Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2017 Page 41

ADVERTISEMENT

Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998, the Privacy Act of
Congress; federal, state, and local child support agencies; and to
1974, and the Paperwork Reduction Act of 1980 require that
other federal agencies for the purposes of determining entitle-
when we ask you for information we must first tell you our legal
ment for benefits or the eligibility for and the repayment of loans.
right to ask for the information, why we are asking for it, and how
We may also disclose this information to other countries under a
it will be used. We must also tell you what could happen if we do
tax treaty, to federal and state agencies to enforce federal nontax
not receive it and whether your response is voluntary, required to
criminal laws, or to federal law enforcement and intelligence
obtain a benefit, or mandatory under the law.
agencies to combat terrorism.
This notice applies to all papers you file with us, including this
Please keep this notice with your records. It may help you if we
tax return. It also applies to any questions we need to ask you so
ask you for other information. If you have questions about the
we can complete, correct, or process your return; figure your tax;
rules for filing and giving information, please call or visit any Inter-
and collect tax, interest, or penalties.
nal Revenue Service office.
We welcome comments on forms. We try to create forms and
Our legal right to ask for information is Internal Revenue Code
instructions that can be easily understood. Often this is difficult to
sections 6001, 6011, and 6012(a), and their regulations. They say
do because our tax laws are very complex. For some people with
that you must file a return or statement with us for any tax you are
income mostly from wages, filling in the forms is easy. For others
liable for. Your response is mandatory under these sections.
who have businesses, pensions, stocks, rental income, or other
Code section 6109 requires you to provide your identifying num-
investments, it is more difficult.
ber on the return. This is so we know who you are, and can proc-
If you have suggestions for making these forms simpler, we
ess your return and other papers. You must fill in all parts of the
would be happy to hear from you. You can send us comments
tax form that apply to you. But you do not have to check the box-
through IRS.gov/FormsComments. Or you can send your com-
es for the Presidential Election Campaign Fund or for the
ments to Internal Revenue Service, Tax Forms and Publications
third-party designee. You also do not have to provide your day-
Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC
time phone number.
20224. Don’t send your return to this address. Instead, see the
You are not required to provide the information requested on a
addresses at the end of these instructions.
form that is subject to the Paperwork Reduction Act unless the
Although we can’t respond individually to each comment re-
form displays a valid OMB control number. Books or records re-
ceived, we do appreciate your feedback and will consider your
lating to a form or its instructions must be retained as long as their
comments as we revise our tax forms and instructions.
contents may become material in the administration of any Inter-
Estimates of Taxpayer Burden
nal Revenue law.
The table below shows burden estimates based upon current
We ask for tax return information to carry out the tax laws of
statutory requirements as of September 2017 for taxpayers filing
the United States. We need it to figure and collect the right
a 2017 Form 1040EZ tax return. Time spent and out-of-pocket
amount of tax.
costs are presented separately. Time burden is broken out by tax-
payer activity, with record keeping representing the largest com-
If you do not file a return, do not provide the information we
ponent. Out-of-pocket costs include any expenses incurred by
ask for, or provide fraudulent information, you may be charged
taxpayers to prepare and submit their tax returns. Examples in-
penalties and be subject to criminal prosecution. We may also
clude tax return preparation and submission fees, postage and
have to disallow the exemptions, exclusions, credits, deductions,
photocopying costs, and tax preparation software costs. While
or adjustments shown on the tax return. This could make the tax
these estimates don’t include burden associated with post-filing
higher or delay any refund. Interest may also be charged.
activities, IRS operational data indicate that electronically pre-
pared and filed returns have fewer arithmetic errors, implying low-
Generally, tax returns and return information are confidential,
er post-filing burden.
as stated in Code section 6103. However, Code section 6103 al-
lows or requires the Internal Revenue Service to disclose or give
Tax preparation fees and other out-of-pocket costs vary exten-
the information shown on your tax return to others as described in
sively depending on the tax situation of the taxpayer, the type of
the Code. For example, we may disclose your tax information to
software or professional preparer used, and the geographic loca-
the Department of Justice to enforce the tax laws, both civil and
tion. Reported time and cost burdens are national averages and
criminal, and to cities, states, the District of Columbia, and U.S.
don’t necessarily reflect a “typical” case. Most taxpayers experi-
commonwealths and possessions to carry out their tax laws. We
ence lower than average burden, with taxpayer burden varying
may disclose your tax information to the Department of Treasury
considerably by taxpayer type. The average burden for Form
and contractors for tax administration purposes; and to other per-
1040EZ filers is about 5 hours and $40.
sons as necessary to obtain information needed to determine the
amount of or to collect the tax you owe. We may disclose your tax
If you have comments concerning the time and cost estimates
information to the Comptroller General of the United States to
that follow, you can contact us at either one of the addresses
permit the Comptroller General to review the Internal Revenue
shown under
We welcome comments on
forms, earlier.
Service. We may disclose your tax information to committees of
-41-
Instructions for Form 1040EZ

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial