimating the paperwork burden
imposed on individual taxpayers.
SUPPLEMENTARY INFORMATION:
Change in PRA Approval of Forms Used by Individual Taxpayers
Under the PRA, OMB assigns a control number to each ``collection of
information'' that it reviews and approves for use by an agency. A
single information collection may consist of one or more forms,
recordkeeping requirements, and/or third-party disclosure requirements.
Under the PRA and OMB regulations, agencies have the discretion to seek
separate OMB approvals for individual forms, recordkeeping
requirements, and third-party reporting requirements or to combine any
number of forms, recordkeeping requirements, and/or third-party
disclosure requirements (usually related in subject matter) under one
OMB Control Number. Agency decisions on whether to group individual
requirements under a single OMB Control Number or to disaggregate them
and request separate OMB Control Numbers are based largely on
considerations of administrative practicality.
The PRA also requires agencies to estimate the burden for each
collection of information. Accordingly, each OMB Control Number has an
associated burden estimate. The burden estimates for each control
number are displayed in (1) the PRA notices that accompany collections
of information, (2) Federal Register notices such as this one, and (3)
in OMB's database of approved information collections. If more than one
form, recordkeeping requirement, and/or third-party disclosure
requirement is approved under a single control number, then the burden
estimate for that control number reflects the burden associated with
all of the approved forms, recordkeeping requirements, and/or third-
party disclosure requirements.
As described below under the heading ``New Burden Model,'' the IRS'
new Individual Taxpayer Burden Model (ITBM) estimates of taxpayer
burden are based on taxpayer characteristics and activities, taking
into account, among other things, the forms and schedules generally
used by those groups of individual taxpayers and the recordkeeping and
other activities needed to complete those forms. The ITBM represents
the first phase of a long-term effort to improve the ability of IRS to
measure the burden imposed on various groups of taxpayers by the
Federal tax system. While the new methodology provides a more accurate
and comprehensive description of individual taxpayer burden, it does
not estimate burden on a form-by-form basis, as has been done under the
previous methodology. When the prior model was developed in the mid-
1980s, almost all tax returns were prepared manually, either by the
taxpayer or a paid provider. In this context, it was determined that
estimating burden on a form-by-form basis was an appropriate
methodology. Today, about 85 percent of all individual tax returns are
prepared utilizing computer software (either by the taxpayer or a paid
provider), and about 15 percent are prepared manually. In this
environment, in which many taxpayers' activities are no longer as
directly associated with particular forms, estimating burden on a form-
by-form basis is not an appropriate measurement of taxpayer burden. The
new model, which takes into account broader and more comprehensive
taxpayer characteristics and activities, provides a much more accurate
and useful estimate of taxpayer burden.
Currently, there are 195 forms used by individual taxpayers. These
include Forms 1040, 1040A, 1040EZ, and their schedules and all the
forms individual taxpayers attach to their tax returns (see the
Appendix to this notice). For most of these forms, IRS has in the past
obtained separate OMB approvals under unique OMB Control Numbers and
separate burden estimates. Since the ITBM does not estimate burden on a
form-by-form basis, IRS is no longer able to provide burden estimates
for each tax form used by individuals. The ITBM estimates the aggregate
burden imposed on individual taxpayers, based upon their tax-related
characteristics and activities. IRS therefore will seek OMB approval of
all 195 individual tax forms as a single ``collection of information.''
The aggregate burden of these tax forms will be accounted for under OMB
Control Number 1545-0074, which is currently assigned to Form 1040 and
its schedules. OMB Control Number 1545-0074 will be displayed on all
individual tax forms and other information collections.
As a result of this change, burden estimates for individual
taxpayers will now be displayed differently in PRA Notices on tax forms
and other information collections, and in Federal Register notices.
This new way of displaying burden is presented below under the heading
``PRA Submission to OMB.'' Since a number of forms used by individual
taxpayers are also used by corporations, partnerships, and other kinds
of taxpayers, there will be a transition period during which IRS will
report different burden estimates for individual taxpayers and for
other taxpayers using the same forms. For those forms used by both
individual and other taxpayers, IRS will display two OMB Control
Numbers (1545-0074 and the OMB Control Numbers currently assigned to
these forms) and provide two burden estimates. The burden estimates for
individual taxpayers will be reported and accounted for as described in
this notice. The burden estimates for other users of these forms
[[Page 76428]]
will be determined under existing methodology based on form length and
complexity.\1\
---------------------------------------------------------------------------
\1\ As IRS continues to develop the new burden model, the new
method of estimating burden will be expanded to cover other groups
of taxpayers (corporations, partnerships, tax-exempt entities,
etc.).
