Justification of Non-material change request

NOTICE OF OFFICE OF MANAGEMENT AND BUDGET ACTION
Date

03/26/2013

Department of the Treasury
Internal Revenue Service
FOR CERTIFYING OFFICIAL:

Robyn East

FOR CLEARANCE OFFICER:

Robert Dahl

In accordance with the Paperwork Reduction Act, OMB has taken action on your request received
04/25/2012
ACTION REQUESTED:

Revision of a currently approved collection

TYPE OF REVIEW REQUESTED:

Regular

ICR REFERENCE NUMBER:

201202-1545-005

AGENCY ICR TRACKING NUMBER:
TITLE:

U.S. Individual Income Tax Return

LIST OF INFORMATION COLLECTIONS: See next page
OMB ACTION: Approved with change
OMB CONTROL NUMBER:

1545-0074

The agency is required to display the OMB Control Number and inform respondents of its legal significance in
accordance with 5 CFR 1320.5(b).
EXPIRATION DATE: 04/30/2014

BURDEN:

DISCONTINUE DATE:

RESPONSES

HOURS

COSTS

Previous

146,700,000

2,701,000,000

35,193,000,000

New

150,700,000

2,647,000,000

33,672,000,000

Change due to New Statute

0

-37,000,000

-380,000,000

Change due to Agency Discretion

0

0

-46,000,000

4,000,000

-17,000,000

-1,095,000,000

0

0

0

Difference

Change due to Agency Adjustment
Change due to PRA Violation
TERMS OF CLEARANCE:

Agency modified supporting statement to better account for burden reduction changes. Per its
pre-existing agreement with IRS, OMB's approval of the U.S. Individual Income Tax Return
and associated forms is extended until April 30, 2014. IRS shall submit its next request for an
extension of OMB approval before the expiration date, and continue to do so on an annual
basis. Additionally, prior to the 2013 tax year submission, IRS will submit 2012 tax year forms
through a non-substantive change request.

OMB Authorizing Official:

Dominic J. Mancini
Acting Deputy Administrator,
Office Of Information And Regulatory Affairs

List of ICs
IC Title

Form No.

Form Name

CFR Citation

List of ICs
IC Title
U.S. Individual Income Tax
Return

Form No.

