Form 1040 Instructions - 2015 Page 99
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105 and the average for Form 1040EZ filers is
taxpayers are expected to have an average
preparer used, and the geographic loca-
about 5 hours and $40.
burden of about 22 hours and $410. Simi-
tion.
larly, tax preparation fees and other
Within each of these estimates there is
If you have comments concerning the
out-of-pocket costs vary extensively de-
significant variation in taxpayer activity.
time and cost estimates below, you can
pending on the tax situation of the taxpay-
For example, nonbusiness taxpayers are
contact us at either one of the addresses
er, the type of software or professional
expected to have an average burden of
shown under We Welcome Comments on
about 8 hours and $110, while business
Forms.
Estimated Average Taxpayer Burden for Individuals by Activity
Average Burden
Average Time (Hours)
Average
Cost
Form
(Dollars)*
Completion
Primary Form Filed or
Percentage
Total
Record
Tax
and
All
Type of Taxpayer
of Returns
Time
Keeping
Planning
Submission
Other
All taxpayers
100
13
6
2
4
1
$200
. . . . . . . . . .
Primary forms filed
1040
69
16
8
2
4
1
270
. . . . . . . . . . . .
1040A
19
7
2
1
3
1
90
. . . . . . . . . . .
1040EZ
12
5
1
1
2
1
40
. . . . . . . . . .
Type of taxpayer
Nonbusiness**
70
8
3
1
3
1
110
. . . . .
Business**
30
22
12
4
5
2
410
. . . . . . . .
*Dollars rounded to the nearest $10.
**You are considered a “business” filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You
are considered a “nonbusiness” filer if you do not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.
-99-
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