---------------------------------------------------------------------------
New Burden Model
Data from the new ITBM revises the estimates of the levels of
burden experienced by individual taxpayers when complying with the
Federal tax laws. It replaces the earlier burden measurement developed
in the mid-1980s. Since that time, improved technology and modeling
sophistication have enabled the IRS to improve the burden estimates.
The new model provides taxpayers and the IRS with a more comprehensive
understanding of the current levels of taxpayer burden. It reflects
major changes over the past two decades in the way taxpayers prepare
and file their returns. The new ITBM also represents a substantial step
forward in the IRS' ability to assess likely impacts of administrative
and legislative changes on individual taxpayers.
The ITBM's approach to measuring burden focuses on the
characteristics and activities of individual taxpayers rather than the
forms they use. Key determinants of taxpayer burden in the model are
the way the taxpayer prepares the return (e.g. with software or paid
preparer) and the taxpayer's activities, such as recordkeeping and tax
planning. In contrast, the previous estimates primarily focused on the
length and complexity of each tax form. The changes between the old and
new burden estimates are due to the improved ability of the new
methodology to measure burden and the expanded scope of what is
measured. These changes create a one-time shift in the estimate of
burden levels that reflects the better measurement of the new model.
The differences in estimates between the models do not reflect any
change in the actual burden experienced by taxpayers. Comparisons
should not be made between these and the earlier published estimates,
because the models measure burden in different ways.
Methodology
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers to comply with the Federal tax system. For the first time,
the time expended and the out-of-pocket costs are estimated separately.
The new methodology distinguishes among preparation methods, taxpayer
activities, types of individual taxpayer, filing methods, and income
levels. Indicators of complexity in tax laws as reflected in tax forms
and instructions are incorporated in the model. The new model follows
IRS' classification of taxpayer types: individual taxpayers are
taxpayers who file any type of Form 1040. ``Self-Employed'' taxpayers
are individual taxpayers who file a Form 1040 and a Schedule C, C-EZ,
E, or F, or Form 2106. All other individual taxpayers using a Form 1040
are ``Wage and Investment'' taxpayers.
The taxpayer's choice of preparation method is identified as a
major factor influencing burden levels. The preparation methods are:
Self-prepared without software
Self-prepared with software
Used a paid tax preparer
The separate types of taxpayer activities measured in the model
are:
Recordkeeping
Form completion
Form submission (electronic and paper)
Tax planning
Use of services (IRS and paid professional)
Gathering tax materials
Taxpayer Burden Estimates
Tables 1, 2, and 3 show the burden model estimates. In tax year
2003 the burden of all individual taxpayers filing Forms 1040, 1040A or
1040EZ averaged about 23 hours per return filed, or a total of more
than 3 billion hours. Similarly, the average out-of-pocket taxpayer
costs were estimated to be $179 per return filed or a total of $23.4
billion. Including associated forms and schedules, taxpayers filing
Form 1040 had an average burden of about 30 hours, taxpayers filing
Form 1040A averaged about 9 hours, and those filing 1040 EZ averaged
about 7 hours.
The data shown are the best estimates from tax returns filed for
2003 currently available as of June 27, 2005. The estimates are subject
to change as new forms and data become available. Estimates for
combinations of major forms and schedules commonly used will be
available and the most up-to-date estimates and supplementary
information can be found on the IRS Web site: https://www.irs.gov.
PRA Submission to OMB
Title: U.S. Individual Income Tax Return.
OMB Number: 1545-0074.
Form Numbers: Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E,
EIC, F, H, J, R, and SE; Form 1040A and Schedules 1, 2 and 3; Form
1040EZ; and all attachments to these forms (see the Appendix to this
notice).
Abstract: These forms are used by individuals to report their
income tax liability. The data is used to verify that the items
reported on the forms are correct, and also for general statistics use.
Current Actions: Changes are being made to the forms and the method
of burden computation.
Type of Review: Extension of currently approved collections.
Affected Public: Individuals or households.
Estimated Number of Respondents: 130,200,000.
Total Estimated Time: 3.0 billion hours.
