Change Workseet

Summary of Change Worksheet

The number of respondents was lowered from 100,000 to 50,000 after analysis of the collection and the addition of a new category of respondents, foreign taxpayers that do not otherwise have to file a tax return. New information is being collected so the average burden hours per respondent was raised from one hour to six hours, with a range of two to eight hours depending on an individual’s circumstance.