U.S. Individual Income Tax Return

ICR 202004-1545-021

OMB: 1545-0074

Federal Form Document

Forms and Documents
IC Document Collections
IC ID
Document
Title
Status
16870 Modified
ICR Details
1545-0074 202004-1545-021
Active 202004-1545-008
TREAS/IRS
U.S. Individual Income Tax Return
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 04/22/2020
Retrieve Notice of Action (NOA) 04/21/2020
Terms of Clearance: Per its pre-existing agreement with IRS, OMB's approval of the U.S. Individual Income Tax Return and associated forms is extended until December 2020. IRS shall submit its next request for an extension of OMB approval before this expiration date, and continue to do so on an annual basis.
  Inventory as of this Action Requested Previously Approved
01/31/2021 01/31/2021 01/31/2021
182,050,000 0 173,300,000
1,721,229,167 0 1,720,500,000
33,267,000,000 0 33,267,000,000

These forms and schedules are used by individuals to report their income tax liability. IRS uses the data collected on these forms and their schedules to compute tax liability and determine that the items claimed are properly allowable. This information is also used for general statistical purposes.

US Code: 26 USC 1211 Name of Law: Limitation on Capital Losses
   US Code: 26 USC 1212 Name of Law: Capital Loss Carrybacks and Carryovers
   US Code: 26 USC 1221 Name of Law: Capital Asset Defined
   US Code: 26 USC 1222 Name of Law: Other Terms Relating to Capital Gains and Losses
   US Code: 26 USC 1223 Name of Law: Holding Period of Property
   US Code: 26 USC 1231 Name of Law: Property Used in the Trade or Business and Involuntary Conversions
   US Code: 26 USC 6011 Name of Law: General Requirement of Return, Statement, or List
   US Code: 26 USC 6012 Name of Law: Persons Required to Make Returns of Income
   US Code: 26 USC 6404 Name of Law: Abatements
   US Code: 26 USC 61 Name of Law: Gross Income Defined
   US Code: 26 USC 6511 Name of Law: Limitations on Credit or Refund
   US Code: 26 USC 222 Name of Law: Qualified Tuition and Related Expenses
   US Code: 26 USC 6402 Name of Law: Authority to Make Credits or Refunds
   US Code: 26 USC 6096 Name of Law: Designation by Individuals
   US Code: 26 USC 6038B Name of Law: Notice of Certain Transfers or Foreign Presons
   US Code: 26 USC 68 Name of Law: Overall Limitation on Itemized Deducation
   PL: Pub.L. 91 - 508 609 Name of Law: The Fair Credit Reporting Act
   US Code: 26 USC 217 Name of Law: Moving Expenses
   US Code: 26 USC 367(e)(2) Name of Law: Liquidation under Section 332
   US Code: 26 USC 164 Name of Law: Taxes
   US Code: 26 USC 165 Name of Law: Losses
   US Code: 26 USC 170 Name of Law: Charitable, etc. Contributions and Gifts
   US Code: 26 USC 211 Name of Law: Allowance of Deductions
   US Code: 26 USC 212 Name of Law: Expenses for Production of Income
   US Code: 26 USC 213 Name of Law: Medical, Dental, etc. Expenses
   US Code: 26 USC 1233 Name of Law: Gains and Losses from Short Sales
   US Code: 26 USC 32 Name of Law: Earned Income
   US Code: 26 USC 3510 Name of Law: Coordination of Collection of Domestic Service Employment Taxes within Collection of Income Taxes
   US Code: 26 USC 1301 Name of Law: Averaging Farm Income
   US Code: 26 USC 1402 Name of Law: Definitions
   US Code: 26 USC 6411 Name of Law: Tenative Carryback and Refund Adjustments
   US Code: 26 USC 6654 Name of Law: Failure by Individual to Pay Estimated Income Tax
   US Code: 26 USC 179 Name of Law: Election to Expense Certain Depreciable Business Assets
   US Code: 26 USC 280F(b)(2) Name of Law: Recapture
   US Code: 26 USC 72 Name of Law: Annuities; Certain Proceeds of Endowment and Life Insurance Contracts
   US Code: 26 USC 6058 Name of Law: Information Required in Connection With Certain Plans of Deferred Compensation
   US Code: 26 USC 219 Name of Law: Retirement Savings
   US Code: 26 USC 408 Name of Law: Individual Retirement Accounts
   US Code: 26 USC 964(a) Name of Law: Earnings and Profits
   US Code: 26 USC 986(b) Name of Law: Earnings and Profits Distributions
   US Code: 26 USC 1256 Name of Law: Section 1256 Contracts Marked to Market
   US Code: 26 USC 1092 Name of Law: Straddles
   US Code: 26 USC 1298(b)(1) Name of Law: Time for Determination
   US Code: 26 USC 1291 Name of Law: Section 1291 Interest on Tax Deferral
   US Code: 26 USC 367(a) Name of Law: Transfers of Property from the United States
   PL: Pub.L. 115 - 97 11041 Name of Law: Tax Reform Act of 2017
   US Code: 26 USC 6031 Name of Law: Return of Partnership Income
   US Code: 26 USC 6038 Name of Law: Information Reporting with Respect to Certain Foreign Corporations and Partnerships
   US Code: 26 USC 6038B Name of Law: Notice of Certain Transfers to Foreign Persons
   US Code: 26 USC 6046A Name of Law: Returns as to Interest In Foreign Partnerships
   US Code: 26 USC 45E Name of Law: Small Employer Pension Plan Startup Costs
   US Code: 26 USC 45L Name of Law: New Energy Efficient Home Credit
   US Code: 26 USC 6039G Name of Law: Information on Individuals Losing United States Citizenship
   US Code: 26 USC 108(a) Name of Law: Exclusion from Gross Income
   US Code: 26 USC 67 Name of Law: Two Percent Floor on Miscellaneous Itemized Deductions
   US Code: 26 USC 163 Name of Law: Interest
   PL: Pub.L. 109 - 432 101 Name of Law: Tax Relief and Health Care Act of 2006
   PL: Pub.L. 115 - 97 11001 Name of Law: Tax Cut and Jobs Act
   US Code: 26 USC 631(a) Name of Law: Election to Consider Cutting as a Sale or Exchange
   PL: Pub.L. 116 - 136 2301 Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) Act
   US Code: 26 USC 1201 Name of Law: Alternative Tax for Corporations
   US Code: 26 USC 1202 Name of Law: Partial Exclusion for Gain from Certain Small Business Stock
   US Code: 26 USC 631(b) Name of Law: Disposal of Timber
  
