F14029forF8944[1]

PAPERWORK REDUCTION ACT SUBMISSION
Please read the Instructions before completing this form.
2. Agency : Department of Treasury, Internal Revenue Service

1. Type of IC Review:
New Form (Attach Supporting Statement)
Revision to Previously Approved IC (Attach IRS - OMB
Review Request Form)
Extension to previously approved IC (3-yr)
Reinstatement of previously approved IC
Existing IC in use that does not contain an OMB
control number
Deletion of currently approved IC

3. OMB Control No:

1 5 4 5 –

4. Type of Review:
Regular
Emergency * – Date Requested
By: 9 / 27 / 10
5. Small Entities: Will this ICR have a significant economic
impact on a substantial number of small entities?
Yes
No
7. Emergency Justification: Technical Authorization(TA):
(provide reference source)

6. Requested Expiration Date:
Three years from approval date
Other - Specify:

IRC 6011(e) for returns filed after 12/31/10, new regs.

8. Emergency Justification Statement:

IRC 6011(e) for returns filed after 12/31/10 pertains to returns required to be filed by magnetic media, etc. IRC 6011(e)(3) discusses a special rule for
specified tax preparers regarding when they must file returns on magnetic media. Forthcoming regs pertaining to IRC 6011(e)(3) will discuss when a
preparer can get a waiver from filing using magnetic media, because having to file using magnetic media would cause a hardship. Form 8944 is
being created so the preparer can apply for a hardship waiver for returns filed during a calendar year.

IC INFORMATION
9. Title:

Preparer Hardship Waiver Request

10. Agency form number(s) (if applicable):

Form 8944

11. Authorizing Statute(s) for this IC:
US Code: IRC6011
Public Law:
Statute at Large:
EO:

USC:
Public Law:
Statute:
EO:

Name of Law:
Section:
Name of Law:
Name/Subject of EO:

Name of Law:

12. Abstract:

A tax preparer uses Form 8944 to request a waiver from the requirement to file tax returns on magnetic media when the filing of tax returns on
magnetic media would cause a hardship.

13. Affected Public: (Mark primary with “P” and all others that
apply with “X”)
Individuals or households
P Business or other for-profit
Not-for-profit institutions

Farms
Federal Government
State, Local, or Tribal Gov’t

14. Annual Reporting and Recordkeeping burden hours:
a. Number of respondents . . . . . . . . .
b. Total annual responses . . . . . . . . .
1. Percentage of these responses
collected electronically . . . . . . . .
c.
d.
e.
f.

Total annual hours requested .
Current OMB inventory. . . . . .
Difference . . . . . . . . . . . . . .
Explanation of difference
1. Program change . . . . . . . .
2. Adjustment . . . . . . . . . . . .

90,000
0

....
....
....

Mandatory

P Required to obtain or retain benefits

17. CFR citations: (Provide source(s) of change)
CFR
CFR
CFR

A.
B.
C.

Upcoming regulations

P Application for benefits
Program evaluation
General Purpose statistics
Audit

....
....

The total amount of paid preparers is thought to be
around 900,000. It is estimated that 10% of paid
preparers may need to use this form.
15. Statistical Method: Does the ICR contain surveys,
censuses, or employ statistical methods?
No

Form 14029 (Rev. 4-2009)

Voluntary

18. Purpose of IC: (Mark primary with “P” and all others that
apply with “X”)

14a. Verification of estimated filers: (Provide source of
estimated filers)

Yes

16. Obligation to respond: (Mark primary with “P” and all
others that apply with “X”)

Catalog Number 51944B

Program planning or management
Research
Regulatory or compliance

19. Frequency of Recordkeeping or Reporting: (check all
that apply)
Recordkeeping
Reporting:
On occasion
Quarterly
Biennially

Third party disclosure
Weekly
Semi-annually
Other (describe)

Monthly
Annually

20. Agency Contact:
Name:

Joe Durbala

Phone:

202-622-3634

Department of the Treasury–Internal Revenue Service

Instructions for Completing PRA Submission Form

Please answer all questions and have the
Senior Official or designee sign the form. These
instructions should be used in conjunction with
5 CFR 1320, which provides information on
coverage, definitions, and other matters of
procedure and interpretation under the
Paperwork Reduction Act of 1995.
1. Type of information collection (check
one)
Important Definitions:
Information collection (IC) – A document
or form (including instructions) that solicits
information as defined under 5 CFR
1320.3(c).

