OMB Control No: 1545-0074
ICR Reference No:
200710-1545-038
Status: Historical Active
Previous ICR Reference No: 200704-1545-054
Agency/Subagency: TREAS/IRS
Agency Tracking No:
Title: U.S. Individual Income Tax
Return
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved
with change
Conclusion Date: 08/05/2008
Retrieve
Notice of Action (NOA)
Date Received in OIRA:
12/18/2007
Terms of Clearance: OMB's approval
of the U.S. Individual Income Tax Return and associated forms is
extended until December 31, 2008. This approval reflects the
updated accounting that IRS provided to explain the net
adjustments, program changes due to new statute, and program
changes due to agency discretion. IRS shall submit its next request
for an extension of OMB approval before the expiration date, and
continue to do so on an annual basis.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2008
36 Months From Approved
08/31/2008
Responses
153,120,529
0
136,260,300
Time Burden (Hours)
3,789,792,628
0
3,309,800,001
Cost Burden (Dollars)
28,579,262,364
0
30,125,044,991
Abstract: 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.
Authorizing Statute(s): PL:
Pub.L. 108 - 357 1 Name of Law: American Jobs Creation Act of
2004
Citations for New Statutory
Requirements: PL: Pub.L. 108 - 357 1 Name of Law: American
Jobs Creation Act of 2004
Associated Rulemaking
Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices &
Comments
60-day Notice:
Federal Register Citation:
Citation Date:
72 FR
50549
08/31/2007
30-day Notice:
Federal Register Citation:
Citation Date:
72 FR
70934
12/13/2007
Did the Agency receive public comments on
this ICR? No
Number of Information Collection (IC) in this
ICR: 1
IC Title
Form No.
Form Name
Uncollected Social
Security and Medicare Tax on Wages
8919
Uncollected Social
Security and Medicare Tax on Wages
U.S. Individual Income
Tax Return
8275, 8283, 8818, 8815, 8820, 8821, 8822, 8824, 8826, 8843,
8846, W-5SP, W-5, 8275 R, 8847, 8858, 8859, 8861, 4970, 4972, 5074,
5213, 5329, 5471, Schedule J (5471), Schedule M (5471), Schedule N
(5471), 1116, 4137, 4136, 4255, 6252, 6478, 6765, 8082, Schedule O
(5471), Schedule A (5713), Schedule B (5713), Schedule C (5713),
5713, 5754, 5884, 6198, 6251, 8332, 8379, 8396, 8453-OL, 8582,
8586, 8606, 8594, Schedule A (8609), 8611, 8812, 8814, 8839, 8881,
8882, 6781, Schedule J (1040), Schedule R (1040), 1040-ES NR, 8853,
8864, 673, Schedule 2 (1040A), Schedule 3 (1040A), 1128, 8862,
Schedule K-1 (8865), 8866, 3115, 3468, 3520, 3800, 3903, 4029, 4070
A, 4070, 4361, 8873, 8878, Schedule M (8858), 8879-SP, 8879, 8880,
8885, 8891, 8896, 8900, 4868 SP, 5695, 8888, 8913, 8919, 1040, 1040
EZ, 1040 NR , 926, 970, 972, Schedule 1 (1040 A), Schedule A &
B (1040), Schedule C (1040), Schedule D (1040), Schedule D-1
(1040), Schedule E (1040), Schedule EIC (1040), Schedule F (1040),
1040-V, 1040 V OCR, 1310, 2120, 8901, W-4P, W-4S, W-4SP, W-4, W-7A,
W-7SP, 8689, 8693, 8697, 8801, 8828, 8829, 8830, 8832, 8833, 8834,
8835, 8845, 9465, 1040 ES-E, Schedule SE (1040), Schedule A (8836
SP), 8844, 8854, 8898, Form T (Timber), Schedule C-EZ (1040), 8840,
8889, 1040 NR-EZ, 8917, W-4V, W-7, 1045, 2210, 8863, SS-4, Schedule
B (8836), 8836 SP, Schedule B (8836 SP), Schedule O (8865), 8836,
8838, 8865, Schedule P (8865), 2350 SP, 4562, 4563, 4684, 4797,
8910, 8911, 8915, 8907, 1040 X, 8874, 8886, 8903, 1040 V OCR-ES,
4835, 4852, 4868, 4952, 9465 SP, SS-8, 982, 8906, 8908, 8453,
8582-CR, Schedule H (1040), 8878 SP, 8860, 2106, 2106-EZ, Schedule
A (8836), 1040 ES-OTC, 1040 A, 2210-F, 8615, 8621-A, 8621, 2350,
2439, 2441, 2555-EZ, 2555, 2848
Unreimbursed
Employee Business Expenses , Employee Business Expenses ,
Organization or
Reorganization of Foreign Corporation, and Acquisitions and
Dispositions of its Stock , 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 , Notice to Shareholder of
Undistributed Long-Term Capital Gains , Child and Dependent Care
Expenses ,
Foreign Earned
Income Exclusion , Foreign Earned Income