Form Name

Form 8822, Form 8828, Form Change of Address, Recapture
8834, Form 8840, Form 5695, of Federal Mortgage Subsidy,
Schedule O (Form 5471),
Qualified Electric Vehicle
Form 2106-EZ, Schedule J
Credit, Closer Connection
(Form 5471), Form 2210, Form Exception Statement for
2210-F, Form 5754, Form
Aliens, Residental Energy
5884, Form 6198, Form 6251, Credits, Organization or
Form 8275, Form 8275-R,
Reorganization of Foreign
Form 8582, Form 4563, Form Corporation, and Acquisitions
926, Schedule F (Form 1040), and Dispositions of its Stock,
Schedule C-EZ (Form 1040), Unreimbursed Employee
Schedule D (Form 1040),
Business Expenses,
Schedule D-1 (Form 1040),
Accumulated Earnings and
Schedule EIC (Form 1040),
Profits (E&P) and Taxes of
Form 2350, Form 2350 SP,
Controlled Foreign
Form 2439, Form 4137, Form Corporations, Underpayment
4136, Form 4255, Form 4361, of Estimated Tax by
Form 4562, Form 4835, Form Individuals, Estates, and
4972, Form 5405, Form 5471, Trusts, Underpayment of
Schedule M (Form 5471),
Estimated Tax by Farmers and
Form 5713, Schedule A (Form Fishermen, Statement by
5713), Form 8606, Form 1040 Person(s) Receiving Gambling
A, Form 1040 EZ, Form 8898, Winnings, Work Opportunity
5884-B, W-7 (COA), Form
Cost, At-Risk Limitations,
9465, Form 9465 SP, Form W- Alternative Minimum Tax4 S, Form W-4 V, Form W-4
Individuals, Disclosure
(SP), Form W-7, Form W-7 A, Statement, Regulation
Form 8862, Form 8864, Form Disclosure Statement, Passive
8917, Form 8863, Form 8865, Activity Loss Limitation,
Form 8824, Form 1040 ES
Exclusion of Income for Bona
(NR), Form 8826, Form 8829, Fide Residents of American
Form 8880, Form 8879, Form Samoa, Return by a U.S.
8889, Form 8891, Form W-7 Transferor of Property to a
(SP), Form 8874, Form 8878 Foreign Corporation, Profit or
SP, Form 8878, Schedule K-1, Loss from Farming, Net Profit
Schedule O (Form 8865),
from Business, Capital Gains
Form 8873, Form 8907, Form and Losses, Continuation
8846, Form 8812, Form 8818, Sheet for Schedule D, Earned
Form 8820, Form 8821, Form Income Credit, Application for
8621-A, Form 1040, Schedule Extension of Time to File U.S.
E (Form 1040), Form 1040 ES, Income Tax Return, Solicitud
Form 4868 SP, Form 4952,
de Prorroga para Presentar la
Form 4970, Form 8283, Form Declaracion del Impuesto
8332, Form 8379, Form 8396, Personal sobre el Ingreso de
Form 8453, Form 8689, Form lose Estados Unidos, Notice to
970, Form 1128, Form 2555, Shareholder of Undistributed
Schedule H (Form 1040),
Long-Term Capital Gains,
Schedule J (Form 1040),
Social Security and Medicare
Schedule L (Form 1040),
Tax on Undereported Tip
Schedule M (Form 1040),
Income, Credit for Federal Tax
Schedule R (Form 1040),
Paid on Fuels, Recapture of
Schedule SE (Form 1040),
Investment Credit, Application
Form 1040 V, Form 2555 EZ, for Exemption From SelfForm 2848, 9465 (FS),
Employment Tax for Use by
Schedule B (Form 1040),
Ministers, Members of
Schedule C (Form 1040),
Religious Orders, and
Form 1040 ES/OCR, Form
Christian Science
1127, Form 1310, Form 1040 Practitioners, Depreciation and
NR, Form 673, Form 972,
Amortization, Farm Rental
Form 982, Form 1116, Form Income and Expenses, Tax on
3468, Form 3800, Form 4684, Lump-Sum Distributions, FirstForm 4868, Schedule B (Form Time Homebuyer Credit,
5713), Form 2106, Form 2120, Information Return of U.S.
Form 2441, Form 1040 X,
Persons with Respect to
Form 1040 NR-EZ, Schedule Certain Foreign Corporations,

CFR Citation

List of ICs
IC Title

Form No.

Form Name

A (1040), Form 5213,
Transactions Between
Schedule C (Form 5713),
Controllwd Foreign
Form 5074, Form 3115, Form Corporation and Shareholders
5329, Form 4029, Form 8611, or Other Related Persons,
Form 8621, Form 8693, Form International Boycott Report,
8697, Form 8814, Form 8815, Internation Boycott Factor
Form 8082, Form 8582-CR,
(Section 999(c)(1)),
Form 8586, Form 8594, Form Nondeductible IRAs, U.S.
8609-A, Form 8615, Form
Individual Income Tax Return,
8801, Form 8838, Form 8839, Income Tax Return for Single
Form 8933, Form 8906, Form and Joint Filers with No
8882, Form 8908, Form 8930, Dependents, Statement for
Form 8936, Form 3903, Form Individuals Who Begin or End
4070, Form 4070A, Form
Bona Fide Residence in a U.S.
1045, Form 8843, Form 8853, Possession, New Hire
Schedule P (Form 8865), Form Retention Credit, Certificate of
8866, Form 8923, Form 8845, Accuracy for IRS Individual
Form 8847, Form 8854, Form Taxpayer Identification
8858, Form 8879 SP, Form T Number, Installment
(Timber), Form 8896, Form
Agreemenet Request, Solicitud
8931, Form 8888, Form 8900, para un Plan de Pagos a
Form SS-4, Form 1040 ES
Plazos, Request for Federal
(PR), Form 8844, Schedule M Income Tax Withholding From
(Form 8858), Form 8859, Form Sick Pay, Voluntary
8881, Form 8911, Form W-4, Withholding Request,
Form 8832, Form 8833, Form Certificado de Exencion de la
8835, Form 8925, Form 8932, Retencion del Empleado,
Form 8885, Form 8886, Form Application for IRS Individual
8910, Form 8919, Form 8903, Taxpayger Indentification
Form SS-8, Form W--4 P,
Number, Application for
Form 3520, Form 6252, Form Taxpayer Identification
6478, Form 6765, Form 6781, Number for Pending U.S.
Form 4797, Form 4852
Adoptions, Information to
Claim Earned Income Credit
After Disallowance, Biodiesel
Fuels Credit, Tuition and Fees
Deduction, Education Credits,
Return of U.S. Persons With
Respect to Certain Foreign
Partnerships, Like-Kind
Exchanges, U.S. Estimated
Tax for Nonresident Alien
Individuals, Disabled Access
Credit, Expenses for Business
Use of Your Home, Credit for
Qualified Retirement Savings
Contributions, IRS e-file
Signature Authorization,
Health Savings Accounts
(HSAs), Beneficiaries of
Certain Canadian Registered
Retirement Plans, Solicitud de
Numero de Indenticacion
Personal del Contribuyente del
Servico de Impuestos Internos,
New Markets Credit,
Autorizacion de firma para
presentar por medio del IRS efile para el Formulario 4868
(SP) o el Formulario 2350
(SP), IRS e-file Signature
Authorization for Form 4686 or
Form 2350, Partner's Share of
Income Deductions, Credits,
etc., Transfer of Property to a