5. Small entities

9. Title

Indicate whether this information collection will
have a significant impact on a substantial
number of small entities. A small entity may be

Provide the official title of the information
collection. If an official title does not exist,
provide a description which will distinguish this
collection from others.

(1) a small business which is deemed to be one
that is independently owned and operated and
that is not dominant in its field of operation; (2)
a small organization that is any not-for-profit
enterprise that is independently owned and
operated and is not dominant in its field; or (3)
a small government jurisdiction which is a
government of a city, county, town, township,
school district, or special district with a
population of less than 50,000.

Check “Revision to previously approved IC”
when the collection is currently approved by
OMB, and the agency request includes a
material change to the collection instrument,
instructions, its frequency of collection, or the
use to which the information is to be put.
Check “Extension to previously approved IC”
when the collection is currently approved by
OMB, and the agency wishes only to extend the
approval past the current expiration date
without making any material change in the
collection instrument, instructions, frequency of
collection, or the use to which the information is
to be put.
Check “Reinstatement of previously
approved IC” when the collection previously
had OMB approval, but the approval has
expired or was withdrawn before this
submission was made, whether there was
change or no change to the collection.
Check “Existing IC in use that does not
contain an OMB control number” when the
collection is currently in use but does not have
a currently valid OMB control number.

Check “Three years from approval date” if
the agency requests a three year approval for
the collection.
Check “Other” if the agency requests
approval for less than three years. Specify
month and year of the requested expiration
date.
7. Emergency justification
Provide the legal or technical citation(s) that
created the need for this new IC and the date
of effectiveness.
8. Emergency justification statement
If emergency approval is needed, provide
justification statement as outlined in 5 CFR
1320.13.
Any such statement must be a written
determination that:
1)

The collection of information:
i) Is needed prior to the expiration of
time periods established under normal
processing times; and

Check “Deletion of currently approved IC”

ii) Is essential to the mission of the
agency; and

2. Agency/Subagency originating request
The agency or subagency originating the
request is already filled in.
3. OMB control number

The agency cannot reasonably comply
with the normal clearance procedures
because:

If the information collection in this request
has previously received or now has an OMB
control or comment number, enter the number.

i) Public harm is reasonably likely to
result if normal clearance procedures
are followed;

4. Type of review requested (check one)

ii) An unanticipated event has occurred;
or

Check “Regular” when the collection is
submitted under 5 CFR 1320.10, 1320.11, or
1320.12 with a standard 60 day review
schedule.
Check “Emergency” when the agency
submitting the request under 5 CFR 1320.13
for emergency processing and provides the
required supporting material. Provide the date
by which the agency requests approval.

Provide any form number the agency has
assigned to this collection of information.
Separate each form number with a comma.
11. Authorizing statute(s) for this IC
Provide the legal authority for this IC.
12. Abstract

6. Requested expiration date
Check “New Form” when the collection has
not previously been used or sponsored by the
agency.

10. Agency form number(s) (if applicable)

2)

iii) The use of normal clearance
procedures is reasonably likely to
prevent or disrupt the collection of
information or is reasonably likely to
cause a statutory or court ordered
deadline to be missed.