Estimated Time Per Respondent: 23.3 hours.
Total Estimated Out-of-Pocket Costs: $23.4 billion.
Estimated Out-of-Pocket Cost Per Respondent: $179.
Table 1.--Taxpayer Burden for Individual Taxpayers Who Filed Form 1040, by Preparation Method
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average burden
-----------------------------------------------------------------------------------------------
Number of Average for all Self-prepared without Self-prepared with tax Prepared by paid
Major form filed or type of taxpayer returns preparation methods tax software software professional
(millions) -----------------------------------------------------------------------------------------------
Costs Costs Costs Costs
Hours (dollars) Hours (dollars) Hours (dollars) Hours (dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers Filing Form 1040, 1040A and 130.2 23.3 179 16.4 17 27.9 44 22.9 268
1040EZ.....................................
Major Form Filed:
[[Page 76429]]
Taxpayers Filing Form 1040 (and 88.2 30.5 242 26.9 21 36.6 52 28.7 338
associated forms)......................
Taxpayers Filing Form 1040A (and 23.3 9.1 62 10.8 29 11.5 44 7.4 82
associated forms)......................
Taxpayers Filing Form 1040EZ............ 18.7 7.2 29 7.0 1 10.1 9 5.5 60
Type of Taxpayer*:
Wage and Investment..................... 94.6 11.8 93 11.5 14 17.8 35 9.0 142
Self-Employed........................... 35.6 53.9 410 48.5 31 68.4 81 53.9 522
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Detail may not add to total due to rounding.
*You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed'' taxpayer.
Table 2.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Preparation Method and Combination of Forms Filed
--------------------------------------------------------------------------------------------------------------------------------------------------------
Average burden
-----------------------------------------------------------------------------------------------
Average for all Self-prepared without Self-prepared with tax Prepared by paid
Type of taxpayer* and common combinations of preparation methods tax software software professional
forms filed -----------------------------------------------------------------------------------------------
Costs Costs Costs Costs
Hours (dollars) Hours (dollars) Hours (dollars) Hours (dollars)
----------------------------------------------------------------------------------------------------------------------------------------------
Common Filing Combinations of Wage & Investment Taxpayers
--------------------------------------------------------------------------------------------------------------------------------------------------------
Wage and Investment Taxpayers................. 11.8 93 11.5 14 17.8 35 9.0 142
Form 1040 and other forms and schedules, but 9.2 88 12.2 17 15.8 34 6.6 118
not Schedules A and D........................
Form 1040 and Schedule A and other forms and 16.3 126 19.2 17 22.6 41 11.9 198
schedules, but not Schedule D................
Form 1040 and Schedule D and other forms and 17.6 159 22.5 14 27.3 48 12.9 223
schedules, but not Schedule A................
Form 1040 and Schedules A and D and other 24.6 239 32.8 13 35.4 44 18.1 365
forms and schedules..........................
--------------------------------------------------------------------------------------------------------------------------------------------------------
Common Filing Combinations of Self-Employed Taxpayers
--------------------------------------------------------------------------------------------------------------------------------------------------------
Self-Employed Taxpayers....................... 53.9 410 48.5 31 68.4 81 53.9 522
Form 1040 and Schedule C and other forms and 59.4 245 51.4 24 74.6 63 56.1 323
schedules, but not Schedules E or F or Form
2106.........................................
Form 1040 and Schedule E and other forms and 44.7 591 37.5 43 57.7 100 42.8 717
schedules, but not Schedules C or F or Form
2106.........................................
Form 1040 and Schedule F and other forms and 34.8 238 38.1 37 49.7 81 34.8 238
schedules, but not Schedules C or E or Form
2106.........................................
Form 1040 and Form 2106 and other forms and 55.4 242 42.0 32 62.5 80 55.8 283
schedules but not Schedules C, E, or F.......
[[Page 76430]]
Form 1040 and forms and schedules including 69.4 618 72.0 40 88.3 99 65.7 746
more than one of the SE forms (Schedules C,
E, or F or Form 2106)........................
--------------------------------------------------------------------------------------------------------------------------------------------------------
*You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed'' taxpayer.
