U.S. Individual Income Tax Return

Forms and Documents

Document	Type	Status	Availability
Estimates of Taxpayer Burden(10-31-08) to Kevin.doc	Supplementary Document	Uploaded 2009-02-20	Repair queued
ombat1.doc	Supplementary Document	Uploaded 2009-02-20	Repair queued
2008 Supporting statement.doc	Supporting Statement A	Uploaded 2009-09-29	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
16870	U.S. Individual Income Tax Return	Instruction	Modified

ICR Details

OMB Control No: 1545-0074	ICR Reference No: 200901-1545-026
Status: Historical Active	Previous ICR Reference No: 200710-1545-038
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: 09/29/2009
	Date Received in OIRA: 04/28/2009
Terms of Clearance: Per its pre-existing agreement with IRS, OMB's approval of the U.S. Individual Income Tax Return and associated forms is extended until April 30, 2010. 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	04/30/2010	36 Months From Approved	09/30/2009
Responses	140,600,000	0	153,120,529
Time Burden (Hours)	3,703,000,000	0	3,789,792,628
Cost Burden (Dollars)	29,336,000,000	0	28,579,262,364

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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.

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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

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 70411	11/20/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 18439	04/22/2009
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
U.S. Individual Income Tax Return	2106, 673, Schedule 2 (1040A), Schedule 3 (1040A), 1128, 8878 SP, 8860, 2106-EZ, 1040 ES-OTC, 1040 A, 2210-F, 8615, 8621-A, 8621, 8689, 8693, 8697, 8888, 8919, 1040, 1040 EZ, 1040 NR , 926, Form T (Timber), Schedule C-EZ (1040), 8840, 8889, 1040 NR-EZ, 8917, W-4V, W-7, 1045, 2210, 8863, SS-4, Schedule O (8865), 8838, 8865, 970, 972, Schedule 1 (1040 A), Schedule A & B (1040), Schedule C (1040), 3520, 3800, 3903, 4029, 4070 A, 4070, 4361, 4562, 4563, 4684, 4797, 4835, 4852, 4868, 4952, 4970, 4972, 5074, 5213, 5329, 5471, Schedule P (8865), 2350 SP, 8847, 8858, 8859, 8861, 8862, Schedule K-1 (8865), 8866, 8873, 8878, Schedule M (8858), 8879-SP, 8879, 8880, 8885, 8814, 8839, 8881, 8882, 8886, 8903, 1040 V OCR-ES, 1116, 4137, 4136, 4255, 6252, 6478, 6765, 8082, 6781, 5405, 1127, 8925, 8931, 8932, 1040-ES (PR), 2848, 3115, 3468, Schedule C (5713), 5713, 5754, 5884, 6198, 6251, 8332, 8379, 8396, 8582, 8586, 8606, 8594, Schedule A (8609), 8611, 8812, Schedule D (1040), Schedule D-1 (1040), Schedule E (1040), 8891, 8896, 8900, 8453, 8275 R, 8275, 8283, 8818, 8815, 8820, 8821, 8822, 8824, 8826, 8843, 8846, W-5SP, W-5, 8910, 8911, 8915, 8907, 1040 X, 8874, 9465 SP, SS-8, 982, 8914, Schedule R (1040), 1040-ES NR, 8853, 8864, 8906, 8908, 8582-CR, Schedule H (1040), Schedule J (1040), 8801, 8828, 8829, 8832, 8833, 8834, 8835, 8845, 9465, Schedule SE (1040), 8844, 8854, 8898, 8901, W-4P, W-4S, W-4SP, W-4, W-7A, W-7SP, 4868 SP, 5695, Schedule EIC (1040), Schedule F (1040), 1040-V, 1310, 2120, 2350, 2439, 2441, 2555-EZ, 2555, Schedule J (5471), Schedule M (5471), Schedule O (5471), Schedule A (5713), Schedule B (5713)	Disclosure Statement ,   Noncash Charitable Contributions ,   Release of Claim to Exemption for Child of Divorced or Separated Parents ,   Injured Spouse Allocation ,   M ortgage Interest Credit ,   P assive Activity Loss Limitations ,   Low-Income Housing Credit ,   Asset Acquisition Statement Under Section 1060 ,   Nondeductible IRAs ,   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 ,   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 ,   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 ,   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 ,   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 ,   Consent To Extend the Time To Assess Tax Under Section 367�Gain Recognition Agreement ,   Qualified Adoption Expenses ,   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 ,   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 ,   Instrucciones para el Formulario 1040-ES(PR) Contribuci�nes Federales Estimadas del Trabajo por Cuenta Propia y sobre el Empleo de Empleados Domesticos - Puerto Rico ,   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 ,   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 ,   Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals ,   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 ,   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 ,   APPLICATION FOR EXTENSION OF TIME FOR PAYMENT OF TAX ,   First-Time Homebuyer Credit ,   Report of Employer-Owned Life Insurance Contracts ,   Agricultural Chemicals Security Credit ,   Credit for Employer Differential Wage Payments ,   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 ,   Credit for the Elderly or the Disabled for Form 1040A Filers ,   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 ,   Profi or Loss Farming ,   Household Employment Taxes ,   Income Averaging for Farmers and Fishermen ,   Credit for the Elderly or the Disabled ,   Foreign Earned Income ,   Power of Attorney and Declaration of Representative ,   Application for Change in Accounting Method ,   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 ,   Self-Employment Tax ,   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 ,   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 ,   Notice to Shareholder of Undistributed Long-Term Capital Gains ,   Child and Dependent Care Expenses ,   Foreign Earned Income Exclusion

