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Notice

Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Individual Income Tax Return

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Start Preamble

AGENCY:

Departmental Offices, U.S. Department of the Treasury.

ACTION:

Notice.

SUMMARY:

The Department of the Treasury will submit the following information collection request to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on this request.

DATES:

Comments should be received on or before January 17, 2020 to be assured of consideration.

ADDRESSES:

Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, DC 20220, or email at PRA@treasury.gov.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Copies of the submissions may be obtained from Spencer W. Clark by emailing PRA@treasury.gov, calling (202) 927-5331, or viewing the entire information collection request at www.reginfo.gov.

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

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. The PRA also requires agencies to estimate the burden for each collection of information. Burden estimates for each control number are displayed in (1) PRA notices that accompany collections of information, (2) Federal Register notices such as this one, and (3) OMB's database of approved information collections.

Taxpayer Burden

Burden is defined as the time and out-of-pocket costs incurred by taxpayers in complying with the Federal tax system and are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns.

Examples include tax return preparation fees, the purchase price of tax preparation software, submission fees, photocopying costs, postage, and phone calls (if not toll-free).

Taxpayer Burden Estimates

Table 1 shows the preliminary burden estimates for individual taxpayers filing 2020 Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040X, 1040-SR tax return. The estimate is preliminary and reflects only the change in burden from technical adjustments related to updating the number of affected taxpayers to reflect the FY2020 forecast. The estimate will be revised to reflect legislative and regulatory changes since 2018 and further detail about the burden estimates will be provided for the 30-day notice for this FRN. Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type.

Internal Revenue Service (IRS)

Title: U.S. Individual Income Tax Return.

OMB Control Number: 1545-0074.

Type of Review: Revision of a currently approved collection.

Description: These forms and schedules are used by individuals to report their income tax liability. IRS uses the data collected on these forms and their schedules to compute tax liability and determine that the items claimed are properly allowable. This information is also used for general statistical purposes.

Form: Form 1040; Form 1040NR; Form 1040NR-EZ, Form 1040X, 1040-Start Printed Page 69459SR and all attachments and related forms (see the Appendix A to this notice).

Affected Public: Individuals and households.

Estimated Number of Respondents: 159,300,000.

Frequency of Response: Annually.

Total Estimated Time: 1.717 billion hours (1,717,000,000 hours).

Estimated Time per Respondent: 10.79 hours.

Total Estimated Out-of-Pocket Costs: $33.267 billion ($33,267,000,000).

Estimated Out-of-Pocket Cost per Respondent: $209.

Total Monetized Burden Costs: $60.997 billion ($60,997,000,000).

Estimated Total Monetized Burden per Respondent: $383.

Note:

Amounts below are for FY2020. Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding.

Table 1—ICB Estimates for the 1040/SR/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules FY2020

FY19Program change due to adjustmentProgram change due to new legislationProgram change due to agencyFY20
Number of Taxpayers157,800,000* 1,500,000159,300,000
Burden in Hours1,784,000,000(57,000,000)(10,000,000)1,717,000,000
Burden in Dollars31,764,000,0001,630,000,000(127,000,000)33,267,000,000
Monetized Total Burden60,225,000,000997,000,000(223,000,000)(2,000,000)60,997,000,000
Source RAAS:KDA (11-1-19).
* The Program change is 1,600,000. The table reflects the mathematical change after rounding.

Table 2 below provides information specific to taxpayer burden incurred by Form 1040 filers.

Table 2—All Form 1040 Filers

Percentage of returnsTime burdenMoney burden
Average time burden (hours)Average cost
Total timeRecord keepingTax planningForm completion and submissionAll other
All Taxpayers100115241$210
Type of Taxpayer:
Non-business *7272131130
Business *282011351410
Detail may not add to total due to rounding. Dollars rounded to the nearest $10.
* A “business” filer files one or more of the following with Form 1040: Schedule C, C-EZ, E, F, Form 2106, or 2106-EZ. A “non-business” filer does not file any of these schedules or forms with Form 1040.

(Authority: 44 U.S.C. 3501 et seq.)

Start Signature

Dated: December 13, 2019.

Spencer W. Clark,

Treasury PRA Clearance Officer.