CFR Citation

List of ICs
IC Title

Form No.

Form Name
Foreign Partnership,
Extraterritorial Income
Exclusion, Nonconventional
Source Fuel Credit, Credit for
Employer Social Security and
Medicare Taxes Paid on
Certain Employee tips,
Additional Child Tax Credit,
Optional Form to Record
Redemption of Series EE and I
U.S. Savings Bonds Issued
Aftern 1989, Orphan Drug
Credit, Tax Information
Authorization, Late Deemed
Dividend or Deemed Sale
Election by a Passive Foreign
Investment Company, U.S.
Individual Tax Return,
Supplemental Income and
Loss, Estimate Tax for
Individuals, Solicitud de
Prorroga Automatica para
Presentar la Declaracion del
Impuesto sobre el Ingreso
Personal de los Estados
Unidos, Investment Interest
Expense Deduction, Tax on
Axxumulation Distribution of
Trusts, Noncash Charitable
Contributions, Release of
Claim to Exemption for Child of
Divorced or Separated
Parents, Injured Spouse Claim
and Allocation, Mortgage
Interest Credit, U.S. Individual
Income Tax Declaration for an
IRS e-file Return, Allocation of
Individual Income Tax to the
Virgin Islands, Application to
Use LIFO Inventory Method,
Application to Adpot, Change,
or Retain a Tax Year, Foreign
Earned Income, Household
Employment Taxes, Income
Averaging for Farmers and
Fishermen, Standard
Deduction for Certain Filers,
Making Work Pay and
Government Retiree Credits,
Credit for the Elderly or the
Disabled, Self-Employment
Tax, Payment Voucher,
Foreign Earned Income
Exclusion, Power of Attorney
and Declaration of
Representative, Installment
Agreement Request, Interest
and Ordinary Dividends, Profit
or Loss from Business,
Estimated Tax for Individuals
(Optical Character Recognition
with Form 1040V), Application
for Extension of Time for
Payment of Tax, Statement of
Person Claiming Refund Due

CFR Citation

List of ICs
IC Title

Form No.

Form Name
to a Deceased Taxpayer, U.S.
Nonresident Alien Income Tax
Return, Statement for Claiming
Exemption from Withholding
on Foreign Earned Income
Eligible for the Exclusions
Provided by Section 911,
Consent of Shareholder to
Include Specific Amount in
Gross Income, Reduction of
Tax Attributes Due to
Discharge of Indebtedness
(and Section 1082 Basis
Adjustment), Foreign Tax
Credit, Investment Credit,
General Business Credit,
Casualities and Thefts,
Application for Automatic
Extension of Time fo Tile
Individual U.S. Income Tax
Return, Specifically
Attributable Taxes and Income
(Section 999(c)(2)), Employee
Business Expenses, Multiple
Support Declaration, Child and
Dependent Care Expenses,
Amended U.S. Individual
Income Tax Return, U.S.
Income Tax Return for Certain
Nonresident Aliens with No
Dependents, Itemized
Deductions, Election to
Postpone Determination as to
Whether the Presumption
Applies that an Activity is
Engaged in for Profit, Tax
Effect of the Internationsl
Boycott Provisions, Allocation
of Individual Income Tax To
Guam or the Commonwealth
of the Northern Mariana
Islands (CNMI), Application for
Change in Accounting Method,
Additional Taxes on Qualified
Plans (Including IRAs) and
Other Tax-Favored Accounts,
Application for Exemption from
Social Security and Medicare
Taxes and Waiver of Benefits,
Recapture of Low-Income
Housing Credit, Return by a
Shareholder of a Passive
Foreign Investment Company
or Qualified Electing Fund,
Low-Income Housing Credit
Disposition Bond, Interest
Compnutations Under the
Look-Back Method for
Completed Long-Term
Contracts, Parents' Election to
Report Child's Interest and
Dividends, Exclusion of
Interest From Series EE and I
U.S. Savings Bonds Issued
After 1989, Notice of

CFR Citation

List of ICs
IC Title

Form No.

