SUPPORTING STATEMENT
(Form 1040-SS, 1040-PR, & Anejo H-PR)
1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
Forms 1040-SS and 1040-PR reflect IRC 6017, 7651, 1401, 1402, and Reg. 1.6017-1. Form 1040-SS is used by self-employed individuals in the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands to report and pay self-employment tax and provide proper credit to the taxpayer’s social security account. Form 1040-PR is a Spanish version of the Form 1040-SS. It is for use in Puerto Rico. Anejo H-PR is used to compute household employment taxes. Form 1040-SS and Form 1040-PR are also used by bona-fide residents of Puerto Rico to claim the additional child tax credit.
2. USE OF DATA
The data is used to determine whether the proper amount of self-employment tax is reported.
USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
We have no plans at this time to offer electronic filing because of the low volume compared to the cost of electronic enabling.
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.
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 various professional groups to discuss tax law and tax forms. During these meetings, there is an opportunity for those attending to make comments regarding the collection requirements under this notice.
In response to the Federal register notice (76 FR 34296), dated June 13, 2011, we received no comments during the comment period regarding Forms 1040-PR, 1040-SS and Anejo H-PR
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
Number of Time per Total
Responses Response Hours
Form 1040-SS 92,000 11.27 1,036,840
Form 1040-PR 152,460 11.54 1,759,389
Form 1040(ANEXO H-PR) 2,400 2.24 5,376
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246,860 2,801,605
The following regulations impose no additional burden. Please continue to assign OMB number 1545-0090 to these regulations:
1.6017-1
Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time.
13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS
As suggested by OMB, our Federal Register notice dated June 13, 2011, 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 response from taxpayers on this subject. As a result, estimates of the cost burdens are not available at this time.
14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT
After consultation with various functions within the Service, we have determined that the cost of developing, printing, processing, distributing, and overhead for Form 1040-SS, 1040-PR is $261,673.
15. REASONS FOR CHANGE IN BURDEN
Changes were made to form 1040-SS and 1-40-PR pursuant to Public Law 111-5, Div. B, sec 2202, Public Law 111-240, sec. 2042; Internal Revenue Code 162(I)(4).
Changes were made to 1040-PR (Schedule H) per Public Law 111-226, section 219, HR 4853.
Form 1040-SS
Program Change Due to Agency Discretion:
The burden for "additional Child Tax Credit Worksheet" is no longer being calculated separately. The number of lines and words for "Additional Child Tax Credit Worksheet" is already accounted for in the existing burden computation of the main forms. Total responses and the total annual burden remained the same.
Form 1040-PR
Program Change Due to Agency Estimate:
Change Due to Adjustment in Agency Estimate resulted in an increase in the total number of responses by 2,460 and an increase in the total annual time burden hours by 29,889.
Form 1040-PR (ANEXO H)
Program Change Due to Agency Estimate:
Changes to form 1040-PR (ANEXO H) resulted in a decrease in the total annual burden by 1,584.
Additional Child Tax Credit Worksheet
Program Change Due to Agency Estimate:
Eliminating a separate burden for "Additional Child Tax Credit Worksheet" decreased responses by 86,000 and decreased the total annual burden by 48,160.
16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
Not applicable.
17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS
INAPPROPRIATE
Not applicable.
18. EXCEPTIONS 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 |
| Author | Carol |
| Last Modified By | DHSNB |
| File Modified | 2011-11-07 |
| File Created | 2011-05-09 |