Government_Cost_Report_Gov_Cost_Cleaned_v4

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14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT
The Federal government cost estimate is based on a model that considers the following three cost factors for each information product: aggregate labor costs for development, including
annualized start-up expenses, operating and maintenance expenses, and distribution of the product that collects the information.
The government computes cost using a multi-step process. First, the government creates a weighted factor for the level of effort to create each information collection product based on
variables such as complexity, number of pages, type of product and frequency of revision. Second, the total costs associated with developing the product such as labor cost, and
operating expenses associated with the downstream impact such as support functions, are added together to obtain the aggregated total cost. Then, the aggregated total cost and factor
are multiplied together to obtain the aggregated cost per product. Lastly, the aggregated cost per product is added to the cost of shipping and printing each product to IRS offices,
National Distribution Center, libraries, and other outlets. The result is the Government cost estimate per product.
The government cost estimate for this collection is summarized in the table below.

Product Type

Product Number

Form

1042

Instructions

1042

Form
Form
Instructions

1096
1098
1098

Form
Instructions

3921
3921 & 3922

Form
Form
Form

3922
5498
5754

Form

8329

Form

8809

Form

8811

Form
Instructions
Form
Schedule
Form
Form
Instructions
Form
Form
Instructions
Form
Instructions
Form
Instructions
Form
Form
Instructions
Form
Instructions
Form
Instructions
Form
Form
Instructions
Form

1042S
1042S
1042T
Schedule Q (Form
1042)
1095A
1097BTC
1097BTC
1098C
1098E
1098E & T
1098 F
1098F
1098Q
1098Q
1098T
1098 VLI
1098 VLI
1099A
1099A & C
1099B
1099B
1099C
1099CAP
1099CAP
1099 DA

Instructions
Form
Instructions
Form
Instructions
Form
Instructions
Form
Instructions
Form
Instructions
Form
Instructions

1099 DA
1099DIV
1099DIV
1099 G
1099 G
1099INT
1099INT & OID
1099K
1099K
1099LS
1099LS
1099LTC
1099LTC

Product Title
Annual Withholding Tax Return for U.S. Source Income of
Foreign Persons
Instructions for Form 1042, Annual Withholding Tax Return
for U.S. Source Income of Foreign Persons
Annual Summary and Transmittal of U.S. Information
Returns (Info Copy Only)
Mortgage Interest Statement
Instructions For Form 1098
Exercise of an Incentive Stock Option Under Section
422(b)
Instructions for Forms 3921 and 3922
Transfer of Stock Acquired Through an Employee Stock
Purchase Plan Under Section 423(c)
IRA Contribution Information
Statement by Person(s) Receiving Gambling Winnings
Lender's Information Return for Mortgage Credit
Certificates (MCCs)
Application for Extension of Time to File Information
Returns
Information Return for Real Estate Mortgage Investment
Conduits (REMICs) and Issuers of Collateralized Debt
Obligations
Foreign Person's U.S. Source Income Subject to
Withholding
Instructions for Form 1042-S
Annual Summary and Transmittal of Forms 1042-S
Schedule Q (Form 1042)
Health Insurance Marketplace Statement
Bond Tax Credit
Instructions for Form 1097-BTC
Contributions of Motor Vehicles, Boats, and Airplanes
Student Loan Interest Statement
Instructions for Forms 1098-E and 1098-T
Fines, Penalties and Other Amounts
Instruction for Form 1098-F
Qualifying Longevity Annuity Contract Information
Instructions for Form 1098-Q
Tuition Statement
Vehicle Loan Interest Statement
Instructions for Form 1098-VLI
Acquisition or Abandonment of Secured Property
Instructions for Form 1099-A and 1099-C
Proceeds from Broker and Barter Exchange Transactions
Instructions for Form 1099-B
Cancellation of Debt
Changes in Corporate Control and Capital Structure
Instructions for Form 1099-CAP
Digital Asset Proceeds from Broker Transactions
Instructions for Form 1099-DA, Digital Asset Proceeds
from Broker Transactions
Dividends and Distributions
Instructions for Form 1099-DIV
Certain Government Payments
Instructions for Form 1099-G
Interest Income
Instructions for Forms 1099-INT and 1099-OID
Merchant card and third-party payments
Instructions for Form 1099-K
Reportable Life Insurance Sale
Instructions for Form 1099-LS, Reportable Policy Sale
Long Term Care and Accelerated Death Benefits
Instructions for Form 1099-LTC

Labor and Downstream
Print & Ship Cost Total Product Cost
Impact Cost
$78,613.12
$0.00
$78,613.12

$46,840.32

$0.00

$46,840.32

$110,713.47
$34,939.16
$6,551.09

$66,002.86
$10,413.19
$2,273.79

$176,716.33
$45,352.35
$8,824.88

$30,571.77
$15,613.44

$3,085.77
$0.00

$33,657.54
$15,613.44

$30,571.77
$104,817.49
$26,204.37

$0.00
$3,626.72
$325.45

$30,571.77
$108,444.21
$26,529.82

$26,204.37

$0.00

$26,204.37

$31,226.88

$0.00

$31,226.88

$34,065.68

$0.00

$34,065.68

$153,295.58
$76,647.79
$93,680.63

$1,143.35
$0.00
$0.00

$154,438.93
$76,647.79
$93,680.63

$72,062.02
$102,197.05
$30,571.77
$72,062.02
$111,368.58
$127,746.32
$17,032.84
$34,939.16
$6,551.09
$119,229.90
$29,479.92
$104,817.49
$36,904.49
$6,551.09
$45,420.91
$6,551.09
$161,812.00
$17,032.84
$45,420.91
$42,582.11
$6,551.09
$104,817.49

