agencies, as provided by law. We may disclose it to cities,
Privacy Act and Paperwork Reduction Act Notice.
states, the District of Columbia, and U.S. commonwealths
We ask for this information to carry out the tax laws of the
or possessions to carry out their tax laws. We may also
United States. We need it to figure and collect the right
disclose this information to other countries under a tax
amount of tax. Our legal right to ask for this information is
treaty, to federal and state agencies to enforce federal
Internal Revenue Code section 6654, which requires that
nontax criminal laws, or to federal law enforcement and
you pay your taxes in a specified manner to avoid being
intelligence agencies to combat terrorism.
penalized. Additionally, sections 6001, 6011, and 6012(a)
If you do not file a return, do not give the information
and their regulations require you to file a return or
asked for, or give fraudulent information, you may be
statement for any tax for which you are liable; section
charged penalties and be subject to criminal prosecution.
6109 requires you to provide your identifying number.
Failure to provide this information, or providing false or
Please keep this notice with your records. It may help
fraudulent information, may subject you to penalties.
you if we ask you for other information. If you have any
questions about the rules for filing and giving information,
You are not required to provide the information
please call or visit any Internal Revenue Service office.
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
The average time and expenses required to complete
control number. Books or records relating to a form or its
and file this form will vary depending on individual
instructions must be retained as long as their contents
circumstances. For the estimated averages, see the
may become material in the administration of any Internal
instructions for your income tax return.
Revenue law. Generally, tax returns and return
If you have suggestions for making this package
information are confidential, as stated in Code section
simpler, we would be happy to hear from you. See the
6103.
instructions for your income tax return.
We may disclose the information to the Department of
Justice for civil and criminal litigation and to other federal
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Form 1040-ES (2013)