No
material or nonsubstantive change to a currently approved
collection
No
Regular
08/03/2021
Requested
Previously Approved
12/31/2021
12/31/2021
164,500,000
164,500,000
1,995,000,000
1,995,000,000
37,960,000,000
37,960,000,000
Sections 6011 & 6012 of the
Internal Revenue Code (IRC), require individuals to prepare and
file income tax returns annually. These forms and related schedules
are used by individuals to report their income subject to tax and
compute their correct 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 165 Name of Law: Losses
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
67 Name of Law: Two Percent Floor on Miscellaneous Itemized
Deductions
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 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
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 1402 Name of Law: Definitions
US Code: 26
USC 6411 Name of Law: Tenative Carryback and Refund
Adjustments
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 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 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
PL: Pub.L. 116 - 136 2201 Name of Law:
Coronavirus Aid, Relief and Economic Security (CARES) Act
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.