$0.00
$0.00
$0.00
$0.00
$0.00
$2,594.18
$310.77
$2,975.38
$0.00
$4,152.05
$0.00
$3,051.09
$0.00
$0.00
$45,701.75
$2,412.81
$23,790.73
$956.54
$51,524.40
$0.00
$0.00
$0.00

$72,062.02
$102,197.05
$30,571.77
$72,062.02
$111,368.58
$130,340.50
$17,343.61
$37,914.54
$6,551.09
$123,381.95
$29,479.92
$107,868.58
$36,904.49
$6,551.09
$91,122.66
$8,963.90
$185,602.73
$17,989.38
$96,945.31
$42,582.11
$6,551.09
$104,817.49

$32,755.47
$39,306.56
$6,551.09
$39,306.56
$6,551.09
$53,937.33
$8,734.79
$45,420.91
$6,551.09
$39,306.56
$6,551.09
$37,122.86
$6,551.09

$0.00
$0.00
$0.00
$9,080.84
$0.00
$0.00
$995.21
$10,926.66
$0.00
$0.00
$0.00
$0.00
$0.00

$32,755.47
$39,306.56
$6,551.09
$48,387.40
$6,551.09
$53,937.33
$9,730.00
$56,347.57
$6,551.09
$39,306.56
$6,551.09
$37,122.86
$6,551.09

Product Type

Product Number

Form
Form

1099MISC
1099PATR

Form
Instructions
Form

1099Q
1099Q
1099QA
1099QA &
5498QA

Instructions
Form
Instructions
Form
Instructions
Form
Instructions
Form
Instructions
Form
Instructions
Form
Form

Form
Instructions
Form
Instructions
Form
Publication
Publication
Grand Total

Product Title
Miscellaneous Income
Taxable Distributions Received From Cooperatives
Payments From Qualified Education Programs (Under
Sections 529 and 530)
Instructions for Form 1099-Q
Distributions from ABLE Accounts

Instructions for Forms 1099-QA and 5498-QA
Distributions From Pensions, Annuities, Retirement or
1099R
Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
1099R & 5498
Instructions for Forms 1099-R and 5498
1099S
Proceeds from Real Estate Transactions
1099S
Instructions for Form 1099-S
Distributions From an HSA, Archer MSA, or Medicare
1099SA
Advantage MSA
1099SA & 5498SA Instructions for Forms 1099-SA and 5498-SA
1099SB
Seller's Investment in Life Insurance Contract
Instructions for Form 1099-SB, Seller's Basis in Life
1099SB
Insurance Contract
5498ESA
Coverdell ESA Contribution Information
5498ESA
Instructions for Form 5498-ESA
5498QA
ABLE Account Contribution Information
HSA, Archer MSA, or Medicare Advantage MSA
5498SA
Information
Application for Automatic Extension of Time To File
Certain Business Income Tax, Information, and Other
7004
Returns
7004
Instructions for Form 7004
W2G
Certain Gambling Winnings (Info Copy Only)
W2G & 5754
Instructions for Forms W-2G and 5754
Request for Taxpayer Identification Number and
W9
Certification
Rules and Specifications for Substitute Forms 1096, 1098,
1179
1099, 5498, W-2G, and 1042-S
1099
General Instructions for Certain Information Returns

Table costs are based on 2025 actuals obtained from IRS Chief Financial Officer and Media and Publications

Labor and Downstream
Print & Ship Cost Total Product Cost
Impact Cost
$51,098.53
$103,926.80
$155,025.33
$104,817.49
$2,899.66
$107,717.15
$32,755.47
$6,551.09
$30,571.77

$0.00
$0.00
$0.00

$32,755.47
$6,551.09
$30,571.77

$8,516.42

$0.00

$8,516.42

$137,572.96
$75,337.57
$34,939.16
$6,551.09

$17,260.09
$1,379.28
$22,142.74
$530.65

$154,833.05
$76,716.85
$57,081.90
$7,081.74

$32,755.47
$6,551.09
$32,755.47

$0.00
$0.00
$0.00

$32,755.47
$6,551.09
$32,755.47

$6,551.09
$34,939.16
$6,551.09
$45,420.91

$0.00
$0.00
$0.00
$0.00

$6,551.09
$34,939.16
$6,551.09
$45,420.91

$42,582.11

$0.00

$42,582.11

$31,226.88
$6,551.09
$39,306.56
$6,551.09

$0.00
$0.00
$0.00
$387.41

$31,226.88
$6,551.09
$39,306.56
$6,938.50

$45,420.91

$0.00

$45,420.91

$99,904.17
$55,684.29
$3,512,368.60

$0.00
$0.00
$393,870.17

$99,904.17
$55,684.29
$3,906,238.77