# Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Income Tax Return for Individual Taxpayers
**AGENCY:**
Departmental Offices, Department of the Treasury.
**ACTION:**
Notice.
**SUMMARY:**
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the burden associated with the U.S. Income Tax Return Forms for Individual Taxpayers.
**DATES:**
Comments should be received on or before January 18, 2023 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.
Copies of the submissions may be obtained from Melody Braswell by emailing *[email protected],* calling (202) 622-1035, 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.
*Form Number:* Form 1040 and affiliated return forms.
*Abstract:* 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.
*Current Actions:* There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. Additionally, there have been additions and removals of some forms included in this approval package. The number of estimated filers for FY22 has been increased based on data on the number of Tax Year 2021 Form 1040 filings and IRS models have been updated to account for macroeconomic inputs such as inflation. Overall, updated tax return data adjustments result in a slightly lower average time burden per response and a slightly higher out-of-pocket cost per response.
*Affected Public:* Individuals or households.
*Estimated Number of Respondents:* 172,600,000.
*Total Estimated Time:* 2.211 billion hours (2,211,000,000 hours).
*Estimated Time per Respondent:* 12.81 hours.
*Total Estimated Monetized Time:* $42.460 billion ($42,460,000,000).
*Estimated Monetized Time per Respondent:* $246.
*Total Estimated Out-of-Pocket Costs:* $42.972 billion ($42,972,000,000).
*Estimated Out-of-Pocket Cost per Respondent:* $249.
*Total Monetized Burden Costs:* $85.432 billion ($85,432,000,000).
*Estimated Total Monetized Burden per Respondent:* $495.
| Primary form filed or type of taxpayer | | Percentage of returns | Time burden | Average time burden (hours) * | Total time | Record | Tax planning | Form | All other | Money burden | Average cost | Total |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| All Taxpayers | 100 | 13 | 6 | 2 | 4 | 1 | $250 | $500 | | | | |
| Type of Taxpayer: | | | | | | | | | | | | |
| Nonbusiness ** | 72 | 8 | 3 | 1 | 3 | 1 | 140 | 280 | | | | |
| Business *** | 28 | 25 | 12 | 5 | 6 | 2 | 530 | 1,060 | | | | |
| | Average time | Average out-of-pocket costs | Average total |
| --- | --- | --- | --- |
| | | | |
| Total positive income quintiles | | | |
| 0 to 20 | 7.3 | $76 | $136 |
| 20 to 40 | 10.9 | 126 | 233 |
| 40 to 60 | 11.6 | 162 | 313 |
| 60 to 80 | 13.1 | 226 | 457 |
| 80 to 100 | 21.6 | 664 | 1,351 |
| | | | |
| Total Income Decile: | | | |
| 0 to 20 | 6.2 | 65 | 115 |
| 20 to 40 | 8.9 | 109 | 200 |
| 40 to 60 | 8.6 | 133 | 256 |
| 60 to 80 | 8.5 | 173 | 348 |
| 80 to 100 | 9.8 | 298 | 651 |
| | | | |
| Total Income Decile: | | | |
| 0 to 20 | 13.4 | 132 | 243 |
| 20 to 40 | 20.3 | 204 | 388 |
| 40 to 60 | 22.4 | 261 | 513 |
| 60 to 80 | 23.0 | 341 | 694 |
| 80 to 100 | 31.7 | 978 | 1,952 |
*Authority:* 44 U.S.C. 3501 *et seq.*
Spencer W. Clark,
Treasury PRA Clearance Officer.