Disclosure of returns and return information

Forms and Documents

Document Name	Status
Form 4506-T 4506-T, 4506T-EZ, 4506T-EZ (SP) Form and Instruction	New
Form 4506T-EZ (SP) Form 4506T-EZ (SP)- Formulario Abreviado para la Solicitud de un Trasunto de la Declaración de Impuestos Personales Form and Instruction	Removed
Form 4506T-EZ Form 4506T-EZ - Short Form Request for Individual Tax Return Transcript Form and Instruction	Removed
2022 Supporting Statement 1545-2154.docx Supporting Statement A	2022-09-06

IC Document Collections

IC ID	Document Title	Status
255744	4506-T, 4506T-EZ, 4506T-EZ (SP) Form and Instruction	New
191707	Form 4506T-EZ (SP)- Formulario Abreviado para la Solicitud de un Trasunto de la Declaración de Impuestos Personales Form and Instruction	Removed
190943	Form 4506T-EZ - Short Form Request for Individual Tax Return Transcript Form and Instruction	Removed

ICR Details

OMB Control No: 1545-2154	ICR Reference No: 202209-1545-002
Status: Received in OIRA	Previous ICR Reference No: 201908-1545-014
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Disclosure of returns and return information
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/16/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2023
Responses	2,812,960	5,277,136
Time Burden (Hours)	2,203,485	4,116,166
Cost Burden (Dollars)	0	0

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Abstract: Subject to such requirements and conditions as the Secretary may prescribe by regulation, section 6103 (c) of the Internal Revenue Code authorizes the Internal Revenue Service to disclose a taxpayer's return or return information to such person or persons as the taxpayer may designate in a request for or consent to such disclosure, or to any other person at the taxpayer's request to the extent necessary to comply with the taxpayer's request to such other person for information or assistance. This regulation (§301.6103(c)-1), contains the requirements that must be met before, and the conditions under which, the Internal Revenue Service may make such disclosures. Individuals can use Form 4506T-EZ to request a tax return transcript that includes most lines of the original tax return. The tax return transcript will not show payments, penalty assessments, or adjustments made to the originally filed return. Form 4506T-EZ (SP) is the Spanish translated version of the Form 4506T-EZ. It is also used to request a tax return transcript that includes most lines of the original tax return.

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Authorizing Statute(s): PL: Pub.L. 111 - 22 1 Name of Law: Helping Families Save Their Home
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 36378	06/16/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 57022	09/16/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
4506-T, 4506T-EZ, 4506T-EZ (SP)	4506-T, 4506-T-EZ, 4506-T-EZ (SP)	Request for Transcript of Tax Return ,   Short Form Request for Individual Tax Return Transcript ,   Formulario Abreviado de Solicitud de Transcripción de la Declaración de Impuestos Individual
Form 4506T-EZ (SP)- Formulario Abreviado para la Solicitud de un Trasunto de la Declaración de Impuestos Personales	4506T-EZ (SP)	Formulario Abreviado para la Solicitud de un Trasunto de la Declaraci?n de Impuestos Personales
Form 4506T-EZ - Short Form Request for Individual Tax Return Transcript	4506T-EZ	Short Form Request for Individual Tax Return Transcript

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ICR Summary of Burden

	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	2,812,960	5,277,136	0	-5,013,279	2,549,103	0
Annual Time Burden (Hours)	2,203,485	4,116,166	0	-3,912,997	2,000,316	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: This form is being submitted for the following revisions. • Form 4506-T: Example for tax year/period updated, and removal of Line 5 (Customer File Number) • Form 4506T-EZ: Removal of Line 5 - Customer File Number Additionally, IRS is making an administrative change to move the Form 4506-T from being approved under OMB control 1545-1872 to 1545-2154. The burden estimates are changing as follows: • Moving the Form 4506-T increases the burden by 263,857 responses and 203,169 hours. • IRS received fewer Form 4506T-EZ, which reduces the burden by 2,549,103 responses and 2,000,316 hours. • The revisions to the Form 4506-T and 4506T-EZ is not expected to change the time per response.

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Annual Cost to Federal Government: $55,607

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 09/16/2022

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