End Signature

Appendix A

Form No.Form name
Form 1040U.S. Individual Tax Return.
Form 1040 XAmended U.S. Individual Income Tax Return.
Form 1040 NRU.S. Nonresident Alien Income Tax Return.
Form 1040 NR-EZU.S. Income Tax Return for Certain Nonresident Aliens with No Dependents.
Schedule A (1040)Itemized Deductions.
Schedule B (Form 1040)Interest and Ordinary Dividends.
Schedule C (Form 1040)Profit or Loss from Business.
Schedule C-EZ (Form 1040)Net Profit from Business.
Schedule D (Form 1040)Capital Gains and Losses.
Schedule E (Form 1040)Supplemental Income and Loss.
Schedule EIC (Form 1040)Earned Income Credit.
Schedule F (Form 1040)Profit or Loss from Farming.
Schedule H (Form 1040) and Sch H(PR)Household Employment Taxes.
Schedule J (Form 1040)Income Averaging for Farmers and Fishermen.
Schedule R (Form 1040)Credit for the Elderly or the Disabled.
Schedule SE (Form 1040)Self-Employment Tax.
Form 1040 VPayment Voucher.
Form 1040 ES/OCREstimated Tax for Individuals (Optical Character Recognition with Form 1040V).
Form 1040 ESEstimate Tax for Individuals.
Start Printed Page 69460
Form 673Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911.
Form 926Return by a U.S. Transferor of Property to a Foreign Corporation.
Form 970Application to Use LIFO Inventory Method.
Form 972Consent of Shareholder to Include Specific Amount in Gross Income.
Form 982Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).
Form 1045Application for Tentative Refund.
Form 1116Foreign Tax Credit.
Form 1127Application for Extension of Time for Payment of Tax.
Form 1128Application to Adopt, Change, or Retain a Tax Year.
Form 1310Statement of Person Claiming Refund Due to a Deceased Taxpayer.
Form 2106Employee Business Expenses.
Form 2106-EZUnreimbursed Employee Business Expenses.
Form 2120Multiple Support Declaration.
Form 2210Underpayment of Estimated Tax by Individuals, Estates, and Trusts.
Form 2210-FUnderpayment of Estimated Tax by Farmers and Fishermen.
Form 2350Application for Extension of Time to File U.S. Income Tax Return.
Form 2350 SPSolicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de lose Estados Unidos.
Form 2439Notice to Shareholder of Undistributed Long-Term Capital Gains.
Form 2441Child and Dependent Care Expenses.
Form 2555Foreign Earned Income.
Form 2555 EZForeign Earned Income Exclusion.
Form 2848Power of Attorney and Declaration of Representative.
Form 3115Application for Change in Accounting Method.
Form 3468Investment Credit.
Form 3520Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts.
Form 3800General Business Credit.
Form 3903Moving Expenses.
Form 4029Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits.
Form 4070Employee's Report of Tips to Employer.
Form 4070AEmployee's Daily Record of Tips.
Form 4136Credit for Federal Tax Paid on Fuels.
Form 4137Social Security and Medicare Tax on Underreported Tip Income.
Form 4255Recapture of Investment Credit.
Form 4361Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.
Form 4562Depreciation and Amortization.
Form 4563Exclusion of Income for Bona Fide Residents of American Samoa.
Form 4684Casualties and Thefts.
Form 4797Sale of Business Property.
Form 4835Farm Rental Income and Expenses.
Form 4852Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions From Pension Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Form 4868Application for Automatic Extension of Time to Tile Individual U.S. Income Tax Return.
Form 4868 SPSolicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos.
Form 4952Investment Interest Expense Deduction.
Form 4970Tax on Accumulation Distribution of Trusts.
Form 4972Tax on Lump-Sum Distributions.
Form 5074Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana Islands (CNMI).
Form 5213Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit.
Form 5329Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
Form 5405First-Time Homebuyer Credit.
Form 5471Information Return of U.S. Persons with Respect to Certain Foreign Corporations.
Schedule J (Form 5471)Accumulated Earnings and Profits (E&P) and Taxes of Controlled Foreign Corporations.
