# Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Income Tax Return for Individual Taxpayers
**AGENCY:**
Departmental Offices, U.S. Department of the Treasury.
**ACTION:**
Notice of Information Collection; request for comment.
**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 16, 2024 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 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 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 also 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. In filing season 2024, the Internal Revenue Service (IRS) will launch a pilot program for a free direct e-file tax return system (Direct File). This limited-scale pilot will allow the IRS to evaluate the costs, benefits, and operational challenges associated with providing such an optional service to taxpayers.
This approval package is being submitted for renewal purposes only.
*Type of Review:* Revision of a currently approved collection.
*Affected Public:* Individuals or Households, Farms.
*Estimated Number of Respondents:* 171,800,000.
*Estimated Time per Respondent (Hours):* 13.
*Estimated Total Annual Time (Hours):* 2,249,000,000.
*Estimated Total Annual Monetized Time ($):* 46,342,000,000.
*Estimated Total Out-of-Pockets Costs ($):* 45,365,000,000.
*Estimated Total Monetized Burden ($):* 91,707,000,000.
**Note:**
Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time.
| Primary form filed or type of taxpayer | | Percentage of | Time burden | Average time burden | Total time | Record | Tax planning | Form | All other | Money burden | Average cost | Total monetized burden |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| All Taxpayers | 100% | 13 | 6 | 2 | 4 | 1 | $270 | $540 | | | | |
| Type of Taxpayer | | | | | | | | | | | | |
| Nonbusiness ** | 72% | 9 | 3 | 1 | 3 | 1 | 150 | 310 | | | | |
| Business *** | 28 | 24 | 12 | 4 | 6 | 2 | 560 | 1,120 | | | | |
| | Average time | Average out-of- | Average total monetized burden |
| --- | --- | --- | --- |
| | | | |
| Total positive income quintiles | | | |
| 0 to 20 | 7.8 | 80 | $146 |
| 20 to 40 | 10.9 | 128 | 242 |
| 40 to 60 | 11.6 | 165 | 327 |
| 60 to 80 | 13.1 | 232 | 480 |
| 80 to 100 | 22.7 | 726 | 1,497 |
| | | | |
| Total Income Quintiles: | | | |
| 0 to 20 | 6.9 | 71 | 129 |
| 20 to 40 | 9.3 | 112 | 212 |
| 40 to 60 | 9.0 | 139 | 277 |
| 60 to 80 | 9.1 | 185 | 384 |
| 80 to 100 | 10.8 | 322 | 737 |
| | | | |
| Total Income Quintiles | | | |
| 0 to 20 | 11.9 | 125 | 225 |
| 20 to 40 | 18.5 | 204 | 379 |
| 40 to 60 | 21.0 | 258 | 507 |
| 60 to 80 | 22.0 | 338 | 697 |
| 80 to 100 | 33.1 | 1,077 | 2,155 |
(Authority: *44 U.S.C. 3501 et seq* .)
Melody Braswell,
Treasury PRA Clearance Officer.