U.S. Individual Income Tax Return

Forms and Documents

Document Name	Status
2023 Supporting Statement-1545-0074.docx Supporting Statement A	2023-12-18
Gov Cost - 1545-0074 rev.pdf Supplementary Document	2023-12-11

IC Document Collections

IC ID	Document Title	Status
16870	U.S. Individual Income Tax Return Forms Other-Links to Approved Forms	Modified

ICR Details

OMB Control No: 1545-0074	ICR Reference No: 202311-1545-006
Status: Received in OIRA	Previous ICR Reference No: 202210-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Individual Income Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/18/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2023
Responses	171,800,000	172,600,000
Time Burden (Hours)	2,249,000,000	2,211,000,000
Cost Burden (Dollars)	45,365,000,000	42,972,000,000

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Abstract: 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.

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Authorizing Statute(s): 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
   PL: Pub.L. 115 - 97 11041 Name of Law: Tax Reform Act of 2017
   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 367(a) Name of Law: Transfers of Property from the United States
   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 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 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
   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 6046A Name of Law: Returns as to Interest In Foreign Partnerships
   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 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 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
  

Citations for New Statutory Requirements: PL: Pub.L. 117 - 169 13501 Name of Law: Inflation Reduction Act

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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:
	88 FR 66136	09/26/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 87057	12/15/2023
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
U.S. Individual Income Tax Return Forms	1040(SP), Sch 1(1040), Sch 2(1040), Sch 3 (1040), Sch 3-SP (1040), Sch 1-SP (1040), 8915-C, 8915-D, 8919, 8925, 8932, 8933, 8936, Sch A (Form 8936), 8936-A, Sch EIC (1040), 1040-SS(SP), Sch LEP(SP) (1040), 1040-ES (PR), Sch 8812 (1040), 673, 8949, Sch 1 (Form 8936-A), 8941, 8958, 8962, 8993, 8994, 8995, 8995-A, Sch A (Form 8995-A), Sch B (Form 8995-A), Sch C (Form 8995-A), Sch D (Form 8995-A), 9000, 9465, 9465(SP), T (Timber), W-4, W-4(SP), W-4(KO), W-4(RU), W-4 (VIE), W-4P, W-4S, W-4V, W-4R, W-7, W-7A, W-7(SP), W-7(COA), 8843, 8697, 8801, 8814, 8815, 8818, 8824, 8828, 8829, 8833, 8834, 8835, 8838, 8839, 8840, 8844, 8845, 8846, 8854, 8858, 8859, 8862, 8862(SP), 8863, 8864, Sch K-1 (Form 8865), Sch K-2 (Form 8865), Sch K-3 (Form 8865), Sch O (Form 8865), Sch P (Form 8865), 1116, 8283, 8960, 8275-R, 8332, 8396, 8404, 8453, 8453(SP), 8582, 8582-CR , 8586, 8594, 8606, 8611, 8615, 8621-A, 8689, 8867, 8873, 8878, 8878(SP), 8879-SP, 8880, 8881, 8882, 8886, 8888, 8889, 8896, 8898, 8900, 8903, 8906, 8908, 8910, 8911, 8912, Sch OI (1040-NR), Sch OI(SP) (1040-NR), Sch P (1040-NR), 965-C, 970, 965-A, 972, 982, 1045, 1310, 8866, 1127, 1128, 2106, 2120, 2210, 2210-F, 2350, 2350(SP), Sch M (Form 5471), Sch C (Form 5713), 5884-A, 6198, 8379, 8874, 8609-A, 8621, 8879, 8915-F, 9000(SP), W-4(ZHS), W-4(ZHT), 2441, 2555, 3115, 3468, 3520, 3800, 3903, 4255, 4070 / 4070A, 4136, 4137, 4361, 4562, 4563, 4684, 4797, 4835, 4852, 4852-SP, 4868, 4868SP, 4952, 4970, 4972, 5074, 5213, 5329, 5405, 5471, Sch J (Form 5471), Sch O (Form 5471), 5695, 5713, Sch A (Form 5713), Sch B (Form 5713), 5884, 6251, 6252, 6478, 6765, 7203, 7204, 7205, 7206, 7207, 8082, 8275, 8853, 8820, 8826, Sch M (Form 8858), 8865, 1040-PR , 1040-SR, 1040-SR(SP), 1040-SS, Sch A (1040), Sch B (1040), Sch C (1040), Sch C(SP) (1040), Sch D (1040), Sch E (1040), Sch EIC(SP) (1040), Sch F (1040), 6781, Sch F(SP) (1040), Sch H (1040), Sch H(SP) (1040), Sch J (1040), Sch LEP (1040), Sch R (1040) , Sch SE (1040), Sch SE(SP) (1040), 1040-V, 1040-ES (OCR), 1040-ES , 1040-ES (NR), Sch 8812 (1040), 461, 926, 1040-C, 1040-X, 1040-NR, 1040-NR(SP), 1040, Sch NEC (1040-NR), Sch NEC(SP) (1040-NR), Sch A (1040-NR), Sch A(SP) (1040-NR), Sch 2-SP (1040)	U.S. Individual Tax Return ,   Declaración de Impuestos de los Estados Unidos Sobre los Ingresos Personales ,   Additional Income and Adjustments to Income ,   Ingreso Adicional y Ajustes al Ingreso ,   Additional Taxes ,   Impuestos Adicionales ,   Additional Credits and Payments ,   Créditos y Pagos Adicionales ,   U.S. Departing Alien Income Tax Return ,   Amended U.S. Individual Income Tax Return ,   U.S. Nonresident Alien Income Tax Return ,   Declaración de Impuestos sobre los Ingresos de Extranjeros No Residentes de los Estados Unidos ,   Tax on Income Not Effectively Connected With a U.S. Trade or Business ,   Impuestos sobre los Ingresos No Directamente Relacionados con una Ocupación o Negocio de los Estados Unidos ,   Itemized Deductions ,   Deducciones Detalladas ,   Other Information ,   Otra Información ,   Foreign Partner’s Interests in Certain Partnerships Transferred During Tax Year ,   U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Puerto Rico Version) ,   U.S. Tax Return for Seniors ,   Form 1040-SR (SP) U.S. Income Tax Return for Seniors in Spanish ,   U.S. Self-Employment Tax Return (Including the Refundable Child Tax Credit for Bona Fide Residents of Puerto Rico) ,   U.S. Self-Employment Tax Return (Including the Refundable Child Tax Credit for Bona Fide Residents of Puerto Rico) in Spanish ,   Itemized Deductions ,   Interest and Ordinary Dividends ,   Profit or Loss From Business (Sole Proprietorship) ,   Profit or Loss From Business (Sole Proprietorship) in Spanish ,   Capital Gains and Losses ,   Supplemental Income and Loss ,   Earned Income Credit ,   Earned Income Credit in Spanish ,   Profit or Loss From Farming ,   Profit or Loss From Farming in Spanish ,   Household Employment Taxes ,   Household Employment Taxes in Spanish ,   Income Averaging for Farmers and Fishermen ,   Request for Change in Language Preference ,   Request for Change in Language Preference in Spanish ,   Credit for the Elderly or the Disabled ,   Self-Employment Tax ,   Self-Employment Tax in Spanish ,   Payment Voucher ,   Estimated Tax ,   Estimated Tax ,   Estimated Tax Payment Voucher ,   Comprobante de pago de 2023 ,   Credits for Qualifying Children and Other Dependents ,   Credits for Qualifying Children and Other Dependents in Spanish ,   Limitation on Business Losses ,   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 Section 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 ,   Foreign Tax Credit ,   Application for Extension of Time for Payment of Tax Due to Undue Hardship ,   Application To Adopt, Change, or Retain a Tax Year ,   Statement of Person Claiming Refund Due 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 Unreported 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 (Including Information on Listed Property) ,   Exclusion of Income for Bona Fide Residents of American Samoa ,   Casualties and Thefts ,   Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) ,   Farm Rental Income and Expenses ,   Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. ,   Sustitutivo para el Formulario W-2, Comprobante de Salarios y Retención de Impuestos, o el Formulario 1099-R, Distribuciones de Planes de Pensión, Anualidades, Jubilación o Participación en ,   Application for Automatic Extension of Time To File U.S. Individual Income Tax Return ,   Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos ,   Investment Interest Expense Deduction ,   Tax on Accumulation Distribution of Trusts ,   Tax on Lump-Sum Distributions (From Qualified Plans of Participants Born Before January 2, 1936) ,   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 ,   Repayment of the First-Time Homebuyer Credit ,   Information Return of U.S. Persons With Respect to Certain Foreign Corporations ,   Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation ,   Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons ,   Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock ,   Residential Energy Credits ,   International Boycott Report ,   International Boycott Factor (Section 999(c)(1)) ,   Specifically Attributable Taxes and Income (Section 999(c)(2)) ,   Tax Effect of the International Boycott Provisions ,   Work Opportunity Credit ,   Employee Retention Credit for Employers Affected by Qualified Disasters ,   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 ,   S Corporation Shareholder Stock and Debt Basis Limitations ,   Consent To Extend the Time To Assess Tax Related to Contested Foreign Income Taxes— Provisional Foreign Tax Credit Agreement ,   Energy Efficient Commercial Buildings Deduction ,   Self-Employed Health Insurance Deduction ,   Advanced Manufacturing Production Credit ,   Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) ,   Disclosure Statement ,   Regulation Disclosure Statement ,   Noncash Charitable Contributions ,   Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent ,   Injured Spouse Allocation ,   Mortgage Interest Credit ,   Interest Charge on DISC-Related