Schedule M (Form 5471)Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.
Schedule O (Form 5471)Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock.
Form 5695Residential Energy Credits.
Form 5713International Boycott Report.
Schedule A (Form 5713)International Boycott Factor (Section 999(c)(1)).
Schedule B (Form 5713)Specifically Attributable Taxes and Income (Section 999(c)(2)).
Schedule C (Form 5713)Tax Effect of the International Boycott Provisions.
Form 5754Statement by Person(s) Receiving Gambling Winnings.
Form 5884Work Opportunity Cost.
Form 6198At-Risk Limitations.
Form 6251Alternative Minimum Tax-Individuals.
Form 6252Installment Sale Income.
Start Printed Page 69461
Form 6478Credit for Alcohol Used as Fuel.
Form 6765Credit for Increasing Research Activities.
Form 6781Gains and Losses From Section 1256 Contracts and Straddles.
Form 8082Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
Form 8275Disclosure Statement.
Form 8275-RRegulation Disclosure Statement.
Form 8283Noncash Charitable Contributions.
Form 8332Release of Claim to Exemption for Child of Divorced or Separated Parents.
Form 8379Injured Spouse Claim and Allocation.
Form 8396Mortgage Interest Credit.
Form 8453U.S. Individual Income Tax Declaration for an IRS e-file Return.
Form 8582Passive Activity Loss Limitation.
Form 8582-CRPassive Activity Credit Limitations.
Form 8586Low-Income Housing Credit.
Form 85948801Asset Acquisition Statement.
Form 8606Nondeductible IRAs.
Form 8609-AAnnual Statement for Low-Income Housing Credit.
Form 8611Recapture of Low-Income Housing Credit.
Form 8615Tax for Certain Children Who Have Investment Income of More than $1,800.
Form 8621Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.
Form 8621-ALate Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company.
Form 8689Allocation of Individual Income Tax to the Virgin Islands.
Form 8693Low-Income Housing Credit Disposition Bond.
Form 8697Interest Computations Under the Look-Back Method for Completed Long-Term Contracts.
Form 8801Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts.
Form 8812Additional Child Tax Credit.
Form 8814Parents' Election to Report Child's Interest and Dividends.
Form 8815Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989.
Form 8818Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989.
Form 8820Orphan Drug Credit.
Form 8821Tax Information Authorization.
Form 8822Change of Address.
Form 8824Like-Kind Exchanges.
Form 8826Disabled Access Credit.
Form 8828Recapture of Federal Mortgage Subsidy.
Form 8829Expenses for Business Use of Your Home.
Form 8832Entity Classification Election.
Form 8833Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
Form 8834Qualified Electric Vehicle Credit.
Form 8835Renewable Electricity and Refined Coal Production Credit.
Form 8838Consent to Extend the Time to Assess Tax Under Section 367—Gain Recognition Statement.
Form 8839Qualified Adoption Expenses.
Form 8840Closer Connection Exception Statement for Aliens.
Form 8843Statement for Exempt Individuals and Individuals With a Medical Condition.
Form 8844Empowerment Zone and Renewal Community Employment Credit.
Form 8845Indian Employment Credit.
Form 8846Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee tips.
Form 8853Archer MSAs and Long-Term Care Insurance Contracts.
Form 8854Initial and Annual Expatriation Information Statement.
Form 8858Information Return of U.S. Persons With Respect to Foreign Disregarded Entities.
Schedule M (Form 8858)Transactions Between controlled Foreign Disregarded Entity and Filer or Other Related Entities.
Form 8859District of Columbia First-Time Homebuyer Credit.
Form 8862Information to Claim Earned Income Credit After Disallowance.
Form 8863Education Credits.
Form 8864Biodiesel Fuels Credit.
Form 8865Return of U.S. Persons With Respect to Certain Foreign Partnerships.
Schedule K-1Partner's Share of Income Deductions, Credits, etc.
Schedule O (Form 8865)Transfer of Property to a Foreign Partnership.
Schedule P (Form 8865)Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.