Table 3.--Taxpayer Burden for Taxpayers Who Filed Form 1040, by Activity
--------------------------------------------------------------------------------------------------------------------------------------------------------
Percent of Average time burden of taxpayer activities (hours per return) Average
returns ----------------------------------------------------------------- Costs per
Form or schedule filed Record- Tax Form All other Return
(percent) Total Time keeping planning completion activities (dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
All Taxpayers................................................ 100 23.3 14.1 3.2 3.2 2.8 179
Form 1040.................................................... 68 30.5 19.1 4.2 3.8 3.5 242
Form 1040A................................................... 18 9.1 4.3 1.1 1.9 1.8 63
Form 1040EZ.................................................. 14 7.2 2.5 1.5 2.1 1.2 29
Type of Taxpayer*............................................ 100
Wage and Investment...................................... 73 11.8 5.0 2.3 2.7 1.8 93
Self-Employed............................................ 27 53.9 38.1 5.8 4.4 1.2 410
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Detail may not add to total due to rounding.
*You are a ``Wage and Investment'' taxpayer (as defined by IRS) if you did not file a Schedule C, Schedule C-EZ, Schedule E, Schedule F, or Form 2106.
If you filed a Schedule C, Schedule C-EZ, E, or F, or Form 2106, you are a ``Self-Employed taxpayer.''
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB Control Number.
Books or records relating to a collection of information must be
retained as long as their contents may become material in the
administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments should be submitted to OMB and the Treasury Department as
indicated. Comments are invited on: (a) Whether the collection of
information is necessary for the proper performance of the functions of
the agency, including whether the information will have practical
utility; (b) the accuracy of the agency's estimate of the burden of the
collection of information; (c) ways to enhance the quality, utility,
and clarity of the information to be collected; (d) 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 (e) estimates of capital or start-up costs
and costs of operation, maintenance, and purchase of services to
provide information. All comments will become a matter of public
record.
Clearance Officer: Glenn P. Kirkland, Internal Revenue Service,
Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224, (202)
622-3428.
OMB Reviewer: Alexander T. Hunt, Office of Management and Budget,
Room 10235, New Executive Office Building, Washington, DC 20503, (202)
395-7316.
Dated: December 14, 2006.
Robert Dahl,
Treasury PRA Clearance Officer.
Appendix
------------------------------------------------------------------------
Form Title
------------------------------------------------------------------------
1040................................... U.S. Individual Income Tax
Return.
1040 A................................. U.S. Individual Income Tax
Return.
1040 EZ................................ Income Tax Return for Single
and Joint Filers With No
Dependents.
1040X.................................. Amended U.S. Individual Income
Tax Return.
1040NR................................. U.S. Nonresident Alien Income
Tax Return.
1040 NR-EZ............................. U.S. Income Tax Return for
Certain Nonresident Aliens
With No Dependents.
926.................................... Return by a U.S.Transferor of
Property to a Foreign
Corporation.
970.................................... Application To Use LIFO
Inventory Method.
972.................................... Consent of Shareholder To
Include Specific Amount in
Gross Income.
1128................................... Application to Adopt, Change,
or Retain a Tax Year.
2439................................... Notice to Shareholder of
Undistributed Long-Term
Capital Gains.
3115................................... Application for Change in
Accounting Method.
3468................................... Investment Credit.
[[Page 76431]]
3520................................... Annual Return To Report
Transactions With Foreign
Trusts and Receipt of Certain
Foreign Gifts.
3800................................... General Business Credit.
4255................................... Recapture of Investment Credit.
4562................................... Depreciation and Amortization.
4797................................... Sales of Business Property.
5471................................... Information Return of U.S.
Persons With Respect To
Certain Foreign Corporations.
5713................................... International Boycott Report.
5884................................... Work Opportunity Credit.
6478................................... Credit for Alcohol Used as
Fuel.
6765................................... Credit for Increasing Research
Activities.
8082................................... Notice of Inconsistent
Treatment or Administrative
Adjustment Request (AAR).
8271................................... Investor Reporting of Tax
Shelter Registration Number.
8586................................... Low-Income Housing Credit.
8594................................... Asset Acquisition Statement.
8609 SCH A............................. Annual Statement.
8611................................... Recapture of Low-Income Housing
Credit.
8621................................... Return by a Shareholder of a
Passive Foreign Investment
Company or Qualified Electing
Fund.
8697................................... Interest Computation Under the
Look-Back Method for Completed
Long-Term Contracts.
8820................................... Orphan Drug Credit.
8826................................... Disabled Access Credit.
