83 FR 34698 - Proposed Collection; Comment Request for Regulation Project
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 83, Issue 140 (July 20, 2018)
Internal Revenue Service
Federal Register Volume 83, Issue 140 (July 20, 2018)
| Page Range | 34698-34700 | |
| FR Document | 2018-15627 |
[Federal Register Volume 83, Number 140 (Friday, July 20, 2018)] [Notices] [Pages 34698-34700] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-15627] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- SUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments on forms used by individual taxpayers: Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ and revised Form W-4. The remainder of the collection including Schedules A, B, C, C-EZ, D, E, EIC, F, H, J, R, and SE, Form 1040NR, Form 1040NR- EZ, Form 1040X, and all attachments to these forms will be addressed on the next submission of the information collection. DATES: Comments should be received on or before September 18, 2018 to be assured of consideration. ADDRESSES: Taxpayers may submit comments electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS-2018-0015 in the search field on the regulation.gov homepage to find this notice and submit comments). All recommendations for guidance submitted by the public in response to this notice will be available for public inspection and copying in their entirety. Direct all written comments to Laurie Brimmer, Internal Revenue Service, at (202) 317-5756, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form should be directed to Kerry Dennis at Internal Revenue Service, at (202) 317-5751 Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at [email protected]. SUPPLEMENTARY INFORMATION: PRA Approval of Forms Used by Individual Taxpayers Under the PRA, OMB assigns a control number to each ''collection of information'' that it reviews and approves for use by an agency. The PRA also requires agencies to estimate the burden for each collection of information. Burden estimates for each control number are displayed in (1) PRA notices that accompany collections of information, (2) Federal Register notices such as this one, and (3) OMB's database of approved information collections. Taxpayer Burden Model The IRS uses the Individual Taxpayer Burden Model (ITBM) to estimate the burden experienced by individual taxpayers when complying with Federal tax laws. The model was developed using a survey of tax year 2015 individual taxpayers that was fielded in 2016 and 2017. The approach to measuring burden focuses on the characteristics and activities undertaken by individual taxpayers in meeting their tax return filing obligations. Burden is defined as the time and out-of-pocket costs incurred by taxpayers in complying with the Federal tax system. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation fees, the purchase price of tax preparation software, submission fees, photocopying costs, postage, and phone calls (if not toll-free). The methodology distinguishes among preparation method, taxpayer activities, taxpayer type, filing method, and income level. Indicators of tax law and administrative complexity, as reflected in the tax forms and instructions, are incorporated into the model. Preparation methods reflected in the model are as follows:Self-prepared without software, Self-prepared with software, and Use of a paid preparer or tax professional. Types of taxpayer activities reflected in the model are as follows: Recordkeeping, Tax planning, Gathering tax materials, Use of services (IRS and other), Form completion, and Form submission. Taxpayer Burden Estimates Summary level results from fiscal year 2018 using this methodology are presented below. The data shown were the best forward-looking estimates available for income tax returns filed for tax year 2017. The burden estimates were based on tax year 2017 statutory requirements as of January 31, 2018 for taxpayers filing a tax year 2017 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of- pocket costs are presented separately. Time burden is broken out by taxpayer activity, with record keeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. Reported time and cost burdens are national averages and do not necessarily reflect a ``typical'' case. Most taxpayers [[Page 34699]] experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a tax year 2017 Form 1040, 1040A, or 1040EZ is 12 hours, with an average cost of $210 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities. The average burden for taxpayers filing a tax year 2017 Form 1040 is about 15 hours and $270; the average burden for taxpayers filing a tax year 2017 Form 1040A is about 7 hours and $90; and the average for a