Supporting Statement
Forms 2210/2210-F)
1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
Under Internal Revenue Code section 6654 and regulations section 1.6654-1, a taxpayer is liable for a penalty if he or she does not estimate and pay the correct amount of tax for the taxable year. Forms 2210 for individuals, trusts, and estates, and 2210-F for farmers and fisherman, are used to figure the amount of tax that should have been paid and compute the penalty, if applicable.
2. USE OF DATA
These forms contain data needed by the Service to verify whether the penalty for underpayment of tax applies, and if so, whether the penalty is properly computed.
3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
We are currently offering electronic filing on Forms 2210 and 2210-F.
4. EFFORTS TO IDENTIFY DUPLICATION
We have attempted to eliminate duplication within the agency wherever possible.
5. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES
Not applicable.
6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES
Not applicable.
SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)
Not applicable.
CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS
Periodic meetings are held between IRS personnel and representatives of the American Bar Association, the National Society of Public Accountants, the American Institute of Certified Public Accountants, and other professional groups to discuss tax law and tax forms. During these meetings, there is an opportunity for those attending to make comments regarding Forms 2210/2210-F.
In response to the Federal Register Notice, (74 FR 42166), dated August 20, 2009, we received no comments during the comment period regarding Forms 2210/2210-F.
EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS
Not applicable.
10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES
Generally, tax returns and tax return information are confidential as required by 26 USC 6103.
11. JUSTIFICATION OF SENSITIVE QUESTIONS
Not applicable.
12. ESTIMATED BURDEN OF INFORMATION COLLECTION
Number of Time per Total
Responses Response Hours
Form 2210 Long 366,666 5.65 2,071,663
Form 2210 Short 200,000 1.37 274,000
Form 2210-F 33,333 1.80 60,000
599,999 2,405,663
Estimates of annualized cost to respondents for the hour burdens shown above are not available at this time.
The following regulation imposes no additional burden. Please continue to assign OMB number 1545-0140 to this regulation.
1.6654-1
13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS
As suggested by OMB, our Federal Register Notice dated August 20, 2009, requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. However, we did not receive any responses from taxpayers on this subject. As a result, estimates of these cost burdens are not available at this time.
14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT
The primary cost to the government consists of the cost of printing these forms. We estimate that the cost of printing these forms is $11,159.
15. REASONS FOR CHANGE IN BURDEN
There is a net increase in the paperwork burden previously approved by OMB of 63,000 hours, as a result of the addition of numerous tax credits.
We are making this submission to renew the OMB approval.
16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
Not applicable.
REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE
See attachment.
EXCEPTION TO THE CERTIFICATION STATEMENT ON OMB FORM 83-I
Not applicable.
Note: The following paragraph applies to all of the collections of information in this submission:
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.
| File Type | application/msword |
| File Title | Supporting Statement |
| Author | qhrfb |
| Last Modified By | J11FB |
| File Modified | 2009-12-18 |
| File Created | 2006-06-20 |