, Power of Attorney and
Declaration of Representative , Application for Change in
Accounting Method , Profi or Loss Farming
, Household Employment Taxes
, Income Averaging for Farmers and
Fishermen ,
Credit for the
Elderly or the Disabled , Self-Employment Tax , Payment Voucher ,
Payment Voucher ,
Payment
Voucher , Application for Tentative
Refund ,
Foreign Tax Credit
, Application To Adopt, Change, or
Retain a Tax Year , Statement of Person Claiming
Refund Due a Deceased Taxpayer , Noncash Charitable
Contributions ,
Release of Claim
to Exemption for Child of Divorced or Separated Parents ,
Injured Spouse
Allocation , M ortgage Interest Credit ,
U.S. Individual
Income Tax Declaration for an IRS e-file Online Return ,
P assive Activity Loss
Limitations ,
Low-Income
Housing Credit , Asset Acquisition Statement
Under Section 1060 , Nondeductible IRAs , Annual Statement ,
Recapture of Low-Income
Housing Credit , Tax for Children Under Age 18
With Investment Income of More Than $1,700 , Return by a Shareholder Making
Certain Late Elections To End Treatment as a Passive Foreign
Investment Company , Return by a Shareholder of a
Passive Foreign Investment Company or Qualified Electing Fund
, Allocation of Individual Income
Tax to the U.S. Virgin Islands , Low-Income Housing Credit
Disposition Bond , Interest Computation Under the
Look-Back Method for Completed Long-Term Contracts , 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 ,
Optional Form To
Record Redemption of Series EE and I U.S. Savings Bonds Issued
After 1989 , Orphan Drug Credit ,
Tax Information
Authorization , C hange of Address ,
Like-Kind Exchanges
, D isabled
Access Credit , Recapture of Federal Mortgage
Subsidy ,
Expenses for
Business Use of Your Home , Enhanced Oil Recovery Credit
, Entity
Classification Election , Treaty-Based Return Position
Disclosure Under Section 6114 or 7701(b) , Qualified Electric Vehicle
Credit , Renewable Electricity, Refined
Coal, and Indian Coal Production Credit , Third Party Affidavit ,
Third Party
Affidavit , Comprobante de Residencia para
los(las) Hijos(as) Calificados(as) , Third Party Affidavit (Spanish
Version) , Third Party Affidavit (Spanish
Version) , Qualifying Children Residency
Statement , Consent To Extend the Time To
Assess Tax Under Section 367�Gain Recognition Agreement ,
Qualified
Adoption Expenses , Credit for the Elderly or the
Disabled for Form 1040A Filers , Estimated Tax for
Individuals
, Estimated Tax for
Individuals ,
Schedule A -
Itemized Deductions; Schedule B - Interest and Ordinary
Dividends ,
Profit or Loss
From Business ,
Net Profit From
Business , Capital Gains and Losses
, Continuation Sheet for Schedule
D (1040) , Supplemental Income and Loss
, Earned Income Credit ,
Information
Return of U.S. Persons With Respect To Foreign Disregarded
Entities ,
Transactions
Between Foreign Disregarded Entity of a Foreign Tax Owner and the
Filer or Other Related Entities , District of Columbia First-Time
Homebuyer Credit , Qualified Zone Academy Bond
Credit , Welfare-to-Work Credit ,
Information To
Claim Earned Income Credit After Disallowance , Education Credits (Hope and
Lifetime Learning Credits) , B iodiesel and Renewable Diesel
Fuels Credit , Partner�s Share of Income,
Deductions, Credits, etc. , Transfer of Property to a
Foreign Partnership , Acquisitions, Dispositions, and
Changes of Interests in a Foreign Partnership , 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 , Autorization de firma para
presentar la declaracion por medio del IRS efile para la Forma 4868
o la Forma 2350 , IRS e-file Signature
Authorization for Form 4868 or Form 2350 , Autorizacion de Firma para
Presentar , IRS e-file Signature
Authorization , Credit for Qualified Retirement
Savings Contributions , Credit for Small Employer
Pension Plan Startup Costs , Credit for Employer-Provided
Childcare Facilities and Services , Health Coverage Tax Credit ,
Reportable
Transaction Disclosure Statement , Health Savings Accounts
(HSAs) ,
