The IRS is developing improved methods for measuring, estimating, and modeling taxpayer burden. The data collected from this survey of individual taxpayers will be used as an input to a micro-simulation model that estimates taxpayer burden. The IRS will also publish the relevant updated burden estimates in tax form instructions to inform taxpayers. Three types of questions will be asked: questions framing the activities to be measured, burden measurement questions, and questions to better inform taxpayer needs related to their compliance burden.
The information collected via the IRS Burden Surveys will be used by IRS to support or achieve several important goals:
1. Fulfill its mission to provide top quality service to taxpayers
2. Better understand taxpayer time and out-of-pocket burden
3. Improve the accuracy and comparability of the information collection budget estimates it provides under the Paperwork Reduction Act (44 U.S.C. 3501 et seq.)
4. Provide data to be used in micro-simulation models to allow estimation of the impact of proposed legislation on taxpayer burden before the legislation is enacted
5. Support ongoing analysis of the role of compliance costs in influencing taxpayer behavior and identifying taxpayer needs.
6. Provide information to the Executives and Operating Divisions for assessing the impact of programs on taxpayer burden
7. Support tax analysis in the Treasury Department Offices
8. Assist the IRS in evaluating the effectiveness and associated impact on taxpayer costs and behavior of the following IRS initiatives:
 Return preparer e-file initiative
 Return preparer regulation initiative
 Tax package mailing cost reduction initiative
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
The survey scope is expanded to include burden associated with trust and estate income tax returns. This burden category represents a continuation of the IRSâs strategy to gather taxpayer burden data for all types of tax returns and information reporting documents. This survey will allow expansion of the IRS Taxpayer Burden Model supporting subpopulation estimates and what-if analyses for trust and estate that file an income tax return, similar to that currently provided in support of the 1545-0074 and 1545-0123 reporting. This will further allow consolidated reporting of forms by taxpayer type along the lines of 1545-0074 and 1545-0123, improving the ability of IRS, Treasury and OMB to manage the associated information collections.
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
OMB 1545-2212 Supporting Statement Part-B.docx
2015 Business Taxpayer Burden Survey