PL: Pub.L. 116 - 136 2301 Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) Act

Not associated with rulemaking

  84 FR 51712 09/30/2019
84 FR 69458 12/18/2019
No

1
IC Title Form No. Form Name
U.S. Individual Income Tax Return Form 2120, Form 2441, Form 1040 X, Form 1040 NR-EZ, Schedule A (1040), Form 5213, Schedule C (Form 5713), Form 5074, Form 3115, Form 5329, Form 4029, Form 8611, Form 8621, Form 8697, Form 8814, Form 8815, Form 8082, Form 8582-CR, Form 8693, Form 3520, Form 6252, Form 6478, Form 6765, Form 6781, Form 2210, Form 2210-F, Form 5754, Form 5884, Form 6198, Form 6251, Form 8919, Form 8903, Form SS-8, Form W--4 P, Form 8962, 3911, 8857, 8302, 14039, 14095, Form 8880, Form 8879, Form 8889, Form 8874, Form 8912, Form 8878, Schedule K-1, Schedule O (Form 8865), Form 8873, Form 8907, Form 8846, Form 8829, Form 8818, Form 8820, Form 8821, Form 8621-A, Form 1040, Schedule E (Form 1040), Form 1040 ES, Form 4952, Form 4970, Form 8283, Form 8332, Form 8379, Form 8396, Form 8453, Form 8689, Form 970, Form 2555, Schedule H (Form 1040) and Sch H(PR), Form 8865, Form 8824, Form 1040 ES (NR), Form 8826, Form 8586, Form 8594, Form 8609-A, Form 8615, Form 8801, Form 8838, Form 8839, Form 8933, Form 8906, Form 8882, Form 8908, Form 8936, Form 3903, Form 4070, Form 4070A, Instructions for Form 4070 and 4070-A, Form 1045, Form 8843, Form 8853, Schedule P (Form 8865), Form 8866, Form 8845, Form 8847, Form 8854, Form 8858, Form T (Timber), Form 8896, Form 8931, Form 8888, Form 8900, Form SS-4, Form 1040 ES (PR), Form 8844, Schedule M (Form 8858), Form 8859, Form 8881, Form 8911, Form 8958, Form W-4, Form 8832, Form 8833, Form 8835, Form 8925, Form 8932, Form 8885, Form 8886, Form 8910, Form 8275, Form 8275-R, Form 8582, Form 4563, Form 926, Schedule F (Form 1040), Schedule C-EZ (Form 1040), Schedule D (Form 1040), Schedule EIC (Form 1040), Form 2350, Form 2439, Form 4137, Form 4136, Form 4255, Form 4797, Form 4852, Form 8822, Form 8828, Form 8834, Form 8840, Form 5695, Schedule O (Form 5471), Schedule J (Form 5471), 8938 , Form 8867, Form 1040-C, Form 4361, Form 4562, Form 1040 Schedule 2, Form 1040 Schedule 3, Form 1040 Schedule 1, Form 4835, Form 4972, Form 5405, Form 5471, Schedule M (Form 5471), Form 5713, Schedule A (Form 5713), Form 8606, Form 8898, W-7 (COA), Form 9465, Form W-4 S, Form W-4 V, Form W-7, Form W-7 A, Form 1128, Form 8862, Form 8864, Form 8917, Form 8863, Schedule J (Form 1040), Schedule R (Form 1040), Schedule SE (Form 1040), Form 1040 V, Form 2848, Schedule B (Form 1040), Schedule C (Form 1040), Form 1040 ES/OCR, Form 1127, Form 1310, Form 1040 NR, Form 673, Form 972, Form 982, Form 1116, Form 3468, Form 3800, Form 4684, Form 4868, Schedule B (Form 5713), Form 2106 U.S. Individual Tax Return ,   Amended U.S. Individual Income Tax Return ,   U.S. Nonresident Alien Income Tax Return ,   U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents ,   Itemized Deductions ,   Interest and Ordinary Dividends ,   Profit or Loss from Business ,   Net Profit from Business ,   Capital Gains and Losses ,   Supplemental Income and Loss ,   Earned Income Credit ,   Profit or Loss from Farming ,   Household Employment Taxes ,   Income Averaging for Farmers and Fishermen ,   Credit for the Elderly or the Disabled ,   Self-Employment Tax ,   Payment Voucher ,   Estimated Tax for Individuals (Optical Character Recognition with Form 1040V) ,   Estimate Tax for Individuals ,   Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911 ,   Return by a U.S. Transferor of Property to a Foreign Corporation ,   Application to Use LIFO Inventory Method ,   Consent of Shareholder to Include Specific Amount in Gross Income ,   Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) ,   Application for Tentative Refund ,   Foreign Tax Credit ,   Application for Extension of Time for Payment of Tax ,   Application to Adpot, Change, or Retain a Tax Year ,   Statement of Person Claiming Refund Due to a Deceased Taxpayer ,   Employee Business Expenses ,   Multiple