Form 8866Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.
Form 8873Extraterritorial Income Exclusion.
Form 8874New Markets Credit.
Form 8878IRS e-file Signature Authorization for Form 4686 or Form 2350.
Form 8878 SPAutorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el Formulario 2350 (SP).
Form 8879IRS e-file Signature Authorization.
Form 8879 SPAutorizacion de firm para presentar la Declaracion por medio del IRS e-file.
Form 8880Credit for Qualified Retirement Savings Contributions.
Form 8881Credit for Small Employer Pensions Plan Startup Costs.
Form 8882Credit for Employer-Provided Childcare Facilities and Services.
Form 8885Health Coverage Tax Credit.
Start Printed Page 69462
Form 8886Reportable Transaction Disclosure Statement.
Form 8888Direct Deposit of Refund to More than One Account.
Form 8889Health Savings Accounts (HSAs).
Form 8896Low Sulfur Diesel Fuel Production Credit.
Form 8898Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.
Form 8900Qualified Railroad Track Maintenance Credit.
Form 8903Domestic Production Activities Deduction.
Form 8906Distills Spirits Credit.
Form 8907Nonconventional Source Fuel Credit.
Form 8908Energy Efficient Home Credit.
Form 8910Alternative Motor Vehicle Credit.
Form 8911Alternative Fuel Vehicle Refueling Property Credit.
8912Credit to Holders of Tax Credit Bonds.
Form 8917Tuition and Fees Deduction.
Form 8919Uncollected Social Security and Medicare Tax on Wages.
Form 8925Report of Employer-Owned Life Insurance Contracts.
Form 8932Credit for Employer Differential Wage Payments.
Form 8933Carbon Dioxide Sequestration Credit.
Form 8936Qualified Plug-In Electric Drive Motor Vehicle Credit.
Form 9465Installment Agreement Request.
Form 9465 SPSolicitud para un Plan de Pagos a Plazos.
Form SS-4Application for Employer Identification Number.
Form SS-8Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.
Form T (Timber)Forest Activities Schedules.
Form W-4Employee's Withholding Allowance Certificate.
Form W-4 PWithholding Certificate for Pension or Annuity Payments.
Form W-4 SRequest for Federal Income Tax Withholding From Sick Pay.
Form W-4 VVoluntary Withholding Request.
Form W-4 (SP)Certificado de Exencion de la Retencion del Empleado.
Form W-7Application for IRS Individual Taxpayer Indentification Number.
Form W-7 AApplication for Taxpayer Identification Number for Pending U.S. Adoptions.
Form W-7 (SP)Solicitud de Numero de Indenticacion Personal del Contribuyente del Servico de Impuestos Internos.
Form 1040 ES (NR)U.S. Estimated Tax for Nonresident Alien Individuals.
Form 1040 ES (PR)Federales Estimadas del Trabajo por Cuenta Propia y sobre el Impleo de Empleados Domestocs—Puerto Rico.
W-7 (COA)Certificate of Accuracy for IRS Individual Taxpayer Identification Number.
Form 1040 Schedule 1Form 1040 Schedule 1 Additional Income and Adjustments to Income.
Form 1040 Schedule 2Form 1040 Schedule 2 Tax.
Form 1040 Schedule 3Form 1040 Schedule 3 Nonrefundable Credits.
Form 1040 Schedule 4Form 1040 Schedule 4 Other Taxes.
Form 1040 Schedule 5Form 1040 Schedule 5 Other payments and Refundable Credits.
Form 1040 Schedule 6Form 1040 Schedule 6 Foreign Address and Third Party Designee.
Form 1040-CU.S. Departing Alien Income Tax Return.
Form 1040-SRU.S. Income Tax Return for Seniors.
Form 8867Paid Preparer's Due Diligence Checklist.
Form 8915-CQualified 2018 Disaster Retirement Plan Distributions and Repayments.
Form 8958Allocation of Tax Amounts Between Certain Individuals in Community Property States.
Form 8962Premium Tax Credit (PTC).
Form 965-CForm 965-C, Transfer Agreement Under 965(h)(3).
Form 3911Taxpayer Statement Regarding Refund.
Form 8857Request for Innocent Spouse Relief.
Form 8302Electronic Deposit of Tax Refund of $1 Million or more.
Form 14039Identity Theft Affidavit.
Form 14095The Health Coverage Tax Credit (HCTC) Reimbursement Request Form.
Form 8938Statement of Specified Foreign Financial Assets.
End Supplemental Information

[FR Doc. 2019-27285 Filed 12-17-19; 8:45 am]

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