U.S. Individual Income Tax Return

ICR 202108-1545-001

OMB: 1545-0074

Federal Form Document

Forms and Documents
Document
Name
Status
Justification for No Material/Nonsubstantive Change
2021-08-03
Supplementary Document
2021-01-07
Supplementary Document
2021-01-07
Supplementary Document
2020-12-14
Supporting Statement A
2021-08-03
IC Document Collections
ICR Details
1545-0074 202108-1545-001
Received in OIRA 202012-1545-009
TREAS/IRS
U.S. Individual Income Tax Return
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

Not associated with rulemaking

  85 FR 68956 10/30/2020
86 FR 2041 01/11/2021
No

1
IC Title Form No. Form Name
U.S. Individual Income Tax Return Forms Sch 2-SP (1040), Sch 3 (1040), 8853, 8854, 8858, Sch M (8858), 8859, 8862, 8862(SP), 8863, Sch 3-SP (1040), 1040 (SP), 1040-C, 1040-X, 1040-NR, Sch A (1040-NR), 8865, Sch NEC (1040-NR), Sch OI (1040-NR), 1040-PR, 1040-SR , 1040-SR (SP), 1040-SS, 8864, 8878(SP), 8879(SP), 8962, 6765, 6781, 8082, 8275, 8275-R, 8283, 8332, 8379, 8396, 8453, 8582, 8582-CR, 8594, 8606, 8609-A, 8611, 8615, 8621, 8621-A, 8689, 8697, 8801, Sch C (1040), Sch D (1040), Sch A (1040), Sch B (1040), Sch E (1040), Sch 8812 (1040), Sch 8812(SP) (1040), 8814, 8818, 8820, 8824, 8826, 8828, 8829, 8834, 8838, 8839, 8835, 8840, 8843, 8844, 8845, 8846, 1040, 6478, 8453(SP), 8586, 8815, 673, 972, 965-A, 926, 965-C, 970, 982, 1045, 1098-F, 1116, 1127, 1128, 1310, 2106, 2120, 2210, 2350(SP), 2441, 2555, 3115, 3468, 3520, Sch EIC (1040), Sch EIC-SP (1040), Sch F (1040), Sch H (1040), Sch J (1040), Sch LEP (1040), 8882, 8885, 8886, 8888, 8889, 8896, 8898, 8900, 8903, 8906, 8908, 8910, 8911, 8912, 8915-A, 8915-B, 8915-E, 8917, Sch LEP-SP (1040), Sch R (1040), 8915-C, 8915-D, Sch SE (1040), 1040-V, 1040-V OCR-ES, 1040-ES , 1040-ES (NR), 1040-ES (OCR), 1040-ES (PR), 8847, 8891, 8925, 8932, 8933, 8936, 8949, 8958, 8959, 8965, 9465, 9465, W-4, W-4 (SP), W-4P, W-4S, W-4V, W-7, W-7 (SP), W-7A, W-7 (COA), 2848, 2848 (SP), Sch E (5471), Sch H (5471), Sch I-1 (5471), Sch P (5471), 7202, 8302, Sch G (8865), Sch H (8865), Sch K-1 (8865), Sch O (8865), Sch P (8865), 8866, 8867, 8873, 8874, 8878, 8879, 8880, 8822, 8821, 8919, T (Timber), 2210-F, 2350, 3800, 3903, 4070, 4070A, 4136, 4137, 4255, 4361, 4562, 4563, 4684, 8833, 4797, 4835, 4852, 4868, 4868(SP), 4952, 4970, 4972, 5074, 5213, 5329, 5405, Sch M (5471), Sch O (5471), 5713, Sch A (5713), 5695, 5471, Sch J (5471), Sch B (5713), Sch C (5713), 5884, 5884 A, 6198, 6251, 6252, Sch 1 (1040), Sch 1-SP (1040), Sch 2 (1040), 8881 U.S. Individual Tax Return ,   Additional Income and Adjustments to Income ,   Ingreso Adicional y Ajustes al Ingreso ,   Additional Taxes ,   Impuestos Adicionales ,   Nonrefundable Credits ,   Créditos y Pagos Adicionales ,   Declaración de Impuestos de los Estados Unidos Sobre los Ingresos Personales ,   U.S. Departing Alien Income Tax Return ,   Amended U.S. Individual Income Tax Return ,   U.S. Nonresident Alien Income Tax Return ,   Itemized Deductions ,   Tax on Income Not Effectively Connected With a U.S. Trade or Business ,   Other Information ,   Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) ,   U.S. Tax Return for Seniors ,   Declaración de Impuestos de los Estados Unidos para Personas de 65 Años de Edad o Más ,   U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) ,   Itemized Deductions ,   Interest and Ordinary Dividends ,   Profit or Loss from Business ,   Capital Gains and Losses ,   Supplemental Income and Loss ,   Earned Income Credit ,   Crédito por Ingreso del Trabajo (EIC) ,   Profit or Loss from Farming ,   Household Employment Taxes ,   Income Averaging for Farmers and Fishermen ,   Request for Change in Language Preference ,   Solicitud para Cambiar la Preferencia de Idioma ,   Credit for the Elderly or the Disabled ,   Self-Employment Tax ,   Payment Voucher ,   Payment Voucher ,   Estimated Tax for Individuals ,   U.S. Estimated Tax for Nonresident Alien Individuals ,   Estimated Tax ,   Contribuciones Federales Estimadas del Trabajo por Cuenta Propia y sobre el Empleo de Empleados Domésticos —Puerto Rico ,   Statement for Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911 ,   Return by a U.S. Transferor of Property to a Foreign Corporation ,   Individual Report of Net 965 Tax Liability ,   Transfer Agreement Under 965(h)(3) ,   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 ,   Fines, Penalties and Other Amounts ,   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 ,   Solicitud de Prórroga para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos ,   Child and Dependent Care Expenses ,   Foreign Earned Income ,   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 ,   Employee's Report of Tips to Employer ,   Employee's Daily Record of Tips ,   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 ,   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 ,   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 ,   Work Opportunity Cost ,   Credits for Affected Disaster Area Employees ,   At-Risk