Support Declaration ,   Underpayment of Estimated Tax by Individuals, Estates, and Trusts ,   Underpayment of Estimated Tax by Farmers and Fishermen ,   Application for Extension of Time to File U.S. Income Tax Return ,   Notice to Shareholder of Undistributed Long-Term Capital Gains ,   Child and Dependent Care Expenses ,   Foreign Earned Income ,   Power of Attorney and Declaration of Representative ,   Application for Change in Accounting Method ,   Investment Credit ,   Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts ,   General Business Credit ,   Moving Expenses ,   Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits ,   Employee's Report of Tips to Employer ,   Employee's Daily Record of Tips ,   Publication 1244 Employee's Daily Record of Tips and Report of Tips to Employer ,   Credit for Federal Tax Paid on Fuels ,   Social Security and Medicare Tax on Undereported Tip Income ,   Recapture of Investment Credit ,   Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners ,   Depreciation and Amortization ,   Exclusion of Income for Bona Fide Residents of American Samoa ,   Casualities and Thefts ,   Sale of Business Property ,   Farm Rental Income and Expenses ,   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. ,   Application for Automatic Extension of Time fo Tile Individual U.S. Income Tax Return ,   Investment Interest Expense Deduction ,   Tax on Axxumulation Distribution of Trusts ,   Tax on Lump-Sum Distributions ,   Allocation of Individual Income Tax To Guam or the Commonwealth of the Northern Mariana Islands (CNMI) ,   Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit ,   Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts ,   First-Time Homebuyer Credit ,   Information Return of U.S. Persons with Respect to Certain Foreign Corporations ,   Accumulated Earnings and Profits (E&P) and Taxes of Controlled Foreign Corporations ,   Transactions Between Controllwd Foreign Corporation and Shareholders or Other Related Persons ,   Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock ,   Residental Energy Credits ,   International Boycott Report ,   Internation Boycott Factor (Section 999(c)(1)) ,   Specifically Attributable Taxes and Income (Section 999(c)(2)) ,   Tax Effect of the Internationsl Boycott Provisions ,   Statement by Person(s) Receiving Gambling Winnings ,   Work Opportunity Cost ,   At-Risk Limitations ,   Alternative Minimum Tax-Individuals ,   Installment Sale Income ,   Credit for Alcohol Used as Fuel ,   Credit for Increasing Research Activities ,   Gains and Losses From Section 1256 Contracts and Straddles ,   Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) ,   Disclosure Statement ,   Regulation Disclosure Statement ,   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 ,   Passive Activity Loss Limitation ,   Passive Activity Credit Limitations ,   Low-Income Housing Credit ,   Asset Acquisition Statement ,   Nondeductible IRAs ,   Annual Statement for Low-Income Housing Credit ,   Recapture of Low-Income Housing Credit ,   Tax for Certain Children Who Have Investment Income of More than $1,800 ,   Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund ,   Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company ,   Allocation of Individual Income Tax to the Virgin Islands ,   Low-Income Housing Credit Disposition Bond ,   Interest Compnutations Under the Look-Back Method for Completed Long-Term Contracts ,   Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts ,   Parents' Election to Report Child's Interest and Dividends ,   Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989 ,   Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued Aftern 1989 ,   Orphan Drug Credit ,   Tax Information Authorization ,   Change of Address ,   Like-Kind Exchanges ,   Disabled Access Credit ,   Recapture of Federal Mortgage Subsidy ,   Expenses for Business Use of Your Home ,   Entity Classification Election ,   Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) ,   Qualified