Form 14029 (Rev. 4-2009) Catalog Number 51944B

Page 2

Provide a statement, limited to five lines of
text, covering the agency’s need for the
information, uses to which it will be put, and a
brief description of the respondents.
13. Affected public
Mark all categories that apply, denoting the
primary public with a “P” and all others that
apply with “X”.
14. Annual reporting and recordkeeping
burden hours
a) Enter the number of respondents and/or
recordkeepers. If a respondent is also a
recordkeeper, report the respondent only once.
b) Enter the number of responses provided
annually. For recordkeeping as compared to
reporting activity, the number of responses
equals the number of recordkeepers.
b1) Enter the estimated percentage of
responses that will be submitted/collected
electronically using magnetic media (i.e.,
diskette) electronic mail, or electronic data
interchange. Facsimile is not considered an
electronic submission.
c) Enter the total annual recordkeeping and
reporting hour burden.
d) Enter the burden hours currently approved
by OMB for this collection of information. Enter
zero (0) for any new submission or for any
collection whose OMB approval has expired.
e) Enter the difference by subtracting line d
from line c. Record a negative number (d
larger than c) within parentheses.
f) Explain the difference. The difference in line
e must be accounted for in lines f.1. and f.2.
fl) “Program change” is the result of deliberate
Federal government action. All new collections
and any subsequent revision of existing
collections (e.g., the addition or deletion of
questions) are recorded as program changes.
f2) “Adjustment” is a change that is not the
result of a deliberate Federal government
action. Changes resulting from new estimates
or action not controllable by the Federal
government are recorded as adjustments.

Department of the Treasury–Internal Revenue Service

14a. Verification of estimated filers
Provide method used to obtain estimated
number of respondents or responses for this
IC. Include name and number of individual or
office used in verification. These estimates
must be validated with every revision or
extension request.
16. Statistical methods
Check “Yes” if the information collection uses
statistical methods such as sampling or
imputation. Generally, check “No” for
applications and audits (unless a random
auditing scheme is used). Check “Yes” for
statistical collections, and program evaluations
using scientific methods. For other types of
data collection, the use of sampling, imputation,
or other statistical estimation techniques should
dictate the response for this item. Ensure that
supporting documentation is provided in
accordance with Section B of the Supporting
Statement.
16. Obligation to respond
Mark all categories that apply, denoting the
primary obligation with a “P” and all others that
apply with “X”.
Mark “Voluntary” when the response is
entirely discretionary and has no direct effect
on any benefit or privilege for the respondent.
Mark “Required to obtain or retain benefits”
when the response is elective, but is required to
obtain or retain a benefit.

Mark “Program planning or management”
when the purpose relates to progress reporting,
financial reporting and grants management,
procurement and quality control, or other
administrative information that does not fit into
any other category.
Mark “Research” when the purpose is to
further the course of research, rather than for a
specific program purpose.
Mark “Regulatory or compliance” when the
purpose is to measure compliance with laws or
regulations.
19. Frequency of recordkeeping or reporting
Check “Record keeping” if the collection of
information explicitly includes a recordkeeping
requirement.
Check “Third party disclosure” if a collection
of information includes third party disclosure
requirements as defined by 1320.3(c).
Check “Reporting” for information collections
that involve reporting and check the frequency
of reporting that is requested or required of a
respondent. If the reporting is on “an event”
basis, check “On occasion.”
20. Agency Contact
Provide the name and telephone number of the
agency person best able to answer questions
regarding the content of this submission.

Mark “Mandatory” when the respondent
must apply or face civil or criminal sanctions.
17. CFR citations
Provide the CFR citation(s) affected by the
implementation of this IC.
18. Purpose of information collection
Mark all categories that apply, denoting the
primary purpose with a “P” and all others that
apply with “X”.
Mark “Application for benefits'” when the
purpose is to participate in, receive, or qualify
for a grant, financial assistance, etc. from a
Federal agency or program.
Mark “Program evaluation” when the
purpose is a formal assessment, through
objective measures and systematic analysis, of
the manner and extent to which Federal
programs achieve their objective or produce
other significant effects.
Mark “General purpose statistics” when the
data is collected chiefly for use by the public or
for general government use without primary
reference to the policy or program operations of
the agency collecting the data.
Mark “Audit” when the purpose is to verify
the accuracy of accounts and records.