8830................................... Enhanced Oil Recovery Credit.
8835................................... Renewable Electricity and
Refined Coal Production
Credit.
8844................................... Empowerment Zone and Renewal
Community Employment Credit.
8845................................... Indian Employment Credit.
8846................................... Credit for Employer Social
Security and Medicare Taxes
Paid on Certain Employee Tips.
8847................................... Credit for Contributions to
Selected Community Development
Corporations.
8858................................... Information Return of U.S.
Persons With Respect to
Foreign Disregarded Entities.
8860................................... Qualified Zone Academy Bond
Credit.
8861................................... Welfare-to-Work Credit.
8864................................... Biodiesel Fuels Credit.
8865................................... Return of U.S. Persons With
Respect To Certain Foreign
Partnerships.
8866................................... Interest Computation Under the
Look-Back Method for Property
Depreciated Under the Income
Forecast Method.
8873................................... Extraterritorial Income
Exclusion.
8874................................... New Markets Credit.
8881................................... Credit for Small Employer
Pension Plan Startup Costs.
8882................................... Credit for Employer-Provided
Childcare Facilities and
Services.
8886................................... Reportable Transaction
Disclosure Statement.
8896................................... Low Sulfur Diesel Fuel
Production Credit.
8900................................... Qualified Railroad Track
Maintenance Credit.
8903................................... Domestic Production Activities
Deduction.
8907................................... Nonconventional Source Fuel
Credit.
8913................................... Credit for Federal Telephone
Excise Tax Paid.
T (Timber)............................. Forest Activities Schedules.
5471 SCH J............................. Accumulated Earnings and
Profits (E&P) of Controlled
Foreign Corporation.
5471 SCH M............................. Transactions Between Controlled
Foreign Corporation and
Shareholders or Other Related
Persons.
5471 SCH N............................. Return of Officers, Directors,
and 10%-or-More Shareholders
of a Foreign Person Holding
Company.
5471 SCH O............................. Organization or Reorganization
of Foreign Corporation, and
Acquisitions and Dispositions
of Its Stock.
5713 SCH A............................. International Boycott Factor
(Section 999(c)(1)).
5713 SCH B............................. Specifically Attributable Taxes
and Income (Section
999(c)(2)).
5713 SCH C............................. Tax Effect of the International
Boycott Provisions.
8621 A................................. Return by a Shareholder Making
Certain Late Elections to End
Treatment as a Passive Foreign
Investment Company.
8693................................... Low-Income Housing Credit
Disposition Bond.
8832................................... Entity Classification Election.
8838................................... Consent To Extend the Time To
Assess Tax Under Section 367--
Gain Recognition Statement.
8858 SCH M............................. Transactions Between Controlled
Foreign Disregarded Entity and
Filer or Other Related
Entities.
8865 SCH K-1........................... Partner's Share of Income,
Credits, Deductions, etc.
[[Page 76432]]
8865 SCH O............................. Transfer of Property to a
Foreign Partnership.
8865 SCH P............................. Acquisitions, Dispositions, and
Changes of Interests in a
Foreign Partnership.
1040 SCH A............................. Itemized Deductions.
1040 SCH B............................. Interest and Ordinary
Dividends.
1040 SCH C............................. Profit or Loss From Business.
1040 SCH C-EZ.......................... Net Profit From Business.
1040 SCH D............................. Capital Gains and Losses.
1040 SCH D-1........................... Continuation Sheet for Schedule
D.
1040 SCH E............................. Supplemental Income and Loss.
1040 SCH EIC........................... Earned Income Credit.
1040 SCH F............................. Profit or Loss From Farming.
1040 SCH H............................. Household Employment Taxes.
1040 SCH J............................. Income Averaging for Farmers
and Fishermen.
1040 SCH R............................. Credit for the Elderly or the
Disabled.
1040 SCH SE............................ Self-Employment Tax.
1116................................... Foreign Tax Credit.
1310................................... Statement of Person Claiming
Refund Due a Deceased
Taxpayer.
2106 EZ................................ Unreimbursed Employee Business
Expenses.
2106................................... Employee Business Expenses.
2120................................... Multiple Support Declaration.
2210 F................................. Underpayment of Estimated Tax
by Farmers and Fishermen.
2210................................... Underpayment of Estimated Tax
by Individuals, Estates, and
Trusts.
