Form 1040 Instructions - 2015 Page 98
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105 Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of
or delay any refund. Interest may also be
to hear from you. You can send us com-
1998, the Privacy Act of 1974, and the
charged.
ments
from
Paperwork Reduction Act of 1980 require
Click on “More Information” and then on
Generally, tax returns and return infor-
that when we ask you for information we
“Give us feedback.” Or you can send
mation are confidential, as stated in Code
must first tell you our legal right to ask
your comments to Internal Revenue Serv-
section 6103. However, Code section
for the information, why we are asking
ice, Tax Forms and Publications Division,
6103 allows or requires the Internal Reve-
for it, and how it will be used. We must
1111 Constitution Ave. NW, IR-6526,
nue Service to disclose or give the infor-
also tell you what could happen if we do
Washington, DC 20224. Do not send your
mation shown on your tax return to others
not receive it and whether your response
return to this address. Instead, see the ad-
as described in the Code. For example,
is voluntary, required to obtain a benefit,
dresses at the end of these instructions.
we may disclose your tax information to
or mandatory under the law.
the Department of Justice to enforce the
Although we can't respond individual-
tax laws, both civil and criminal, and to
This notice applies to all papers you
ly to each comment received, we do ap-
cities, states, the District of Columbia,
file with us, including this tax return. It
preciate your feedback and will consider
and U.S. commonwealths or possessions
also applies to any questions we need to
your comments as we revise our tax
to carry out their tax laws. We may dis-
ask you so we can complete, correct, or
forms and instructions.
close your tax information to the Depart-
process your return; figure your tax; and
Estimates of Taxpayer
ment of Treasury and contractors for tax
collect tax, interest, or penalties.
Burden
administration purposes; and to other per-
Our legal right to ask for information
sons as necessary to obtain information
is Internal Revenue Code sections 6001,
The following table shows burden esti-
needed to determine the amount of or to
6011, and 6012(a), and their regulations.
mates based on current statutory require-
collect the tax you owe. We may disclose
They say that you must file a return or
ments as of November 2015, for taxpay-
your tax information to the Comptroller
statement with us for any tax you are lia-
ers filing a 2015 Form 1040, 1040A, or
General of the United States to permit the
ble for. Your response is mandatory under
1040EZ tax return. Time spent and
Comptroller General to review the Inter-
these sections. Code section 6109 re-
out-of-pocket costs are presented sepa-
nal Revenue Service. We may disclose
quires you to provide your identifying
rately. Time burden is broken out by tax-
your tax information to committees of
number on the return. This is so we know
payer activity, with recordkeeping repre-
Congress; federal, state, and local child
who you are, and can process your return
senting
the
largest
component.
support agencies; and to other federal
and other papers. You must fill in all parts
Out-of-pocket costs include any expenses
agencies for the purposes of determining
of the tax form that apply to you. But you
incurred by taxpayers to prepare and sub-
entitlement for benefits or the eligibility
do not have to check the boxes for the
mit their tax returns. Examples include
for and the repayment of loans. We may
Presidential Election Campaign Fund or
tax return preparation and submission
also disclose this information to other
for the third-party designee. You also do
fees, postage and photocopying costs, and
countries under a tax treaty, to federal and
not have to provide your daytime phone
tax preparation software costs. While
state agencies to enforce federal nontax
number.
these estimates do not include burden as-
criminal laws, or to federal law enforce-
sociated with post-filing activities, IRS
You are not required to provide the in-
ment and intelligence agencies to combat
operational data indicate that electronical-
formation requested on a form that is sub-
terrorism.
ly prepared and filed returns have fewer
ject to the Paperwork Reduction Act un-
Please keep this notice with your re-
arithmetic errors, implying lower post-fil-
less the form displays a valid OMB con-
cords. It may help you if we ask you for
ing burden.
trol number. Books or records relating to
other information. If you have questions
a form or its instructions must be retained
about the rules for filing and giving infor-
Reported time and cost burdens are na-
as long as their contents may become ma-
mation, please call or visit any Internal
tional averages and do not necessarily re-
terial in the administration of any Internal
Revenue Service office.
flect a “typical” case. Most taxpayers ex-
Revenue law.
We Welcome Comments on
perience lower than average burden, with
We ask for tax return information to
taxpayer burden varying considerably by
Forms
carry out the tax laws of the United
taxpayer type. For instance, the estimated
States. We need it to figure and collect
average time burden for all taxpayers fil-
We try to create forms and instructions
the right amount of tax.
ing a Form 1040, 1040A, or 1040EZ is 13
that can be easily understood. Often this
hours, with an average cost of $200 per
is difficult to do because our tax laws are
If you do not file a return, do not pro-
return. This average includes all associ-
very complex. For some people with in-
vide the information we ask for, or pro-
ated forms and schedules, across all prep-
come mostly from wages, filling in the
vide fraudulent information, you may be
aration methods and taxpayer activities.
forms is easy. For others who have busi-
charged penalties and be subject to crimi-
The average burden for taxpayers filing
nesses, pensions, stocks, rental income, or
nal prosecution. We may also have to dis-
Form 1040 is about 16 hours and $270;
other investments, it is more difficult.
allow the exemptions, exclusions, credits,
the average burden for taxpayers filing
deductions, or adjustments shown on the
If you have suggestions for making
Form 1040A is about 7 hours and $90;
tax return. This could make the tax higher
these forms simpler, we would be happy
-98-
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