tax year 2017 Form 1040EZ filers is about 5 hours and $40. Within each of these estimates there is significant variation in taxpayer activity. For example, tax year 2017 non-business taxpayers are expected to have an average burden of about 8 hours and $120, while tax year 2017 business taxpayers are expected to have an average burden of about 21 hours and $410. Similarly, tax preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location. Proposed PRA Submission to OMB Title: U.S. Individual Income Tax Return. OMB Number: 1545-0074. Form Numbers: Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ and revised Form W-4. Abstract: These forms are used by individuals to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistical use. Current Actions: 2018 Draft Form 1040 The revised 2018 Form 1040 is in draft form and subject to change. The updated form, full set of draft instructions, and updated burden and cost estimates will be included in the 30day FRN issued by Treasury. Following the most expansive tax law changes in 30 years, Treasury asked the IRS to look at ways to improve the 1040 filing experience. In response, the IRS took a strategic look at the family of 1040 forms with a goal of simplifying the experience for taxpayers and our partners in the tax industry. The 2018 draft Form 1040 replaces the current Form 1040 as well as the Form 1040A and the Form 1040EZ. The 2018 draft Form 1040 uses a ``building block'' approach, which can be supplemented with additional schedules as needed. The 2018 draft Form 1040 goes from the current 79 lines to somewhere around 23 lines. Taxpayers with straightforward tax situations would only need to file this new 1040 with no additional schedules. The changes effective in 2018 and affecting the tax returns taxpayers will file in 2019 include (but are not limited to); The Filing Status section was simplified. The filing status is ``Single'' if only one name is entered; ``Married filing jointly'' if two are entered and no filing status box is checked. Information for the standard deduction was moved below the name entry spaces. The checkbox for ``Full-year health care coverage'' was moved to the first page. The ``Exemptions'' section was renamed ``Dependents.'' Taxpayers will continue to list individuals for whom they claim tax benefits associated with an exemption. Only two dependents can be listed on the form itself. Just as in 2017, dependents who cannot be listed on the form must be identified in an attached statement. The entry spaces for subtotaling exemptions were removed; a new checkbox was added for dependents who qualify for the credit for other dependents. The signature block was moved. An entry space was added for the spouse's identity protection PIN in lieu of the taxpayer's daytime phone number. The ``Paid Preparers'' section was shortened and a third- party designee box was added. Taxpayers with third-party designees or a foreign address must attach Schedule 6. Line 4 (IRAs, pensions and annuities) combined 2017 Form 1040, lines 15 and 16. Line 6 is a subtotal from Schedule 1, which includes less common types of income, as well as any adjustments to income. Line 9 was added for the qualified business income deduction under section 199A. Line 11 is the chapter 1 tax. Taxpayers with less common situations will enter an amount from Schedule 2, which generally includes lines 44 through 47 of the 2017 Form 1040. Line 12 is the child tax credit and/or credit for other dependents. Taxpayers with other nonrefundable credits, will enter a subtotal from Schedule 3, which generally includes lines 48 through 55 of the 2017 Form 1040. Line 14 is a subtotal from Schedule 4, which generally includes the items from the ``Other Taxes'' section of the 2017 Form 1040. Line 17 is refundable credits and some payments. The earned income credit, additional child tax credit, and American opportunity tax credit remain on the form. Taxpayers with other credits and payments will enter an amount from Schedule 5, which generally includes items from the ``Payments'' section of the 2017 Form 1040. Treasury's Office of Tax Analysis projects that roughly 25% of projected 2018 individual income tax filers would be able to file the new form without any attachments (meaning any of the six new schedules or any existing forms or schedules that are retained). For context, in Tax Year 2015, 16% of 1040 series returns filed were Form 1040-EZ. 2019 Draft Form W-4 The Form W-4 was changed for 2019 as a result of PL 115-97 (Tax Reform Act of 2017), especially section 11041, which reduced the personal exemption amount to zero and modified the statute related to withholding of tax from wages. Even though most tax changes