Form Name
Inconsistent Treatment or
Administrative Adjustment
Request (AAR), Passive
Activity Credit Limitations,
Low-Income Housing Credit,
Asset Acquisition Statement,
Annual Statement for LowIncome Housing Credit, Tax
for Certain Children Who Have
Investment Income of More
than $1,800, Credit for Prior
Year Minimum Tax-Individuals,
Estates, and Trusts, Consent
to Extend the Time to Assess
Tax Under Section 367-Gain
Recognition Statement,
Qualified Adoption Expenses,
Carbon Dioxide Sequestration
Credit, Distills Spirits Credit,
Credit for Employer-Provided
Childcare Facilities and
Services, Energy Efficient
Home Credit, Qualified
Disaster Recovery Assistance
Retirement Plan Distributions
and Repayments, Qualified
Plug-In Electric Drive Motor
Vehicle Credit, Moving
Expenses, Employee's Report
of Tips to Employer,
Employee's Daily Record of
Tips, Application for Tentative
Refund, Statement for Exempt
Individuals and Individuals
With a Medical Condition,
Archer MSAa and Long-Term
Care Insurance Contracts,
Acquisitions, Dispositions, and
Changes of Interests in a
Froeign Partnership, Interest
Corporation Under the LookBack Method for Property
Depreciated Under the Income
Forecast Method, Mining
Rescue Team Training Credit,
Indian Employment Credit,
Credit for Contributions to
Selected Community
Development Corporations,
Initial and Annual Expatriation
Information Statement,
Information Return of U.S.
Persons With Respect to
Foreign Disregarded Entities,
Autorizacion de firm para
presentar la Declaracion por
medio del IRS e-file, Forest
Activities Schedules, Low
Sulfur Diesel Fuel Production
Credit, Agricultural Chemicals
Security Credit, Direct Deposit
of Refund to More than One
Account, Qualified Railroad
Track Maintenance Credit,
Applicatin for Employer

CFR Citation

List of ICs
IC Title

Form No.

Form Name
Identification Number,
Federales Estimadas del
Trabajo por Cuenta Propia y
sobre el Impleo de Empleados
Domestocs-Puerto Rico,
Empowerment Zone and
Renewal Community
Employment Credit,
Transactions Between
controlled Foreign Disregarded
Entity and Filer or Other
Related Entities, District of
Columbia First-Time
Homebuyer Credit, Credit for
Small Employer Pensions Plan
Startup Costs, Alternative Fuel
Vehicle Refueling Property
Credit, Employee's
Withholding Allowance
Certificate, Entity Classification
Election, Treaty-Based Return
Position Disclosure Under
Section 6114 or 7701(b),
Renewable Electricity and
Refined Coal Production
Credit, Report of EmployerOwned Life Insurance
Contracts, Credit for Employer
Differential Wage Payments,
Health Coverage Tax Credit,
Reportable Transaction
Discolsure Statement,
Alternative Motor Vehicle
Credit, Uncollected Social
Security and Medicare Tax on
Wages, Domestic Production
Activities Deduction,
Determination of Worker
Status for Purposes of Federal
Employment Taxes and
Income Tax Withholding,
Withholding Certificate for
Pension or Annuity Payments,
Annual Return to Report
Transactions with Foreign
Trusts and Receipt of Certain
Foreign Gifts, Installment Sale
Income, Credit for Alcohol
Used as Fuel, Credit for
Increasing Research Activities,
Gains and Losses From
Section 1256 Contracts and
Straddles, Sale of Business
Property, Substitute for Form
W-2, Wage and Tax Statement
or Form 1099-R, Distributions
From Pension Annuities,
Retirement or Profit-Sharing
Plans, IRAs, Insurance
Contracts, etc.

CFR Citation