Deferred Tax Liability ,   U.S. Individual Income Tax Transmittal 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 Limitations ,   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 Unearned Income ,   Information 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 U.S. Virgin Islands ,   Interest Computation 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 After 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 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 Employment Credit ,   Indian Employment Credit ,   Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips ,   Archer MSAs and Long-Term Care Insurance Contracts ,   Initial and Annual Expatriation Statement ,   Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) ,   Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities ,   Carryforward of the District of Columbia First-Time Homebuyer Credit ,   Information To Claim Certain Credits After Disallowance ,   Información Para Reclamar Ciertos Créditos Después de Haber Sido Denegados ,   Education Credits (American Opportunity and Lifetime Learning Credits) ,   Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit ,   Return of U.S. Persons With Respect to Certain Foreign Partnerships ,   Partner’s Share of Income, Deductions, Credits, etc. ,   Partners’ Distributive Share Items—International ,   Partner’s Share of Income, Deductions, Credits, etc.—International ,   Transfer of Property to a Foreign Partnership (Under Section 6038B) ,   Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership ,   Interest Computation 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 4868 or Form 2350 ,   Autorización de Firma para Presentar la Declaración por medio del IRS e-file para el Formulario 4868 o el Formulario 2350 ,   IRS e-file Signature Authorization ,   Autorización de Firma para Presentar la Declaración por medio del IRS e-file ,   Credit for Qualified Retirement Savings Contributions ,   Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation ,   Credit for Employer-Provided Childcare Facilities and Services ,   Reportable Transaction Disclosure Statement ,   Allocation of Refund (Including Savings Bond Purchases) ,   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 ,   Distilled Spirits Credit ,   Energy Efficient Home Credit ,   Alternative Motor Vehicle Credit ,   Alternative Fuel Vehicle Refueling Property Credit ,   Credit to Holders of Tax Credit Bonds ,   Qualified 2018 Disaster Retirement Plan Distributions and Repayments ,   Qualified 2019 Disaster Retirement Plan Distributions and Repayments ,   Qualified Disaster Retirement Plan Distributions and Repayments ,   Uncollected Social Security and Medicare Tax on Wages ,   Report of Employer-Owned Life Insurance Contracts ,   Credit for Employer Differential Wage Payments ,   Carbon Oxide Sequestration Credit ,   Clean Vehicle Credits ,   Clean Vehicle Credit Amount ,   Qualified Commercial Clean Vehicle Credit ,   Qualified Commercial Clean Vehicle Credit Amount ,   Credit for Small Employer Health Insurance Premiums ,   Sales and Other Dispositions of Capital Assets ,   Allocation of Tax Amounts Between Certain Individuals in Community Property States ,   Premium Tax Credit (PTC) ,   Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) ,   Employer Credit for Paid Family and Medical Leave ,   Qualified Business Income Deduction Simplified Computation ,   Qualified Business Income Deduction ,   Specified Service Trades or Businesses ,   Aggregation of Business Operations ,   Loss Netting and Carryforward ,   Special Rules for Patrons of Agricultural or Horticultural Cooperatives ,   Alternative Media Preference ,   Preferencia para Medios de Comunicación Alternativos ,   Installment Agreement Request ,   Solicitud para un Plan de Pagos a Plazos ,   Forest Activities Schedule ,   Employee’s Withholding Certificate ,   Certificado de Retenciones del Empleado ,   직원의 원천징수 증명서 ,   Свидетельство об удержаниях из заработной платы работника ,   Chứng Nhận Khấu Lưu Thuế của Nhân Viên ,   员工预扣税证明 ,   員工的預扣額證明 ,   Withholding Certificate for Periodic Pension or Annuity Payments ,   Request for Federal Income Tax Withholding From Sick Pay ,   Voluntary Withholding Request ,   Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions ,   Application for IRS Individual Taxpayer Identification Number ,   Application for Taxpayer Identification Number for Pending U.S. Adoptions ,   Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos ,   Certificate of Accuracy for IRS Individual Taxpayer Identification Number ,   Net Investment Income Tax— Individuals, Estates, and Trusts