were effective for tax year 2018, PL 115-97 allowed these withholding changes to be delayed until 2019. The Form W-4 is modified to remove the reliance on the personal exemption and discrete number of withholding allowances. The Form W-4 has separate instructions, which provide comprehensive guidance for employees and employers. For ease of use in simple situations, a summary version of the instructions has been added to the back of the 2019 W-4 form for quick reference. New lines were added to the W-4 in order to provide more accurate withholding amounts. The Form W-4 provides more accurate withholding by addressing credits, other income, deductions and a graduated tax rate structure directly, rather than converting these items to a discrete number of withholding allowances tied to the personal exemption amount under prior law. The Form W-4 reduces complexity for employees by allowing them to directly report tax credits and adjustments to income, rather than using worksheets to convert these items to withholding allowances. Burden Impact Evaluation A thorough analysis of the impact of the Tax Cuts and Jobs Act (TCJA) of 2017 on the burden faced by individual taxpayers in complying with the Federal tax law is still underway but preliminary results indicate that the overall impact of the law on individuals will lower taxpayer burden. Currently, the average time to complete a tax year 2018 individual tax return is estimated [[Page 34700]] to decrease by 4% to 7% and the average out-of-pocket costs are estimated to decrease 1% to 3%. A more detailed evaluation of the impact of specific provisions will be provided soon. The expected impact of TCJA provisions by statutory and discretionary change are provided below: Statutory Changes--Overall, the statutory changes are expected to lead to an overall decrease in burden. There are three major changes that are expected to have a material impact on burden in the TCJA. 1. The increase in the standard deduction and the limitation on the Schedule A tax deduction, taken together, are the most substantial changes introduced in the TCJA. These changes are expected to decrease the number of Schedule A filers from 46 million to 20 million. The 26 million drop in Schedule A filings is expected to lead to a material decrease in burden. 2. The change in thresholds on the Form 6251 for alternative minimum tax is expected to lead to a significant decrease in Form 6251 filings, from 10 million to 1 million or less. This change should also lead to a material drop in burden. 3. The new Sec 199A Deduction for qualified business income is expected to increase burden for many filers who report sole proprietor and passthrough income. The deduction is also expected to increase the number of filers with sole proprietors and passthrough income which should increase burden. Overall, the decreases in burden from the change in Schedule A and Form 6251 filings are expected to more than offset the increase burden from the Sec 199A Deduction. IRS Discretionary Changes--The largest discretionary change in place for tax year 2018 is the redesign of the Form 1040 and the discontinuance of Forms 1040A, and 1040EZ. Modest decreases in burden are expected for some taxpayers who prepare by hand without using a paid preparer or tax software but overall, the transition from Forms 1040, 1040A, and 1040EZ to the shortened Form 1040 is not expected to have a material impact on the burden individual taxpayers face. Approximately 95% of individual taxpayers use a paid preparer or tax software to complete their tax return and almost 90% of individual taxpayers e-file. Currently, these taxpayers using assisted methods interact with either a tax software interface or a paid prepare so they have limited interaction with the tax forms themselves. There is very little expectation for their experience to change so the form redesign is not expected to have a material impact on them. The impact of the Form 1040 redesign on the approximately 5% of individual taxpayers who complete their taxes by hand without using a paid preparer or software is not expected to have a material impact on overall filing burden. The current expectation is that some taxpayers who prepare unassisted will have marginally lower burden while others will have marginally higher burden. For example, taxpayers who previously filed a Form 1040EZ may experience slightly more burden because they need to evaluate more information than before while a segment of taxpayers who previously filed the Form 1040 and 1040A may experience slightly less burden because they need to evaluate less information than before. In addition, some filers are expected to experience a reduction in