Form 14029 (Rev. 4-2009) Catalog Number 51944B

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Department of the Treasury–Internal Revenue Service

SUPPORTING STATEMENT
1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
Forthcoming regulations will explain the circumstances when someone who is a tax return preparer (for returns filed
after 12/31/10, IRC 6011(e)(3)(B) defines a "specified tax return preparer" as any tax preparer, unless such preparer
reasonably expects to file 10 or fewer individual income tax returns during a calendar year) may apply for a hardship
request. A preparer may file a hardship request if the requirement to file the returns using magnetic media would cause
the preparer a hardship. Form 8944 is used to by the preparer to request the harship waiver.

2. USE OF DATA
The data will be used by the IRS to review the request to establish whether the preparer qualifies for a hardship waiver.

3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
Since the form will most often require attachments, and since the basic premise behind using the form is that electronic
filing is causing the preparer a hardship, this form will not be filed electronically.

4. EFFORTS TO IDENTIFY DUPLICATION
We have attempted to eliminate duplication within the agency whenever 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.

Form 14029 (Rev. 4-2009) Catalog Number 51944B Page 4

Department of the Treasury–Internal Revenue Service

7. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT
WITH GUIDELINES IN 5 CFR 1320.5(d)(2)
Not applicable.

8. 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 Form 8944. We will publish a notice in the Federal Register in the near future to solicit public comments on
this form.

9. 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
Form

Number of
Responses

8944

90,000

Time per
Response
7.99

Total
Hours
719,100

Estimates of the annualized cost to respondents for the hour burdens are not available at this time.

Form 14029 (Rev. 4-2009) Catalog Number 51944B

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Department of the Treasury–Internal Revenue Service

13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS
Estimates of capital or start-up costs and costs of operation, maintenance and purchase of services to provide
information 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 Form 8944. We estimate that the cost of printing the
form is $30,000.

15. REASONS FOR CHANGE IN BURDEN
Not applicable.

16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
Not applicable.

17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE
See attachment.

18. EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB PRA SUBMISSION FORM
Not applicable

19. REASON FOR EMERGENCY SUBMISSION
Although the regs are still being drafted, prepares will need to submit this form in order to get a hardship waiver from
electronically filing individual returns in calendar year 2011. The projected first date when they can start filing Form
8944 is October 1, 2010. Hence, we need to receive an OMB control number as sooon as possible.

Form 14029 (Rev. 4-2009) Catalog Number 51944B

Page 6

Department of the Treasury–Internal Revenue Service

Supporting Statement for Paperwork Reduction Act Submissions
General Instructions

• requiring respondents to submit more than
an original and two copies of any document;

A Supporting Statement, including the text of
the notice to the public required by 5 CFR
1320.5(a)(i)(iv) and its actual or estimated date
of publication in the Federal Register, must
accompany each request for approval of a
collection of information. The Supporting
Statement must be prepared in the format
described below, and must contain the
information specified in Section A below. If an
item is not applicable, provide a brief
explanation. When item 15 of the PRA
Submission form is checked “Yes”, Section B of
the Supporting Statement must be completed.
OMB reserves the right to require the
submission of additional information with
respect to any request for approval.

Specific Instructions
A. Justification
1. Explain the circumstances that make the
collection of information necessary. Identify
any legal or administrative requirements that
necessitate the collection. Attach a copy of
the appropriate section of each statute and
regulation mandating or authorizing the
collection of information.
2. Indicate how, by whom, and for what
purpose the information is to be used.
Except for a new collection, indicate the
actual use the agency has made of the
information received from the current
collection.
3. Describe whether, and to what extent, the
collection of information involves the use of
automated, electronic, or mechanical, or
other technological collection techniques or
other forms of information technology, e.g.,
permitting electronic submission of
responses, and the basis for the decision for
adopting this means of collection. Also
describe any consideration of using
information technology to reduce burden.
4. Describe efforts to identify duplication.
Show specifically why any similar
information already available cannot be
used or modified for use for the purposes
described in item 2 above.
5. If the collection of information impacts small
businesses or other small entities (Item 5 of
the PRA Submission form), describe any
methods used to minimize burden.
6. Describe the consequence to Federal
program or policy activities if the collection
is not conducted or is conducted less
frequently, as well as any technical or legal
obstacles to reducing burden.
7. Explain any special circumstances that
would cause an information collection to be
conducted in a manner:

• requiring respondents to report information
to the agency more often than quarterly;

• requiring respondents to prepare a written
response to a collection;

• requiring respondents to retain records,
other than health, medical, government
contract, grant-in-aid, or tax records, for
more than three years;

• in connection with a statistical survey, that
is not designed to produce valid and reliable
results that can be generalized to the
universe of study;

• requiring the use of a statistical data
classification that has not been reviewed
and approved by OMB;

• that includes a pledge of confidentiality
that is not supported by authority
established in statute or regulation, that is
not supported by disclosure and data
security policies that are consistent with the
pledge, or which unnecessarily impedes
sharing of data with other agencies for
compatible confidential use; or
• requiring respondents to submit
proprietary trade secrets, or other
confidential information unless the agency
can demonstrate that it has instituted
procedures to protect the information’s
confidentiality to the extent permitted by law.
8. If applicable, provide a copy and identify the
date and page number of publication in the
Federal Register of the agency’s notice,
required by 5 CFR 1320.8(d) soliciting
comments on the information collection prior
to submission to OMB. Summarize public
comments received in response to that
notice and describe actions taken by the
agency in response to these comments.
Specifically address comments received on
cost and hour burden.
Describe efforts to consult with persons
outside the agency to obtain their views on
the availability of data, frequency of
collection, the clarity of instructions and
recordkeeping, disclosure, or reporting
format (if any), and on the data elements to
be recorded, disclosed, or reported.
Consultation with representatives of those
from whom information is to be obtained or
those who must compile records should
occur at least once every 3 years – even if
the collection of information activity is the
same as in prior periods. There may be
circumstances that may preclude
consultation in a specific situation. These
circumstances should be explained.
9. Explain any decision to provide any
payment or gift to respondents, other than
re-enumeration of contractors or grantees.
10. Describe any assurance of confidentiality
provided to respondents and the basis for
the assurance in statute, regulation, or
agency policy.
11. Provide additional justification for any
questions of a sensitive nature, such as
sexual behavior and attitudes, religious
beliefs, and other matters that are

Form 14029 (Rev. 4-2009) Catalog Number 51944B

Page 7

commonly considered private. This
justification should include the reasons why
the agency considers the questions
necessary, the specific uses to be made of
the information, the explanation to be given
to persons from whom the information is
requested, and any steps to be taken to
obtain their consent.
12. Provide estimates of the hour burden of the
collection of information. The statement
should:

• Indicate the number of respondents,
frequency of response, annual hour burden,
and an explanation of how the burden was
estimated. Unless directed to do so,
agencies should not conduct special
surveys to obtain information on which to
base hour burden estimates. Consultation
with a sample (fewer than 10) of potential
respondents is desirable. If the hour burden
on respondents is expected to vary widely
because of differences in activity, size, or
complexity, show the range of estimated
hour burden, and explain the reasons for
the variance. Generally, estimates should
not include burden hours for customary and
usual business practices.
• If this request for approval covers more
than one form, provide separate hour
burden estimates for each form and
aggregate the hour burdens in item 14 of
the PRA Submission form.
• Provide estimates of annualized cost to
respondents for the hour burdens for
collections of information, identifying and
using appropriate wage rate categories. The
cost of contracting out or paying outside
parties for information collection activities
should not be included here. Instead, this
cost should be included in item 13.
13. Provide an estimate for the total annual
cost burden to respondents or recordkeepers resulting from the collection of
information. (Do not include the cost of any
hour burden shown in items 12 and 14).

• The cost estimate should be split into two
components: (a) a total capital and start-up
cost component (annualized over its
expected useful life) and (b) a total
operation and maintenance and purchase
of services component. The estimates
should take into account costs associated
with generating, maintaining, and disclosing
or providing the information. Include
descriptions of methods used to estimate
major cost factors including system and
technology acquisition, expected useful life
of capital equipment, the discount rate(s),
and the time period over which costs will be
incurred. Capital and start-up costs include,
among other items, preparations for
collecting information such as purchasing
computers and software; monitoring,
sampling, drilling and testing equipment;
and record storage facilities.