Electric Vehicle Credit ,   Renewable Electricity and Refined Coal Production Credit ,   Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Statement ,   Qualified Adoption Expenses ,   Closer Connection Exception Statement for Aliens ,   Statement for Exempt Individuals and Individuals With a Medical Condition ,   Empowerment Zone and Renewal Community Employment Credit ,   Indian Employment Credit ,   Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee tips ,   Credit for Contributions to Selected Community Development Corporations ,   Archer MSAa and Long-Term Care Insurance Contracts ,   Initial and Annual Expatriation Information Statement ,   Information Return of U.S. Persons With Respect to Foreign Disregarded Entities ,   Transactions Between controlled Foreign Disregarded Entity and Filer or Other Related Entities ,   District of Columbia First-Time Homebuyer Credit ,   Information to Claim Earned Income Credit After Disallowance ,   Education Credits ,   Biodiesel Fuels Credit ,   Return of U.S. Persons With Respect to Certain Foreign Partnerships ,   Partner's Share of Income Deductions, Credits, etc. ,   Transfer of Property to a Foreign Partnership ,   Acquisitions, Dispositions, and Changes of Interests in a Froeign Partnership ,   Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method ,   Extraterritorial Income Exclusion ,   New Markets Credit ,   IRS e-file Signature Authorization for Form 4686 or Form 2350 ,   IRS e-file Signature Authorization ,   Credit for Qualified Retirement Savings Contributions ,   Credit for Small Employer Pensions Plan Startup Costs ,   Credit for Employer-Provided Childcare Facilities and Services ,   Health Coverage Tax Credit ,   Reportable Transaction Discolsure Statement ,   Direct Deposit of Refund to More than One Account ,   Health Savings Accounts (HSAs) ,   Low Sulfur Diesel Fuel Production Credit ,   Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession ,   Qualified Railroad Track Maintenance Credit ,   Domestic Production Activities Deduction ,   Distills Spirits Credit ,   Nonconventional Source Fuel Credit ,   Energy Efficient Home Credit ,   Alternative Motor Vehicle Credit ,   Alternative Fuel Vehicle Refueling Property Credit ,   Credit to Holders of Tax Credit Bonds ,   Tuition and Fees Deduction ,   Uncollected Social Security and Medicare Tax on Wages ,   Report of Employer-Owned Life Insurance Contracts ,   Agricultural Chemicals Security Credit ,   Credit for Employer Differential Wage Payments ,   Carbon Dioxide Sequestration Credit ,   Qualified Plug-In Electric Drive Motor Vehicle Credit ,   Installment Agreemenet Request ,   Applicatin for Employer Identification Number ,   Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding ,   Forest Activities Schedules ,   Employee's Withholding Allowance Certificate ,   Withholding Certificate for Pension or Annuity Payments ,   Request for Federal Income Tax Withholding From Sick Pay ,   Voluntary Withholding Request ,   Application for IRS Individual Taxpayger Indentification Number ,   Application for Taxpayer Identification Number for Pending U.S. Adoptions ,   U.S. Estimated Tax for Nonresident Alien Individuals ,   Federales Estimadas del Trabajo por Cuenta Propia y sobre el Impleo de Empleados Domestocs-Puerto Rico ,   Certificate of Accuracy for IRS Individual Taxpayer Identification Number ,   Form 1040 Schedule 1 Additional Income and Adjustments to Income ,   Form 1040 Schedule 2 Tax ,   Form 1040 Schedule 3 Nonrefundable Credits ,   U.S. Departing Alien Income Tax Return ,   Paid Preparer's Due Diligence Checklist ,   Allocation of Tax Amounts Between Certain Individuals in Community Property States ,   Premium Tax Credit (PTC) ,   Taxpayer Statement Regarding Refund ,   Request For Innocent Spouse Relief ,   Electronic Deposit of Tax Refund of $1 Million or More ,   Identity Theft Affidavit ,   The Health Coverage Tax Credit (HCTC) Reimbursement Request Form ,   Statement of Specified Foreign Financial Assets