burden from the separation of the components of the Form 1040 onto the new set of schedules while some are not. Overall, the minor increases and decreases that this population experiences are expected to mostly offset and lead to an immaterial change in burden. Type of Review: Revision of currently approved collections. Affected Public: Individuals or households. Estimated Number of Respondents: 157,800,000. Total Estimated Time: 1.970 billion hours (1,970,000,000 hours). Estimated Time per Respondent: 12.48 hours. Total Estimated Out-of-Pocket Costs: $32.315 billion ($32,315,000,000). Estimated Out-of-Pocket Cost per Respondent: $205. Total Estimated Monetized Burden: $63.373 billion ($63,373,000,000). Estimated Monetized Burden per Respondent: $402. The following paragraph applies to all of the collections of information covered by this notice. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: July 17, 2018. Roberto Mora-Figueroa, Acting Section Chief, Special Services. [FR Doc. 2018-15627 Filed 7-18-18; 11:15 am] BILLING CODE 4830-01-P
![34698 Federal Register / Vol. 83, No. 140 / Friday, July 20, 2018 / Notices
requiring a Recipient to have a legally paperwork and respondent burden, taxpayers when complying with Federal
binding agreement with an entity that invites the general public and other tax laws. The model was developed
has a mortgage lending license is often Federal agencies to take this using a survey of tax year 2015
not feasible. In this scenario, it is more opportunity to comment on continuing individual taxpayers that was fielded in
reliable to have the Recipient provide information collections, as required by 2016 and 2017. The approach to
the mortgage financing directly to the the Paperwork Reduction Act of 1995. measuring burden focuses on the
Low-Income Families. The CDFI Fund The IRS is soliciting comments on forms characteristics and activities undertaken
has determined that for the purpose of used by individual taxpayers: Comment by individual taxpayers in meeting their
evidencing Commitment to a Project for Request focused on Form 1040 and tax return filing obligations.
Purchase and achieving Project Schedules 1, 2, 3, 4, 5, 6, the Burden is defined as the time and out-
Completion for Purchase, a Recipient’s discontinuance of 1040A and 1040EZ of-pocket costs incurred by taxpayers in
entire portfolio of Homeownership and revised Form W–4. The remainder complying with the Federal tax system.
financed and/or supported with its CMF of the collection including Schedules A, Out-of-pocket costs include any
Award will be deemed a Project. B, C, C–EZ, D, E, EIC, F, H, J, R, and SE, expenses incurred by taxpayers to
For the above stated reasons, the CDFI Form 1040NR, Form 1040NR–EZ, Form prepare and submit their tax returns.
Fund is issuing a general waiver herein 1040X, and all attachments to these Examples include tax return preparation
of 12 CFR 1807.501(b) in cases where forms will be addressed on the next fees, the purchase price of tax
the CMF Award Recipient serves in the submission of the information preparation software, submission fees,
role as the developer for the Project or collection. photocopying costs, postage, and phone
is financing and/or supporting a Project DATES: Comments should be received on calls (if not toll-free).
for Purchase and the Project is not or before September 18, 2018 to be The methodology distinguishes
owned, sponsored, or being developed assured of consideration. among preparation method, taxpayer
by a limited partnership or limited activities, taxpayer type, filing method,
ADDRESSES: Taxpayers may submit
liability company or other separate and income level. Indicators of tax law
comments electronically via the Federal
entity. Additionally, the CDFI Fund is and administrative complexity, as
eRulemaking Portal at
issuing a general waiver herein of 12 reflected in the tax forms and
www.regulations.gov (type IRS–2018–
CFR 1807.501(b) in cases where the instructions, are incorporated into the
0015 in the search field on the
Recipient is committing its CMF Award model.
regulation.gov homepage to find this
to a Loan Loss Reserve made by the Preparation methods reflected in the
notice and submit comments). All
Recipient, where the reserve is not model are as follows:
recommendations for guidance • Self-prepared without software,
pledged to a third party or separate submitted by the public in response to
entity affiliated with the Recipient, but • Self-prepared with software, and
this notice will be available for public • Use of a paid preparer or tax
is used to reserve against losses from inspection and copying in their entirety.
loans directly made by the Recipient. professional.