Limitations ,   Alternative Minimum Tax-Individuals ,   Installment Sale Income ,   Biofuel Producer Credit ,   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 ,   Informe del Impuesto sobre el Ingreso Personal de los Estados Unidos por Medio de la Presentación Electrónica del IRS e-file ,   Passive Activity Loss Limitation ,   Passive Activity Credit Limitations ,   Low-Income Housing Credit ,   Asset Acquisition Statement Under Section 1060 ,   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 ,   Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company ,   Allocation of Individual Income Tax to the Virgin Islands ,   Interest Compnutations Under the Look-Back Method for Completed Long-Term Contracts ,   Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts ,   Additional Child Tax Credit ,   Crédito Tributario Adicional por Hijos ,   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 ,   Like-Kind Exchanges ,   Disabled Access Credit ,   Recapture of Federal Mortgage Subsidy ,   Expenses for Business Use of Your Home ,   Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) ,   Qualified Electric Vehicle Credit ,   Renewable Electricity, Refined Coal, and Indian Coal Production Credit ,   Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Agreement ,   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 ,   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 ,   Información Para Reclamar Ciertos Créditos Después de Haber Sido Denegados ,   Education Credits ,   Biodiesel and Renewable Diesel Fuels Credit ,   Return of U.S. Persons With Respect to Certain Foreign Partnerships ,   Statement of Application of the Gain Deferral Method Under Section 721(c) ,   Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) ,   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 ,   Paid Preparer's Due Diligence Checklist ,   Extraterritorial Income Exclusion ,   New Markets Credit ,   IRS e-file Signature Authorization for Form 4686 or Form 2350 ,   Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el Formulario 2350 (SP) ,   IRS e-file Signature Authorization ,   Autorizacion de firm para presentar la Declaracion por medio del IRS e-file ,   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 ,   Energy Efficient Home Credit ,   Alternative Motor Vehicle Credit ,   Alternative Fuel Vehicle Refueling Property Credit ,   Credit to Holders of Tax Credit Bonds ,   Qualified 2016 Disaster Retirement Plan Distributions and Repayments ,   Qualified 2017 Disaster Retirement Plan Distributions and Repayments ,   Qualified 2018 Disaster RetirementPlan Distributions and Repayments ,   Qualified 2019 Disaster Retirement Plan Distributions and Repayments ,   Qualified 2020 Disaster Retirement Plan Distributions and Repayments ,   Tuition and Fees Deduction ,   Power of Attorney and Declaration of Representative ,   Power of Attorney and Declaration of Representative (Spanish Version) ,   Income, War Profits, and Excess Profits Taxes Paid or Accrued ,   Current Earnings and Profits ,   Information for Global Intangible Low-Taxed Income. ,   Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations ,   Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals ,   Electronic Deposit of Tax Refund of $1 Million or More ,   Change of Address ,   Tax Information Authorization ,   Credit for Contributions to Selected Community Development Corporations ,   U.S. Information Return for Beneficiaries of ,   Uncollected Social Security and ,   Report of Employer-Owned Life Insurance Contracts ,   Credit for Employer Differential Wage Payments ,   Carbon Oxide Sequestration Credit ,   Qualified Plug-in Electric Drive Motor Vehicle Credit (Including Qualified Two-Wheeled Plug-In Electric Vehicles) ,   Sales and Other Dispositions of Capital Assets ,   Allocation of Tax Amounts Between ,   Additional Medicare Tax ,   Premium Tax Credit (PTC) ,   Health Coverage Exemptions ,   Installment Agreement Request ,   Installment Agreement Request (Spanish Version) ,   Employee’s Withholding Certificate ,   Employee’s Withholding Certificate (Spanish Version) ,   Withholding Certificate for Pension or Annuity Payments ,   Request for Federal Income Tax Withholding from Sick Pay ,   Voluntary Withholding Request ,   Application for IRS Individual Taxpayer Identification Number ,   Application for IRS Individual Taxpayer Identification Number (Spanish Version) ,   Application for IRS Adoptions Taxpayer Identification Number ,   Certificate of Accuracy for IRS Individual Taxpayer Identification Number ,   Forest Activities Schedule

  Total Request 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 164,500,000 164,500,000 0 0 0 0
Annual Time Burden (Hours) 1,995,000,000 1,995,000,000 0 0 0 0
Annual Cost Burden (Dollars) 37,960,000,000 37,960,000,000 0 0 0 0
No
No

$13,659,428
No
    Yes
    Yes
No
No
Yes
No
Gregg Lynam 202 622-4056

  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.
08/03/2021


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