Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 86
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92Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998, the Privacy Act
for and the repayment of loans. We may also disclose this infor-
of 1974, and the Paperwork Reduction Act of 1980 require that
mation to other countries under a tax treaty, to federal and state
when we ask you for information we must first tell you our legal
agencies to enforce federal nontax criminal laws, or to federal
right to ask for the information, why we are asking for it, and
law enforcement and intelligence agencies to combat terrorism.
how it will be used. We must also tell you what could happen if
Please keep this notice with your records. It may help you if
we do not receive it and whether your response is voluntary, re-
we ask you for other information. If you have any questions
quired to obtain a benefit, or mandatory under the law.
about the rules for filing and giving information, please call or
This notice applies to all papers you file with us, including
visit any Internal Revenue Service office.
this tax return. It also applies to any questions we need to ask
We welcome comments on forms. We try to create forms and
you so we can complete, correct, or process your return; figure
instructions that can be easily understood. Often this is difficult
your tax; and collect tax, interest, or penalties.
to do because our tax laws are very complex. For some people
Our legal right to ask for information is Internal Revenue
with income mostly from wages, filling in the forms is easy. For
Code sections 6001, 6011, and 6012(a), and their regulations.
others who have businesses, pensions, stocks, rental income, or
They say that you must file a return or statement with us for any
other investments, it is more difficult.
tax you are liable for. Your response is mandatory under these
If you have suggestions for making these forms simpler, we
sections. Code section 6109 requires you to provide your identi-
would be happy to hear from you. You can send us comments
fying number on the return. This is so we know who you are,
through IRS.gov/FormsComments. Or you can send your com-
and can process your return and other papers. You must fill in
ments to Internal Revenue Service, Tax Forms and Publications
all parts of the tax form that apply to you. But, you do not have
Division, 1111 Constitution Ave. NW, IR-6526, Washington,
to check the boxes for the Presidential Election Campaign Fund
DC 20224. Don't send your return to this address. Instead, see
or for the third-party designee. You also do not have to provide
the addresses at the end of these instructions.
your daytime phone number.
Although we can't respond individually to each comment re-
You are not required to provide the information requested on
ceived, we do appreciate your feedback and will consider your
a form that is subject to the Paperwork Reduction Act unless the
comments as we revise our tax forms and instructions.
form displays a valid OMB control number. Books or records
Estimates of Taxpayer Burden
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
The table below shows burden estimates based upon current
Internal Revenue law.
statutory requirements as of September 2017 for taxpayers filing
a 2017 Form 1040, 1040A, or 1040EZ tax return. Time spent
We ask for tax return information to carry out the tax laws of
and out-of-pocket costs are presented separately. Time burden is
the United States. We need it to figure and collect the right
broken out by taxpayer activity, with record keeping represent-
amount of tax.
ing the largest component. Out-of-pocket costs include any ex-
If you do not file a return, do not provide the information we
penses incurred by taxpayers to prepare and submit their tax re-
ask for, or provide fraudulent information, you may be charged
turns. Examples include tax return preparation and submission
penalties and be subject to criminal prosecution. We may also
fees, postage and photocopying costs, and tax preparation soft-
have to disallow the exemptions, exclusions, credits, deductions,
ware costs. While these estimates don't include burden associ-
or adjustments shown on your tax return. This could make the
ated with post-filing activities, IRS operational data indicate that
tax higher or delay any refund. Interest may also be charged.
electronically prepared and filed returns have fewer arithmetic
errors, implying lower post-filing burden.
Generally, tax returns and return information are confiden-
tial, as stated in Code section 6103. However, Code section
Reported time and cost burdens are national averages and
6103 allows or requires the Internal Revenue Service to disclose
don't necessarily reflect a “typical” case. Most taxpayers experi-
or give the information shown on your tax return to others as de-
ence lower than average burden, with taxpayer burden varying
scribed in the Code. For example, we may disclose your tax in-
considerably by taxpayer type. For instance, the estimated aver-
formation to the Department of Justice to enforce the tax laws,
age time burden for all taxpayers filing a Form 1040, 1040A, or
both civil and criminal, and to cities, states, the District of Co-
1040EZ is 12 hours, with an average cost of $210 per return.
lumbia, and U.S. commonwealths or possessions to carry out
This average includes all associated forms and schedules, across
their tax laws. We may disclose your tax information to the De-
all preparation methods and taxpayer activities. The average
partment of Treasury and contractors for tax administration pur-
burden for taxpayers filing Form 1040 is about 15 hours and
poses; and to other persons as necessary to obtain information
$270; the average burden for taxpayers filing Form 1040A is
needed to determine the amount of or to collect the tax you owe.
about 7 hours and $90; and the average for Form 1040EZ filers
We may disclose your tax information to the Comptroller Gen-
is about 5 hours and $40.
eral of the United States to permit the Comptroller General to
review the Internal Revenue Service. We may disclose your tax
Within each of these estimates there is significant variation in
information to committees of Congress; federal, state, and local
taxpayer activity. For example, non-business taxpayers are ex-
child support agencies; and to other federal agencies for the pur-
pected to have an average burden of about 8 hours and $120,
poses of determining entitlement for benefits or the eligibility
while business taxpayers are expected to have an average bur-
-86-
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