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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	140,600,000	153,120,529	-12,300,000	-43,829	-176,700	0
Annual Time Burden (Hours)	3,703,000,000	3,789,792,628	-96,700,000	15,807,372	-5,900,000	0
Annual Cost Burden (Dollars)	29,336,000,000	28,579,262,364	-227,500,000	985,237,636	-1,000,000	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The forms and schedules under this approval number are used by individuals to report their individual 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. Changes to the Internal Revenue Code required various modifications throughout the information collections approved under this ICR. Some key changes to the tax code resulted in a reduction in responses and burden. Examples include: · Expiration of Individual Tax Rebates Issued under the Economic Stimulus Act of 2008: Rebates issued to individual U.S. taxpayers for tax year 2008 are no longer in effect. · Increase in the Alternative Minimum Tax (AMT) 2008 exemption amount: The exemption amount of the alternative minimum tax increased to $46,200 ($69,950 if married filing jointly or a qualifying widow(er); $34,975 if married filing separately). Some key changes to the tax code also resulted in an increase in responses and burden. Examples include: · Rebate Credit Issued under the American Recovery and Reinvestment Act of 2009: The credit, determined similar to the 2008 economic stimulus payment, offers a maximum credit of $600 ($1,200 if married filing jointly) plus $300 for each qualifying child. · First-time homebuyer credit offered under the Housing and Economic Recovery Act of 2008: Individuals who bought a primary home after April 8, 2008, and before July 1, 2009, and did not own a primary home during the prior 3 years, are eligible to take the credit. · Expansion of IRA deductions: Individuals and their spouse, if filing jointly, each may be able to deduct up to $5,000 ($6,000 if age 50 or older at the end of the year). While some changes to the tax code increased both annual burden and number of responses, overall tax code changes, driven in large part by the expiration of the 2008 Economic Stimulus credit, led to a 12,300,000 decrease in estimated annual responses and 96,700,000 decrease in burden hours. Other changes were made throughout the information collections approved under this approval number to simplify the processing and the accuracy of the data collected. For example: · Updated standard mileage rates – The standard mileage rates changed for 2008 and many forms were updated as necessary to reflect these changes and enable proper reporting by the taxpayers. · Paid preparers may be required to sign Schedule H (Form 1040) – A paid preparer must sign the Schedule H and provide the requested information if the preparer was paid for the preparation of the schedule and was not the taxpayer’s employee. While these, and other modifications, resulted in a decrease in the estimated number of responses by 43,829, the overall changes increased the total estimated annual burden by 15,807,372 total hours. Finally, some modifications were made to the methodology to better reflect current taxpayer trends and filing needs. These modifications reflect a more accurate accounting of burden using today’s technological advantages. The result of these modifications is a decrease of 176,700 estimated responses and a decrease in burden by 5,900,000 hours. The combined result of the various changes made to the IC’s approved under this approval number is a total decrease of 12,520,529 estimated responses and a total burden decrease of 86,792,628 hours compared to the burden previously approved by OMB.

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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)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 04/28/2009

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