U.S. Information Return
for Beneficiaries of Certain Canadian Registered Retirement
Plans , Low
Sulfur Diesel Fuel Production Credit , Statement for Individuals Who
Begin or End Bona Fide Residence in a U.S. Possession , Qualified Railroad Track
Maintenance Credit , Information on Qualifying
Children Who Are Not Dependents , D omestic Production Activities
Deduction ,
T uition and Fees
Deduction , S
olicitud para un Plan de Pagos a Plazos , I nstallment Agreement
Request , A
pplication for Employer Identification Number , Determination of Worker Status
for Purposes of Federal Employment Taxes and Income Tax
Withholding , Forest Activities Schedule
, Withholding Certificate for
Pension or Annuity Payments , R equest for Federal Income Tax
Withholding From Sick Pay , Certificado de Exenci�n de la
Retenci�n del Empleado , Voluntary Withholding
Request , Employee�s Withholding Allowance
Certificate , Certificado del Pago por
Adelantado del Cr�dito por Ingreso del Trabajo ,
Earned Income Credit
Advance Payment Certificate , Application for Taxpayer
Identification Number for Pending U.S. Adoptions ,
Solicitud de N�mero de
Identificaci�n Personal del Contribuyente del Servicio de Impuestos
Internos , Application for IRS Individual
Taxpayer Identification Number , Distilled Spirits Credit ,
Energy Efficient
Home Credit , Alternative Motor Vehicle
Credit , Alternative Fuel Vehicle
Refueling Property Credit , Qualified Hurricane Retirement
Plan Distributions and Repayments , U.S. Estimated Tax for
Nonresident Alien Individuals , Solicitud de Pr�rroga para
Presentar la Declaraci�n del Impuesto sobre el Ingreso Personal de
los Estados Unidos , Solicitud de Pr�rroga Autom�tica
para Presentar la Declaraci�n del Impuesto sobre el Ingreso
Personal de los Estados Unidos , Residential Energy Credits ,
Direct Deposit of
Refund to More Than One Account , Nonconventional Source Fuel
Credit , Credit for Federal Telephone
Excise Tax Paid , Uncollected Social Security and
Medicare Tax on Wages , Statement for Claiming Exemption
from Withholding on Foreign Earned Income Eligible for the
Exclusions Provided by Section 911 , U.S. Individual Income Tax
Transmittal for an IRS e-file Return , Passive Activity Credit
Limitations
, Investment Credit ,
Annual Return To Report
Transactions With Foreign Trusts and Receipt of Certain Foreign
Gifts ,
General Business
Credit ,
Moving Expenses ,
Application for
Exemption From Social Security and Medicare Taxes and Waiver of
Benefits , Employee�s Daily Record of
Tips , Employee's Report of Tips to
Employer , Social Security and Medicare Tax
on Unreported Tip Income , Credit for Federal Tax Paid on
Fuels ,
Recapture of Investment
Credit , Application for Exemption From
Self-Employment Tax for Use by Ministers, Members of Religious
Orders and Christian Science Practitioners , Depreciation and Amortization
(Including Information on Listed Property) , Exclusion of Income for Bona
Fide Residents of American Samoa , Casualties and Thefts
, Sales of Business Property (Also
Involuntary Conversions and Recapture Amounts Under Sections 179
and 280F(b)(2))
, Farm Rental
Income and Expenses (Crop and Livestock Shares (Not Cash) Received
by Landowner (or Sub-Lessor)) (Income not subject to
self-employment tax) , Substitute for Form W-2, Wage
and Tax Statement, or Form 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, etc. , Application for Automatic
Extension of Time To File U.S. Individual Income Tax Return ,
Investment
Interest Expense Deduction , Tax on Accumulation Distribution
of Trusts , Tax on Lump-Sum Distributions
(From Qualified Plans of Participants Born Before January 2,
1936) , Allocation of Individual Income
Tax to Guam or the Commonwealth of the Northern Mariana Islands
(CNMI) , Election To Postpone
Determination as To Whether the Presumption Applies That an
Activity Is Engaged in for Profit , Additional Taxes on Qualified
Plans (Including IRAs) and Other Tax-Favored Accounts , Information Return of U.S.
