# Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Income Tax Return Forms for Individual Taxpayers
**AGENCY:**
Departmental Offices, U.S. Department of the Treasury.
**ACTION:**
Notice.
**SUMMARY:**
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
**DATES:**
Comments should be received on or before January 21, 2022 to be assured of consideration.
**ADDRESSES:**
Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to *www.reginfo.gov/public/do/PRAMain.* Find this particular information collection by selecting “Currently under 30-day Review—Open for Public Comments” or by using the search function.
**FOR FURTHER INFORMATION CONTACT:**
Copies of the submissions may be obtained from Spencer W. Clark by emailing *[email protected],* calling (202) 927-5331, or viewing the entire information collection request at *www.reginfo.gov.*
**SUPPLEMENTARY INFORMATION:**
**Internal Revenue Service (IRS)**
*Title:* U.S. Income Tax Return for Individual Taxpayers.
*OMB Control Number:* 1545-0074.
*Forms:* Form 1040 and affiliated return forms.
*Type of Review:* Revision of a currently approved collection.
*Description:* IRC sections 6011 & 6012 of the Internal Revenue Code require individuals to prepare and file income tax returns annually. These forms and related schedules are used by individuals to report their income subject to tax and compute their correct tax liability. This information collection request (ICR) covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by individuals required to file Form 1040 and any of its' affiliated forms as explained in the attached table.
There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. A summary of the burden on respondents is given below and fuller discussion is available in the supporting documents submitted to OMB.
*Affected Public:* Individuals or Households, Farms.
*Estimated Number of Respondents:* 163,600,000.
*Frequency of Response:* Annually.
*Estimated Total Number of Annual Responses:* 163,600,000.
*Estimated Time per Response:* 12 hours, 31 minutes.
*Estimated Total Annual Burden Hours:* 2,048,000,000.
*Authority:* 44 U.S.C. 3501 et seq.
Dated: December 16, 2021.
Spencer W. Clark,
Treasury PRA Clearance Officer.
| Primary form filed or type of taxpayer | | Percentage of returns | Time burden | Average time burden | Total time | Record | Tax planning | Form | All other | Money burden | Average cost | Total |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| All Taxpayers | 100 | 13 | 6 | 2 | 4 | 1 | $240 | $460 | | | | |
| Type of Taxpayer | | | | | | | | | | | | |
| Nonbusiness ** | 72 | 9 | 3 | 1 | 3 | 1 | 160 | 290 | | | | |
| Business ** | 28 | 22 | 12 | 4 | 5 | 2 | 470 | 900 | | | | |
The following table shows the average burden estimate for individual entities by total positive income. Total positive income is defined as the sum of all positive income amounts reported on the return.
| All filers | Average time | Average | Average total monetized |
| --- | --- | --- | --- |
| Total positive income quintiles: | | | |
| 0 to 20 | 8.1 | $79 | $144 |
| 20 to 40 | 11.2 | 130 | 237 |
| 40 to 60 | 11.6 | 172 | 318 |
| 60 to 80 | 12.8 | 241 | 455 |
| 80 to 100 | 19.2 | 600 | 1,161 |
| | | | |
| Total Income Decile: | | | |
| 0 to 20 | 7.2 | 70 | $127 |
| 20 to 40 | 9.6 | 117 | 212 |
| 40 to 60 | 9.0 | 150 | 273 |
| 60 to 80 | 8.9 | 198 | 370 |
| 80 to 100 | 10.1 | 333 | 658 |
| | | | |
| Total Income Decile: | | | |
| 0 to 20 | 12.9 | 126 | $228 |
| 20 to 40 | 19.2 | 190 | 358 |
| 40 to 60 | 20.9 | 250 | 475 |
| 60 to 80 | 21.4 | 333 | 642 |
| 80 to 100 | 27.1 | 833 | 1,599 |