Direct all written comments to Laurie Types of taxpayer activities reflected
In lieu of a legally binding written
Brimmer, Internal Revenue Service, at in the model are as follows:
agreement, such Recipients will be able
(202) 317–5756, Room 6529, 1111 • Recordkeeping,
to evidence a Commitment via a Board
of Director’s resolution for an identified
Constitution Avenue NW, Washington, • Tax planning,
Project. The resolution will be required
DC 20224. • Gathering tax materials,
to be in the form and substance FOR FURTHER INFORMATION CONTACT: • Use of services (IRS and other),
acceptable to the CDFI Fund in its sole Requests for additional information or • Form completion, and
discretion. The CDFI Fund has copies of the form should be directed to • Form submission.
determined that providing this waiver Kerry Dennis at Internal Revenue Taxpayer Burden Estimates
does not adversely affect the Service, at (202) 317–5751 Room 6529,
1111 Constitution Avenue NW, Summary level results from fiscal year
achievement of the purposes of HERA. 2018 using this methodology are
Washington, DC 20224, or through the
Authority: Pub. L. 110–289. 12 U.S.C. internet, at omb.unit@irs.gov. presented below. The data shown were
4701, 12 CFR part 1805, 12 CFR part 1807, the best forward-looking estimates
12 CFR part 1815, 12 U.S.C. 4502. SUPPLEMENTARY INFORMATION:
available for income tax returns filed for
Mary Ann Donovan, PRA Approval of Forms Used by tax year 2017.
Director, Community Development Financial Individual Taxpayers The burden estimates were based on
Institutions Fund. Under the PRA, OMB assigns a tax year 2017 statutory requirements as
[FR Doc. 2018–15473 Filed 7–19–18; 8:45 am] control number to each ’’collection of of January 31, 2018 for taxpayers filing
BILLING CODE 4810–70–P information’’ that it reviews and a tax year 2017 Form 1040, 1040A, or
approves for use by an agency. The PRA 1040EZ tax return. Time spent and out-
also requires agencies to estimate the of-pocket costs are presented separately.
DEPARTMENT OF THE TREASURY burden for each collection of Time burden is broken out by taxpayer
information. Burden estimates for each activity, with record keeping
Internal Revenue Service control number are displayed in (1) PRA representing the largest component.
notices that accompany collections of Out-of-pocket costs include any
Proposed Collection; Comment expenses incurred by taxpayers to
information, (2) Federal Register notices
Request for Regulation Project prepare and submit their tax returns.
such as this one, and (3) OMB’s
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AGENCY: Internal Revenue Service (IRS), database of approved information Examples include tax return preparation
Treasury. collections. and submission fees, postage and
ACTION: Notice and request for photocopying costs, and tax preparation
Taxpayer Burden Model software costs.
comments.
The IRS uses the Individual Taxpayer Reported time and cost burdens are
SUMMARY: The Internal Revenue Service, Burden Model (ITBM) to estimate the national averages and do not necessarily
as part of its continuing effort to reduce burden experienced by individual reflect a ‘‘typical’’ case. Most taxpayers
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![34700 Federal Register / Vol. 83, No. 140 / Friday, July 20, 2018 / Notices
to decrease by 4% to 7% and the 1040A, and 1040EZ to the shortened Total Estimated Out-of-Pocket Costs:
average out-of-pocket costs are Form 1040 is not expected to have a $32.315 billion ($32,315,000,000).
estimated to decrease 1% to 3%. A more material impact on the burden Estimated Out-of-Pocket Cost per
detailed evaluation of the impact of individual taxpayers face. Respondent: $205.
specific provisions will be provided Approximately 95% of individual
soon. taxpayers use a paid preparer or tax Total Estimated Monetized Burden:
The expected impact of TCJA software to complete their tax return $63.373 billion ($63,373,000,000).
provisions by statutory and and almost 90% of individual taxpayers Estimated Monetized Burden per
discretionary change are provided e-file. Currently, these taxpayers using Respondent: $402.
below: assisted methods interact with either a The following paragraph applies to all
Statutory Changes—Overall, the tax software interface or a paid prepare of the collections of information covered
statutory changes are expected to lead to so they have limited interaction with by this notice.
