Summary of Changes

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

08/02/2011

Name: James

C. Morgan

Office Symbols: SE:W:CAR:MP:T:I:S
Phone Number:

(202) 622-3161

Summary of Changes
This OMB request is for 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for
Bona Fide Residents of Puerto Rico).
1) Changes for Form 1040-SS, OMB No. 1545-0090, Catalog No. 17184B.
For 2011, we removed the references to the self-employed health insurance deduction (SEHID) from part V, line 1b,
because the SEHID applied only for 2010. PL 111-240, sec. 2042; IRC 162(l)(4).
2) Changes for Form 1040-SS, OMB No. 1545-0090, Catalog No. 17184B.
For 2010, we deleted the credit for certain government retirees from Part I, line 10 because the credit only applied for
2009. PL 111-5, Div. B, sec. 2202.
3) Changes for Form 1040-SS, OMB No. 1545-0090, Catalog No. 17184B.
In Part VI, lines 1 and 2, we increased the filled-in amount to $4,360 (2009) and to $4,480 (2010). 2009 and 2010
Social Security Changes.
All years and dates have been updated as appropriate.
There is NO expected increase or decrease in the usage of this product as a result of this change.

Impact on Approved Collection
Public
Law No.

Regulation
No.

Other
Code
References

SAMPLE:
PL 109-567

PL 111-240
PL 111-5

REG-345675-08

RP 2009-134

+/- 5

Change In IRS Form
& Instructions
No. of Filers
Words
+/- 20,000

+/- 500

Attachments
+/- 1

IRC 162(l)(4)

*Please insert how this new (PL, REG, or other), document will affect the currently approved collection.