• If cost estimates are expected to vary
widely, agencies should present ranges of
cost burdens and explain the reasons for
the variance. The cost of purchasing or

Department of the Treasury–Internal Revenue Service

contracting out information collections
services should be a part of this cost burden
estimate. In developing cost burden
estimates, agencies may consult with a
sample of respondents (fewer than 10),
utilize the 60-day pre-OMB submission
public comment process and use existing
economic or regulatory impact analysis
associated with the rulemaking containing
the information collection, as appropriate.

• Generally, estimates should not include
purchases of equipment or services, or
portions thereof, made: (1) prior to October
1, 1995, (2) to achieve regulatory
compliance with requirements not
associated with the information collection,
(3) for reasons other than to provide
information or keep records for the
government, or (4) as part of customary and
usual business or private practices.
14. Provide estimates of annualized costs to
the Federal government. Also, provide a
description of the methods used to estimate
cost, which should include quantification of
hours, operational expenses (such as
equipment, overhead, printing, and support
staff), and any other expense that would not
have been incurred without this collection of
information. Agencies may also aggregate
cost estimates from Items 12, 13, and 14 in
a single table.
15. Explain the reasons for any program
changes or adjustments reported in Items
13 or 14 of the PRA Submission Form.
16. For collections of information whose results
will be published, outline plans for tabulation
and publication. Address any complex
analytical techniques that will be used.
Provide the time schedule for the entire
project, including beginning and ending
dates of the collection of information,
completion of report, publication dates, and
other actions.
17. If seeking approval to not display the
expiration date for OMB approval of the
information collection, explain the reasons
that display would be inappropriate.

universe as a whole and for each of the
strata in the proposed sample. Indicate
expected response rates for the collections
as a whole. If the collection had been
conducted previously, include the actual
response rate achieved during the last
collection.
2. Describe the procedures for the collection of
information including:

• Statistical methodology for stratification
and sample selection,

• Estimation procedure,
• Degree of accuracy needed for the purpose
described in the justification,

• Unusual problems requiring specialized
sampling procedures, and
• Any use of periodic (less frequent than
annual) data collection cycles to reduce
burden.
3. Describe methods to maximize response
rates and to deal with issues of nonresponse. The accuracy and reliability of
information collected must be shown to be
adequate for intended uses. For collections
based on sampling, a special justification
must be provided for any collection that will
not yield “reliable” data that can be
generalized to the universe studied.
4. Describe any tests of procedures or methods
to be undertaken. Testing is encouraged as
an effective means of refining collections of
information to minimize burden and improve
utility. Tests must be approved if they call for
answers to identical questions from 10 or
more respondents. A proposed test or set of
tests may be submitted for approval
separately or in combination with the main
collection of information.
5. Provide the name and telephone number of
individuals consulted on statistical aspects
of the design and the name of the agency
unit, contractor(s), grantee(s), or other
person(s) who will actually collect and/or
analyze the information for the agency.

18. Explain each exception to the certification
statement identified in Item 19, Certification
for Paperwork Reduction Act Submissions,''
of the PRA Submission Form.
B. Collection of Information Employing
Statistical Methods
The agency should be prepared to justify its
decision not to use statistical methods in any
case where such methods might reduce burden
or improve accuracy of results. When Item 17
on the PRA Submission Form is checked,
“Yes,” the following documentation should be
included in the Supporting Statement to the
extent that it applies to the methods proposed:
1. Describe (including a numerical estimate)
the potential respondent universe and any
sampling or other respondent selection
methods to be used. Data on the number of
entities (e.g., establishments, State and
local government units, households, or
persons) in the universe covered by the
collection and in the corresponding sample
are to be provided in tabular form for the

Form 14029 (Rev. 4-2009) Catalog Number 51944B

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Department of the Treasury–Internal Revenue Service