2350................................... Application for Extension of
Time To File U.S. Income Tax
Return.
2350 SP................................ Solicitud de Prorroga para
Presentar la Declaracion del
Impuesto sobre el Ingreso de
los Estados Unidos.
2441................................... Child and Dependent Care
Expenses.
2555 EZ................................ Foreign Earned Income
Exclusion.
2555................................... Foreign Earned Income.
3903................................... Moving Expenses.
4137................................... Social Security and Medicare
Tax on Unreported Tip Income.
4563................................... Exclusion of Income for Bona
Fide Residents of American
Samoa.
4684................................... Casualties and Thefts.
4835................................... Farm Rental Income and
Expenses.
4952................................... Investment Interest Expense
Deduction.
4972................................... Tax on Lump-Sum Distributions.
5074................................... Allocation of Individual Income
Tax to Guam or the
Commonwealth of the Northern
Mariana Islands (CNMI).
5329................................... Additional Taxes on Qualified
Plans (Including IRAs) and
Other Tax-Favored Accounts.
6198................................... At-Risk Limitations.
6251................................... Alternative Minimum Tax--
Individuals.
6252................................... Installment Sale Income.
6781................................... Gains and Losses From Section
1256 Contracts and Straddles.
8275 R................................. Regulation Disclosure
Statement.
8275................................... Disclosure Statement.
8283................................... Noncash Charitable
Contributions.
8332................................... Release of Claim to Exemption
for Child of Divorced or
Separated Parents.
8379................................... Injured Spouse Claim and
Allocation.
8396................................... Mortgage Interest Credit.
8582 CR................................ Passive Activity Credit
Limitations.
8582................................... Passive Activity Loss
Limitations.
8606................................... Nondeductible IRAs.
8615................................... Tax for Children Under Age 14
With Investment Income of More
Than $1,600.
8689................................... Allocation of Individual Income
Tax to the Virgin Islands.
8801................................... Credit for Prior Year Minimum
Tax--Individuals, Estates, and
Trusts.
8812................................... Additional Child Tax Credit.
8814................................... Parents' Election to Report
Child's Interest and
Dividends.
8815................................... Exclusion of Interest from
Series EE and I U.S. Savings
Bonds Issued After 1989.
8824................................... Like-Kind Exchanges.
8828................................... Recapture of Federal Mortgage
Subsidy.
8829................................... Expenses for Business Use of
Your Home.
8834................................... Qualified Electric Vehicle
Credit.
8836................................... Qualifying Children Residency
Statement.
8839................................... Qualified Adoption Expenses.
8840................................... Closer Connection Exception
Statement for Aliens.
8843................................... Statement for Exempt
Individuals and Individuals
With a Medical Condition.
8853................................... Archer MSAs and Long-Term Care
Insurance Contracts.
[[Page 76433]]
8854................................... Initial and Annual Expatriation
Information Statement.
8859................................... District of Columbia First-Time
Homebuyer Credit.
8862................................... Information To Claim Earned
Income Credit After
Disallowance.
8863................................... Education Credits.
8880................................... Credit for Qualified Retirement
Savings Contributions.
8885................................... Health Coverage Tax Credit.
8888................................... Direct Deposit of Refund.
8889................................... Health Savings Accounts (HSAs).
8891................................... U.S. Information Return for
Beneficiaries of Certain
Canadian Registered Retirement
Plans.
8898................................... Statement for Individuals Who
Begin or End Bona Fide
Residence in a U.S.
Possession.
673.................................... Statement for Claiming
Exemption from Withholding on
Foreign Earned Income Eligible
for the Exclusion(s).
1000................................... Ownership Certificate.
1040 A-SCH 1........................... Interest and Ordinary Dividends
for Form 1040A Filers..
1040 A-SCH 2........................... Child and Dependent Care
Expenses for Form 1040A
Filers.
1040 A-SCH 3........................... Credit for the Elderly or the
Disabled+F66 for Form 1040A
Filers.
1040 ES-E.............................. Estimated Tax for Individuals.
1040 ES-OCR............................ Estimated Tax for Individuals
(Optical Character Recognition
Without Form 1040V).
1040 ES-OCR-V.......................... Payment Voucher.
1040 ES-OTC............................ Estimated Tax for Individuals.
1040 ES/VOCR........................... Estimated Tax for Individuals
(Optical Character Recognition
With Form 1040V).
