Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 100
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107 Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of
or delay any refund. Interest may also be
ments from IRS.gov/Forms. Click on
1998, the Privacy Act of 1974, and the
charged.
“More Information” and then on “Give us
Paperwork Reduction Act of 1980 require
feedback.” Or you can send your com-
Generally, tax returns and return infor-
that when we ask you for information we
ments to Internal Revenue Service, Tax
mation are confidential, as stated in Code
must first tell you our legal right to ask
Forms and Publications Division, 1111
section 6103. However, Code section
for the information, why we are asking
Constitution Ave. NW, IR-6526, Wash-
6103 allows or requires the Internal Reve-
for it, and how it will be used. We must
ington, DC 20224. Don’t send your return
nue Service to disclose or give the infor-
also tell you what could happen if we do
to this address. Instead, see the addresses
mation shown on your tax return to others
not receive it and whether your response
at the end of these instructions.
as described in the Code. For example,
is voluntary, required to obtain a benefit,
we may disclose your tax information to
Although we can't respond individual-
or mandatory under the law.
the Department of Justice to enforce the
ly to each comment received, we do ap-
tax laws, both civil and criminal, and to
preciate your feedback and will consider
This notice applies to all papers you
cities, states, the District of Columbia,
your comments as we revise our tax
file with us, including this tax return. It
and U.S. commonwealths or possessions
forms and instructions.
also applies to any questions we need to
to carry out their tax laws. We may dis-
ask you so we can complete, correct, or
Estimates of Taxpayer
close your tax information to the Depart-
process your return; figure your tax; and
Burden
ment of Treasury and contractors for tax
collect tax, interest, or penalties.
administration purposes; and to other per-
The following table shows burden esti-
Our legal right to ask for information
sons as necessary to obtain information
mates based on current statutory require-
is Internal Revenue Code sections 6001,
needed to determine the amount of or to
ments as of September 2017, for taxpay-
6011, and 6012(a), and their regulations.
collect the tax you owe. We may disclose
ers filing a 2017 Form 1040, 1040A, or
They say that you must file a return or
your tax information to the Comptroller
1040EZ tax return. Time spent and
statement with us for any tax you are lia-
General of the United States to permit the
out-of-pocket costs are presented sepa-
ble for. Your response is mandatory under
Comptroller General to review the Inter-
rately. Time burden is broken out by tax-
these sections. Code section 6109 re-
nal Revenue Service. We may disclose
payer activity, with recordkeeping repre-
quires you to provide your identifying
your tax information to committees of
senting
the
largest
component.
number on the return. This is so we know
Congress; federal, state, and local child
Out-of-pocket costs include any expenses
who you are, and can process your return
support agencies; and to other federal
incurred by taxpayers to prepare and sub-
and other papers. You must fill in all parts
agencies for the purposes of determining
mit their tax returns. Examples include
of the tax form that apply to you. But you
entitlement for benefits or the eligibility
tax return preparation and submission
do not have to check the boxes for the
for and the repayment of loans. We may
fees, postage and photocopying costs, and
Presidential Election Campaign Fund or
also disclose this information to other
tax preparation software costs. While
for the third-party designee. You also do
countries under a tax treaty, to federal and
these estimates don’t include burden asso-
not have to provide your daytime phone
state agencies to enforce federal nontax
ciated with post-filing activities, IRS op-
number.
criminal laws, or to federal law enforce-
erational data indicate that electronically
ment and intelligence agencies to combat
prepared and filed returns have fewer
You are not required to provide the in-
terrorism.
arithmetic errors, implying lower post-fil-
formation requested on a form that is sub-
Please keep this notice with your re-
ing burden.
ject to the Paperwork Reduction Act un-
cords. It may help you if we ask you for
less the form displays a valid OMB con-
Reported time and cost burdens are na-
other information. If you have questions
trol number. Books or records relating to
tional averages and don’t necessarily re-
about the rules for filing and giving infor-
a form or its instructions must be retained
flect a “typical” case. Most taxpayers ex-
mation, please call or visit any Internal
as long as their contents may become ma-
perience lower than average burden, with
Revenue Service office.
terial in the administration of any Internal
taxpayer burden varying considerably by
We Welcome Comments on
Revenue law.
taxpayer type. For instance, the estimated
Forms
average time burden for all taxpayers fil-
We ask for tax return information to
ing a Form 1040, 1040A, or 1040EZ is 12
carry out the tax laws of the United
We try to create forms and instructions
hours, with an average cost of $210 per
States. We need it to figure and collect
that can be easily understood. Often this
return. This average includes all associ-
the right amount of tax.
is difficult to do because our tax laws are
ated forms and schedules, across all prep-
very complex. For some people with in-
aration methods and taxpayer activities.
If you do not file a return, do not pro-
come mostly from wages, filling in the
The average burden for taxpayers filing
vide the information we ask for, or pro-
forms is easy. For others who have busi-
Form 1040 is about 15 hours and $270;
vide fraudulent information, you may be
nesses, pensions, stocks, rental income, or
the average burden for taxpayers filing
charged penalties and be subject to crimi-
other investments, it is more difficult.
Form 1040A is about 7 hours and $90;
nal prosecution. We may also have to dis-
and the average for Form 1040EZ filers is
allow the exemptions, exclusions, credits,
If you have suggestions for making
about 5 hours and $40.
deductions, or adjustments shown on the
these forms simpler, we would be happy
tax return. This could make the tax higher
to hear from you. You can send us com-
-100-
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