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 182,050,000 173,300,000 8,750,000 0 0 0
Annual Time Burden (Hours) 1,721,229,167 1,720,500,000 729,167 0 0 0
Annual Cost Burden (Dollars) 33,267,000,000 33,267,000,000 0 0 0 0
No
No
P.L. 116-136 (H.R. 748, Coronavirus Aid, Relief and Economic Security (CARES) Act) - signed by the President on March 27, 2020, established a 2020 recovery rebate for individuals (the Economic Impact Payment (EIP). As a result, IRS will issue EIPs to help Americans during this crisis. Taxpayers who filed a tax return for 2019 and 2018, and everyone who has Social Security and Railroad Retirement Act payments reported on 1099s, will receive an EIP without doing anything else. The IRS has created a web-based portal (the “Get Your Payment” tool) that enables individuals who would otherwise receive a check in the mail to register to receive their EIP through direct deposit. This tool will provide a way for taxpayers to provide bank account information to ensure the fastest delivery of the EIP. Since these are unprecedented times and potentially a one-time occurrence, the number of people who will provide their bank account information is unknown. The IRS estimates that approximately 8,750,000 persons will use this tool under the CARES ACT and that it will take approximately 5 minutes to complete. The agency is, therefore, requesting a Non-Material Change request to add an additional 8,750,000 responses and 729,167 hours to OMB #1545-0074 as a one time (temporary increase) in burden due to enactment of the CARES Act.

$9,499,563
No
    Yes
    Yes
No
No
Yes
Uncollected
Jeffery Mitchell 202 622-4970

  No

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.
04/21/2020


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