1040 Ez Instructions 2015 Page 40
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44Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998, the Privacy Act of
other federal agencies for the purposes of determining entitle-
1974, and the Paperwork Reduction Act of 1980 require that
ment for benefits or the eligibility for and the repayment of loans.
when we ask you for information we must first tell you our legal
We may also disclose this information to other countries under a
right to ask for the information, why we are asking for it, and how
tax treaty, to federal and state agencies to enforce federal nontax
it will be used. We must also tell you what could happen if we do
criminal laws, or to federal law enforcement and intelligence
not receive it and whether your response is voluntary, required to
agencies to combat terrorism.
obtain a benefit, or mandatory under the law.
Please keep this notice with your records. It may help you if we
ask you for other information. If you have questions about the
This notice applies to all papers you file with us, including this
rules for filing and giving information, please call or visit any Inter-
tax return. It also applies to any questions we need to ask you so
nal Revenue Service office.
we can complete, correct, or process your return; figure your tax;
and collect tax, interest, or penalties.
We welcome comments on forms. We try to create forms and
instructions that can be easily understood. Often this is difficult to
Our legal right to ask for information is Internal Revenue Code
do because our tax laws are very complex. For some people with
sections 6001, 6011, and 6012(a), and their regulations. They say
income mostly from wages, filling in the forms is easy. For others
that you must file a return or statement with us for any tax you are
who have businesses, pensions, stocks, rental income, or other
liable for. Your response is mandatory under these sections.
investments, it is more difficult.
Code section 6109 requires you to provide your identifying num-
If you have suggestions for making these forms simpler, we
ber on the return. This is so we know who you are, and can proc-
would be happy to hear from you. You can send us comments
ess your return and other papers. You must fill in all parts of the
from Click on “More Information” and
tax form that apply to you. But you do not have to check the box-
then on “Give us feedback.” Or you can send your comments to
es for the Presidential Election Campaign Fund or for the
Internal Revenue Service, Tax Forms and Publications Division,
third-party designee. You also do not have to provide your day-
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do
time phone number.
not send your return to this address. Instead, see the addresses
at the end of these instructions.
You are not required to provide the information requested on a
Although we cannot respond individually to each comment re-
form that is subject to the Paperwork Reduction Act unless the
ceived, we do appreciate your feedback and will consider your
form displays a valid OMB control number. Books or records re-
comments as we revise our tax forms and instructions.
lating to a form or its instructions must be retained as long as their
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 December 2015 for taxpayers filing a
the United States. We need it to figure and collect the right
2015 1040EZ tax return. Time spent and out-of-pocket costs are
amount of tax.
presented separately. Time burden is broken out by taxpayer ac-
tivity, with record keeping representing the largest component.
If you do not file a return, do not provide the information we
Out-of-pocket costs include any expenses incurred by taxpayers
ask for, or provide fraudulent information, you may be charged
to prepare and submit their tax returns. Examples include tax re-
penalties and be subject to criminal prosecution. We may also
turn preparation and submission fees, postage and photocopying
have to disallow the exemptions, exclusions, credits, deductions,
costs, and tax preparation software costs. While these estimates
or adjustments shown on the tax return. This could make the tax
do not include burden associated with post-filing activities, IRS
higher or delay any refund. Interest may also be charged.
operational data indicate that electronically prepared and filed re-
turns have fewer arithmetic errors, implying lower post-filing bur-
Generally, tax returns and return information are confidential,
den.
as stated in Code section 6103. However, Code section 6103 al-
Tax preparation fees and other out-of-pocket costs vary exten-
lows or requires the Internal Revenue Service to disclose or give
sively depending on the tax situation of the taxpayer, the type of
the information shown on your tax return to others as described in
the Code. For example, we may disclose your tax information to
software or professional preparer used, and the geographic loca-
tion. Reported time and cost burdens are national averages and
the Department of Justice to enforce the tax laws, both civil and
do not necessarily reflect a “typical” case. Most taxpayers experi-
criminal, and to cities, states, the District of Columbia, and U.S.
ence lower than average burden, with taxpayer burden varying
commonwealths and possessions to carry out their tax laws. We
considerably by taxpayer type. The average for Form 1040EZ fil-
may disclose your tax information to the Department of Treasury
ers is about 5 hours and $40.
and contractors for tax administration purposes; and to other per-
sons as necessary to obtain information needed to determine the
If you have comments concerning the time and cost estimates
amount of or to collect the tax you owe. We may disclose your tax
that follow, you can contact us at either one of the addresses
information to the Comptroller General of the United States to
shown under
We welcome comments on
forms, earlier.
permit the Comptroller General to review the Internal Revenue
Service. We may disclose your tax information to committees of
Congress; federal, state, and local child support agencies; and to
-40-
Instructions for Form 1040EZ
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