Looking for a Form 1040ez Templates? Download it for free!

Disclosure, Privacy Act, and Paperwork Reduction Act Notice

information to other countries under a tax treaty, to federal and state

The IRS Restructuring and Reform Act of 1998, the Privacy Act of

agencies to enforce federal nontax criminal laws, or to federal law

1974, and the Paperwork Reduction Act of 1980 require that when

enforcement and intelligence agencies to combat terrorism.

we ask you for information we must first tell you our legal right to

ask for the information, why we are asking for it, and how it will be

Please keep this notice with your records. It may help you if we

used. We must also tell you what could happen if we do not receive

ask you for other information. If you have questions about the rules

it and whether your response is voluntary, required to obtain a

for filing and giving information, please call or visit any Internal

benefit, or mandatory under the law.

Revenue Service office.

This notice applies to all papers you file with us, including this

If you have suggestions for mak-

We welcome comments on forms.

tax return. It also applies to any questions we need to ask you so we

ing this form simpler, we would be happy to hear from you. You

can complete, correct, or process your return; figure your tax; and

can email us at *taxforms@irs.gov. (The asterisk must be included

collect tax, interest, or penalties.

in the address.) Enter “Forms Comment” on the subject line. Or you

Our legal right to ask for information is Internal Revenue Code

can write to Internal Revenue Service, Tax Products Coordinating

sections 6001, 6011, and 6012(a), which require you to file a return

Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,

or statement with us for any tax you are liable for. Your response is

IR-6526, Washington, DC 20224. Do not send your return to this

mandatory under these sections. Code section 6109 requires that

address. Instead, see Where Do You File? on the back cover.

you provide your social security number or individual taxpayer

Estimates of Taxpayer Burden

identification number on what you file. This is so we know who you

are, and can process your return and other papers. You must fill in

The table below shows burden estimates by form type and type of

all parts of the tax form that apply to you. But you do not have to

taxpayer. Time burden is further broken out by taxpayer activity.

check the boxes for the Presidential Election Campaign Fund or for

The largest component of time burden for all taxpayers is record-

the third party designee. You also do not have to provide your

keeping, as opposed to form completion and submission. In addi-

daytime phone number.

tion, the time burden associated with form completion and

submission activities is closely tied to preparation method (self-pre-

You are not required to provide the information requested on a

pared without software, self-prepared with software, and prepared

form that is subject to the Paperwork Reduction Act unless the form

by paid preparer).

displays a valid OMB control number. Books or records relating to

a form or its instructions must be retained as long as their contents

Time spent and out-of-pocket costs are estimated separately.

may become material in the administration of any Internal Revenue

Out-of-pocket costs include any expenses incurred by taxpayers to

law.

prepare and submit their tax returns. Examples of out-of-pocket

We ask for tax return information to carry out the tax laws of the

costs include tax return preparation and submission fees, postage,

United States. We need it to figure and collect the right amount of

tax preparation software costs, photocopying costs, and phone calls

tax.

(if not toll-free).

If you do not file a return, do not give the information asked for,

Both time and cost burdens are national averages and do not

or give false information, you may be charged penalties and be

necessarily reflect a “typical” case. For instance, the average time

subject to criminal prosecution. We may also have to disallow the

burden for all taxpayers filing a 1040, 1040A, or 1040EZ was 26.4

exemptions, credits, or deductions shown on your tax return. This

hours, with an average cost of $207 per return. This average in-

could make the tax higher or delay any refund. Interest may also be

cludes all associated forms and schedules, across all preparation

charged.

methods and all taxpayer activities. Taxpayers filing Form 1040

had an average burden of about 34 hours, and taxpayers filing Form

Generally, tax returns and return information are confidential, as

1040A and Form 1040EZ averaged about 10 hours. However,

stated in Code section 6103. However, Code section 6103 allows or

within each of these estimates, there is significant variation in

requires the Internal Revenue Service to disclose or give the infor-

taxpayer activity. Similarly, tax preparation fees vary extensively

mation shown on your tax return to others as described in the Code.

depending on the taxpayer’s tax situation and issues, the type of

For example, we may disclose your tax information to the Depart-

professional preparer, and the geographic area.

ment of Justice to enforce the tax laws, both civil and criminal, and

to cities, states, the District of Columbia, U.S. commonwealths or

The data shown are the best estimates available as of September

possessions, and certain foreign governments to carry out their tax

24, 2007, from tax returns filed for 2006. The method used to

laws. We may disclose your tax information to the Department of

estimate taxpayer burden incorporates results from a taxpayer bur-

Treasury and contractors for tax administration purposes; and to

den survey conducted in 2000 and 2001. The estimates are subject

other persons as necessary to obtain information which we cannot

to change as new data becomes available. The estimates do not

get in any other way in order to determine the amount of or to

include burden associated with post-filing activities. However, op-

collect the tax you owe. We may disclose your tax information to

erational IRS data indicates that electronically prepared and e-filed

the Comptroller General of the United States to permit the Comp-

returns have fewer errors, implying a lower overall post-filing bur-

troller General to review the Internal Revenue Service. We may

den.

disclose your tax information to Committees of Congress; federal,

state, and local child support agencies; and to other federal agencies

If you have comments concerning the time and cost estimates

for the purposes of determining entitlement for benefits or the

below, you can contact us at either one of the addresses shown

eligibility for and the repayment of loans. We may also disclose this

under We 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

Percentage

Total

Record

Tax

Form

All

Cost

Type of Taxpayer

of Returns

Time

Keeping

Planning

Completion

Submission

Other

(Dollars)

All taxpayers . . . . . . . . . . .

100

26.4

15.0

4.7

3.3

0.6

2.8

$207

Major forms filed

1040 . . . . . . . . . . . . .

33.5

19.8

5.9

3.7

0.6

3.4

267

1040A & 1040EZ . . . .

10.4

4.2

1.8

2.5

0.5

1.4

Type of taxpayer

Nonbusiness* . . . . . . .

14.1

5.6

3.3

3.0

0.5

1.6

114

Business* . . . . . . . . .

56.9

38.4

8.0

4.2

0.7

5.7

440

* You are 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 a

“nonbusiness” filer if you did not file any of those schedules or forms with Form 1040.

Need more information or forms? See page 31.

- 32 -

Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - Internal Revenue Service - 2007 Page 32

Related Articles

Related forms

Related Categories