an overall decrease in burden. There are the tax forms themselves. There is very An agency may not conduct or
three major changes that are expected to little expectation for their experience to
have a material impact on burden in the sponsor, and a person is not required to
change so the form redesign is not respond to, a collection of information
TCJA. expected to have a material impact on
1. The increase in the standard unless the collection of information
them. displays a valid OMB control number.
deduction and the limitation on the The impact of the Form 1040 redesign
Schedule A tax deduction, taken Books or records relating to a collection
on the approximately 5% of individual
together, are the most substantial of information must be retained as long
taxpayers who complete their taxes by
changes introduced in the TCJA. These as their contents may become material
hand without using a paid preparer or
changes are expected to decrease the software is not expected to have a in the administration of any internal
number of Schedule A filers from 46 material impact on overall filing burden. revenue law. Generally, tax returns and
million to 20 million. The 26 million The current expectation is that some tax return information are confidential,
drop in Schedule A filings is expected taxpayers who prepare unassisted will as required by 26 U.S.C. 6103.
to lead to a material decrease in burden. have marginally lower burden while Request for Comments: Comments
2. The change in thresholds on the others will have marginally higher submitted in response to this notice will
Form 6251 for alternative minimum tax burden. For example, taxpayers who be summarized and/or included in the
is expected to lead to a significant previously filed a Form 1040EZ may request for OMB approval. All
decrease in Form 6251 filings, from 10 experience slightly more burden comments will become a matter of
million to 1 million or less. This change because they need to evaluate more public record. Comments are invited on:
should also lead to a material drop in information than before while a segment (a) Whether the collection of
burden. of taxpayers who previously filed the information is necessary for the proper
3. The new Sec 199A Deduction for Form 1040 and 1040A may experience performance of the functions of the
qualified business income is expected to slightly less burden because they need agency, including whether the
increase burden for many filers who to evaluate less information than before. information shall have practical utility;
report sole proprietor and passthrough In addition, some filers are expected to (b) the accuracy of the agency’s estimate
income. The deduction is also expected experience a reduction in burden from of the burden of the collection of
to increase the number of filers with the separation of the components of the information; (c) ways to enhance the
sole proprietors and passthrough Form 1040 onto the new set of quality, utility, and clarity of the
income which should increase burden. schedules while some are not. Overall, information to be collected; (d) ways to
Overall, the decreases in burden from the minor increases and decreases that minimize the burden of the collection of
the change in Schedule A and Form this population experiences are information on respondents, including
6251 filings are expected to more than expected to mostly offset and lead to an through the use of automated collection
offset the increase burden from the Sec immaterial change in burden. techniques or other forms of information
199A Deduction. Type of Review: Revision of currently technology; and (e) estimates of capital
IRS Discretionary Changes—The approved collections. or start-up costs and costs of operation,
largest discretionary change in place for Affected Public: Individuals or maintenance, and purchase of services
tax year 2018 is the redesign of the Form households. to provide information.
1040 and the discontinuance of Forms Estimated Number of Respondents:
1040A, and 1040EZ. Modest decreases Approved: July 17, 2018.
157,800,000.
in burden are expected for some Total Estimated Time: 1.970 billion Roberto Mora-Figueroa,
taxpayers who prepare by hand without hours (1,970,000,000 hours). Acting Section Chief, Special Services.
using a paid preparer or tax software but Estimated Time per Respondent: [FR Doc. 2018–15627 Filed 7–18–18; 11:15 am]
overall, the transition from Forms 1040, 12.48 hours. BILLING CODE 4830–01–P
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Document Created: 2018-07-20 01:18:13
Document Modified: 2018-07-20 01:18:13
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice and request for comments. | |
| Dates | Comments should be received on or before September 18, 2018 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the form should be directed to Kerry Dennis at Internal Revenue Service, at (202) 317-5751 Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at [email protected] | |
| FR Citation | 83 FR 34698 |
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