Persons With Respect To Certain Foreign Corporations , Accumulated Earnings and Profits
(E&P) and Taxes 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 Personal Holding
Company , International Boycott Factor
(Section 999(c)(1)) , Specifically Attributable Taxes
and Income (Section 999(c)(2)) , Tax Effect of the International
Boycott Provisions , International Boycott Report
, Statement by Person(s) Receiving
Gambling Winnings , Work Opportunity Credit ,
At-Risk
Limitations ,
Alternative
Minimum Tax�Individuals , Installment Sale Income ,
Credit for
Alcohol Used as Fuel , Credit for Increasing Research
Activities , Notice of Inconsistent Treatment
or Administrative Adjustment Request (AAR) , Gains and Losses From Section
1256 Contracts and Straddles , Regulation Disclosure
Statement ,
Disclosure
Statement , 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 , Reduction of Tax Attributes Due
to Discharge of Indebteness (and Section 1082 Basic Adjustment)
, Interest and
Ordinary Dividendsfor Form 1040A Filers , Child and Dependent Care
Expenses for Form 1040A Filers , Closer Connection Exception
Statement for Aliens , Statement for Exempt Individuals
and Individuals With a Medical Condition , 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 , Archer MSAs and Long-Term Care
Insurance Contracts , Initial and Annual Expatriation
Information Statement
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in
Estimate
Change Due to Potential Violation of
the PRA
Annual Number of Responses
153,120,529
136,260,300
12,708,903
3,781,326
370,000
0
Annual Time Burden (Hours)
3,789,792,628
3,309,800,001
101,079,259
375,235,891
3,677,477
0
Annual Cost Burden (Dollars)
28,579,262,364
30,125,044,991
-212,205,255
-1,390,821,480
57,244,108
0
Burden increases because of Program Change due to Agency
Discretion: Yes
Burden Increase Due to: Miscellaneous
Actions
Burden decreases because of Program Change due to Agency
Discretion: Yes
Burden Reduction Due to: Changing Forms
Short Statement: The major drivers of burden
change due to new legislation are the Alternative Minimum Tax
patch, elimination of the additional filing volume attributable to
the Telephone Excise Tax Refund, the presence of additional filing
volume attributable to the Economic Stimulus Package, and
expiration of the Katrina-relief provisions. The major drivers of
burden change due to IRS action result from changes in
recordkeeping requirements for cash charitable contributions and
the introduction of Form 8917 for Tuition and Fees Deduction. The
major drivers of the burden change due to the adjustment are
population growth, macroeconomic growth, inflation, a technical
change in calibrating the relative shares of taxpayers by
preparation method, a technical change in the growth factors for
out-of-pocket costs for software and paid professional fees, and
updating the tax return microdata file used by the model.
Annual Cost to Federal Government:
$15,000,000
Does this IC contain surveys, censuses, or employ
statistical methods? No
Is the Supporting Statement intended to be a Privacy
Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L.
111-148 & 111-152]? Uncollected
Is this ICR related to the Dodd-Frank Wall Street Reform
and Consumer Protection Act, [Pub. L. 111-203]?
Uncollected
Is this ICR related to the American Recovery and
Reinvestment Act of 2009 (ARRA)? Uncollected
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact: Kevin Coulter 202
283-0114