Form 1040 Ez - Instructions Booklet - Internal Revenue Service - 2009 Page 36
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40Disclosure, Privacy Act, and Paperwork Reduction Act Notice
General of the United States to permit the Comptroller General to
The IRS Restructuring and Reform Act of 1998, the Privacy Act of
review the Internal Revenue Service. We may disclose your tax infor-
1974, and the Paperwork Reduction Act of 1980 require that when
mation to committees of Congress; federal, state, and local child
we ask you for information we must first tell you our legal right to
support agencies; and to other federal agencies for the purposes of
ask for the information, why we are asking for it, and how it will be
determining entitlement for benefits or the eligibility for and the
used. We must also tell you what could happen if we do not receive
repayment of loans. We may also disclose this information to other
it and whether your response is voluntary, required to obtain a bene-
countries under a tax treaty, to federal and state agencies to enforce
fit, or mandatory under the law.
federal nontax criminal laws, or to federal law enforcement and intel-
This notice applies to all papers you file with us, including this tax
ligence agencies to combat terrorism.
return. It also applies to any questions we need to ask you so we can
Please keep this notice with your records. It may help you if we ask
complete, correct, or process your return; figure your tax; and collect
you for other information. If you have questions about the rules for
tax, interest, or penalties.
filing and giving information, please call or visit any Internal Revenue
Our legal right to ask for information is Internal Revenue Code sec-
Service office.
tions 6001, 6011, and 6012(a), and their regulations. They say that
you must file a return or statement with us for any tax you are liable
We welcome comments on forms.
If you have suggestions for
for. Your response is mandatory under these sections. Code section
making this form simpler, we would be happy to hear from you. You
6109 requires filers and paid preparers to provide their social security
can email us at *taxforms@irs.gov. (The asterisk must be included in
number or other identifying number. This is so we know who you
the address.) Enter “Forms Comment” on the subject line. Or you can
are, and can process your return and other papers. You must fill in all
write to Internal Revenue Service, Tax Products Coordinating Commit-
parts of the tax form that apply to you. But you do not have to check
tee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Wash-
the boxes for the Presidential Election Campaign Fund or for the
ington, DC 20224. Do not send your return to this address. Instead,
third-party designee. You also do not have to provide your daytime
see Where Do You File? on the back cover.
phone number.
Estimates of Taxpayer Burden
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form dis-
The table below shows burden estimates as of October 2009 for
plays a valid OMB control number. Books or records relating to a
taxpayers filing a 2009 Form 1040, 1040A, or 1040EZ. Time spent on
form or its instructions must be retained as long as their contents
out-of-pocket costs are presented separately, with record keeping
may become material in the administration of any Internal Revenue
representing the largest component. Out-of-pocket costs include any
law.
expenses incurred by taxpayers to prepare and submit their tax re-
turns. Examples include tax return preparation and submission fees,
We ask for tax return information to carry out the tax laws of the
postage and photocopying costs, and tax preparation software costs.
United States. We need it to figure and collect the right amount of
While these estimates do not include burden associated with post-fil-
tax.
ing activities, IRS operational data indicate that electronically pre-
If you do not file a return, do not provide the information we ask for,
pared and filed returns have fewer arithmetic errors, implying lower
or provide fraudulent information, you may be charged penalties and
post-filing burden.
be subject to criminal prosecution. We may also have to disallow the
Reported time and cost burdens are national averages and do not
exemptions, exclusions, credits, deductions, or adjustments shown on
necessarily reflect a “typical” case. For instance, the estimated aver-
the tax return. This could make the tax higher or delay any refund.
age time burden for all taxpayers filing a Form 1040, 1040A, or
Interest may also be charged.
1040EZ is 17.3 hours, with an average cost of $225 per return. This
Generally, tax returns and return information are confidential, as
average includes all associated forms and schedules, across all prepa-
stated in Code section 6103. However, Code section 6103 allows or
ration methods and taxpayer activities. Taxpayers filing Form 1040
requires the Internal Revenue Service to disclose or give the informa-
are expected to have an average burden of about 21.4 hours, with
tion shown on your tax return to others as described in the Code. For
taxpayers filing Form 1040A or Form 1040EZ averaging about 8.0
example, we may disclose your tax information to the Department of
hours. Within each of these estimates there is significant variation in
Justice to enforce the tax laws, both civil and criminal, and to cities,
taxpayer activity. Similarly, tax preparation fees vary extensively de-
states, the District of Columbia, and U.S. commonwealths or posses-
pending on the tax situation of the taxpayer, the type of professional
sions to carry out their tax laws. We may disclose your tax informa-
preparer, and the geographic area.
tion to the Department of Treasury and contractors for tax
administration purposes; and to other persons as necessary to obtain
If you have comments concerning the time and cost estimates below,
information needed to determine the amount of or to collect the tax
you can contact us at either one of the addresses shown under We
you owe. We may disclose your tax information to the Comptroller
welcome comments on forms above.
Estimated Average Taxpayer Burden for Individuals by Activity
The average time and costs required to complete and file Form 1040, Form 1040A, Form 1040EZ, their schedules, and accompanying forms will
vary depending on individual circumstances. The estimated averages are:
Average Time Burden (Hours)
Average
Major Form Filed or Type of
Percentage
Total
Record
Tax
Form
Form
All
Cost
Taxpayer
of Returns
Time
Keeping
Planning
Completion
Submission
Other
(Dollars)
All taxpayers . . . . . . . . . . .
100
17.3
8.0
1.7
4.3
1.0
2.4
$225
Primary forms filed
1040 . . . . . . . . . . . . .
70
21.4
10.2
2.1
5.2
1.0
2.9
280
1040A & 1040EZ . . . .
30
8.0
2.7
0.8
2.3
0.8
1.3
96
Type of taxpayer
Nonbusiness* . . . . . .
69
10.7
4.1
1.1
3.0
0.8
1.7
129
Business* . . . . . . . . .
31
31.9
16.5
3.0
7.1
1.2
4.0
434
* You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are considered a
“nonbusiness” filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.
Instructions for Form 1040EZ
- 36 -
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