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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	171,800,000	172,600,000	0	0	-800,000	0
Annual Time Burden (Hours)	2,249,000,000	2,211,000,000	2,000,000	0	36,000,000	0
Annual Cost Burden (Dollars)	45,365,000,000	42,972,000,000	40,000,000	-21,000,000	2,374,000,000	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments. Changes Due to Technical Adjustment: The majority of the year-over-year change is due to technical adjustments. The table provided below breaks down the major changes by technical adjustment type. Changes to the Updated FY23 Baseline estimates are primarily driven by an update to the macroeconomic model inputs. Updated tax return data result in a 5% increase in average time burden and a 6% increase in out-of-pocket cost per response. Updated survey data and the associated updated model result in a 1% decrease in average time burden and a 4% decrease in out-of-pocket costs per response. Taking the updated tax data and new survey model together, the technical adjustment increases average time burden by a net 4% and out-of-pocket costs by a net 2%. The FY24 population adjustments transition the underlying data file from FY23 to FY24 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year over year population differences. A forecasted decrease in filers is expected to lead a decrease in aggregate time. Forecasted changes in macroeconomic factors are expected to lead to increases in average monetized time, out-of-pocket costs, and monetized burden. Changes Due to Legislative Adjustment: The Inflation Reduction Act introduced changes leading to significant legislative year-over-year changes. The table provided below breaks down the two major legislative changes. Individual filers claiming the Clean Energy incentives are expected to in aggregate incur an additional 1,000,000 burden hours and $23,000,000 in out-of-pocket costs. This increase is primarily attributed to new claimants who are expected to on average incur under an hour of additional time burden and less than $20 of additional out-of-pocket costs. Individual filers claiming Clean Vehicle credits are expected to in aggregate incur an addition 1,000,000 burden hours and $17,000,000 in out-of-pocket costs. This increase is also primarily attributed to new claimants who are expected to on average incur under an hour of additional time burden and less than $20 of additional out-of-pocket costs. There is significant uncertainty about participation rates in these programs. A more precise estimate will be possible when tax year 2023 returns are available. Changes Due to Agency Adjustment: The Inflation Reduction Act introduced one major change leading to a significant agency year-over-year change. The Inflation Reduction Act directed the IRS to pilot a direct file option. The direct file option is expected to decrease aggregate out-of-pocket costs by $21,000,000 and have a negligible impact on time burden.

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Annual Cost to Federal Government: $145,159,211

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.     Yes

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.     Yes

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)? Yes

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: 12/18/2023

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