1040 V................................. Payment Voucher.
1040 V-OCR............................. Payment Voucher.
1040 V-OCR-ES.......................... Payment Voucher.
1045................................... Application for Tentative
Refund.
4070 A................................. Employee's Daily Record of
Tips.
4070................................... Employee's Report of Tips to
Employer.
4361................................... Application for Exemption From
Self-Employment Tax for Use by
Ministers, Members of
Religious Orders, and
Christian Science
Practitioners.
4868................................... Application for Automatic
Extension of Time To File
Individual U.S. Income Tax
Return.
4868 SP................................ Solicitud de Prorroga para
Presentar la Declaracion del
Impuesto sobre el Ingreso
Personal de los Estados
Unidos.
5213................................... Election To Postpone
Determination as To Whether
the Presumption Applies That
an Activity Is Engaged in for
Profit.
8453 OL................................ U.S. Individual Income Tax
Declaration for an IRS e-file
Online Return.
8453 OL SP............................. Declaracion del Impuesto sobre
el Ingreso Personal de los
Estados Unidos por Medio de la
Presentacion Electronica del
IRS (e-file) En-Linea.
8453................................... U.S. Individual Income Tax
Declaration for an IRS e-file
Return.
8453 SP................................ Declaracion del Impuesto sobre
el Ingreso Personal de los
Estados Unidos por Medio de la
Presentacion Electronica del
IRS e-file.
8818................................... Optional Form To Record
Redemption of Series EE and I
U.S. Savings Bonds Issued
After 1989.
8822................................... Change of Address.
8833................................... Treaty-Based Return Position
Disclosure Under Section 6114
or 7701(b).
8836 SCH A............................. Third Party Affidavit.
8836 SCH B............................. Third Party Affidavit.
8878................................... IRS e-file Signature
Authorization for Application
for Extension of Time to File.
8879................................... IRS e-file Signature
Authorization.
8901................................... Information on Qualifying
Children Who Are Not
Dependents (For Child Tax
Credit Only).
9465................................... Installment Agreement Request.
W-7 A.................................. Application for Taxpayer
Identification Number for
Pending U.S. Adoptions.
W-7.................................... Application for IRS Individual
Taxpayer Identification
Number.
982.................................... Reduction of Tax Attributes Due
To Discharge of Indebtedness
(and Section 1082 Basis
Adjustment).
4136................................... Credit for Federal Tax Paid On
Fuels.
4970................................... Tax on Accumulation
Distribution of Trusts.
2848................................... Power of Attorney and
Declaration of Representative.
4029................................... Application for Exemption From
Social Security and Medicare
Taxes and Waiver of Benefits.
4852................................... Substitute for Form W-2 or Form
1099-R.
5754................................... Statement by Person(s)
Receiving Gambling Winnings.
[[Page 76434]]
8821................................... Tax Information Authorization.
8836 SP................................ Comprobante de Residencia para
los Hijos(as) Calificados(as).
8836 SP-SCH A.......................... Declaracion Jurada del Tercero.
8836 SP-SCH B.......................... Declaracion Jurada del Tercero.
8878 SP................................ Autorizacion de firma para
presentar por medio del IRS e-
file--Solicitud de prorroga
del plazo.
8879 SP................................ Autorizacion de firma para
presentar por medio del IRS e-
file.
9465 SP................................ Peticion para un Plan de Pagos
a Plazos.
SS-4................................... Application for Employer
Identification Number.
SS-8................................... Determination of Employee Work
Status for Purposes of Federal
Employment Taxes and Income
Tax Withholding.
W-4P................................... Withholding Certificate for
Pension or Annuity Payments.
W-4S................................... Request for Federal Income Tax
Withholding From Sick Pay.
W-4 SP................................. Certificado de descuentos
del(la) empleado(a) para la
retencion.
W-4 V.................................. Voluntary Withholding Request.
W-4.................................... Employee's Withholding
Allowance Certificate.
W-5 SP................................. Certificado del pago por
adelantado del Credito por
Ingreso del Trabajo.
W-5.................................... Earned Income Credit Advance
Payment Certificate.
W-7 SP................................. Solicitud de Numero de
Identicacion Personal del
Contribuyente el Servicio de
Impuestos Internos.
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[FR Doc. E6-21709 Filed 12-19-06; 8:45 am]
BILLING CODE 4830-01-P
