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 Department of the Treasury
 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 February 10, 2021 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 Molly Stasko by emailing 
                        *PRA@treasury.gov,*
                         calling (202) 622-8922, or viewing the entire information collection request at 
                        *www.reginfo.gov.*


SUPPLEMENTARY INFORMATION: *Title:*
                     U.S. Income Tax Return for Individual Taxpayers. *OMB Control Number:*
                     1545-0074. *Regulation Project 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. There have been additions and removals of forms included in this approval package. These changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of the 60-day 
                    **Federal Register**
                     notice on October 30, 2020 (85 FR 68956). The estimated burden figures have been updated and summarized below. *Type of Review:*
                     Revision of a currently approved collection. *Affected Public:*
                     Individuals or Households, Farms. *Estimated Number of Respondents:*
                     164,500,000. *Estimated Time per Respondent:*
                     12 hours. *Estimated Total Annual Burden Hours:*
                     1.955 billion. *Total Estimated Out-of-Pocket Costs:*
                     $37.960 billion. *Estimated Out-of-Pocket Cost per Respondent:*
                     $231. *Total Monetized Burden:*
                     $71.943 billion. *Estimated Total Monetized Burden per Respondent:*
                     $437. *Note:*
                     Amounts below are estimates for FY 2021. Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Totals may not add due to rounding.
                    ( print page 2042) Table 1—ICB Estimates for the 1040/SR/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules FY2021
FY20
Program
                             change due to 
                             adjustment
Program
                             change due to 
                             new legislation
Program
                             change due to 
                             agency
FY 21Number of Taxpayers
159,300,000
5,200,000


164,500,000Burden in Hours
1,717,000,000
279,000,000


1,995,000,000Burden in Dollars
33,267,000,000
4,695,000,000

(1,000,000)
37,960,000,000Monetized Total Burden
60,997,000,000
10,951,000,000

(4,000,000)
71,943,000,000
 Table 2 below provides information specific to taxpayer burden incurred by Form 1040 filers. Table 2—All Form 1040 Filers
Primary form filed or type of taxpayer
Time burden
Money burdenPercentage
                             of returns
Average time burden
                             (hours) ***
Average
                             cost 
                             (dollars)
Total
                             monetized 
                             burden 
                             (dollars)Total time
Recordkeeping
Tax
                             planning
Form
                             completion 
                             and 
                             submission
All otherAll Taxpayers
100
12
5
2
4
1
$230
$440Type of Taxpayer:Nonbusiness **
70
8
3
1
3
1
140
270Business **
30
21
11
3
5
2
440
840*Note:*
                         This table does not include 1040NR, 1040NR-EZ, and 1040X filers.Detail may not add to total due to rounding. Dollars rounded to the nearest $10.** A “business” filer files one or more of the following with Form 1040: Schedule C, C-EZ, E, F, Form 2106, or 2106-EZ. A “non-business” filer does not file any of these schedules or forms with Form 1040.*** Times are rounded to nearest hour.
 Authority:
                    44 U.S.C. 3501 
                        *et seq.* Dated: January 6, 2021. Molly Stasko, Treasury PRA Clearance Officer.
 Appendix A
Form No.
Form nameForm 1040
U.S. Individual Tax Return.Form 1040 Schedule 1
Form 1040 Schedule 1 Additional Income and Adjustments to Income.Form 1040 Schedule 1 (SP)
Additional Income and Adjustments to Income in Spanish.Form 1040 Schedule 2
Form 1040 Schedule 2 Tax.Form 1040 Schedule 2 (SP)
Additional Taxes in Spanish.Form 1040 Schedule 3
Form 1040 Schedule 3 Nonrefundable Credits.Form 1040 Schedule 3 (SP)
Additional Credits and Payments in Spanish.Form 1040 Schedule 4
Form 1040 Schedule 4 Other Taxes.Form 1040 Schedule 5
Form 1040 Schedule 5 Other payments and Refundable Credits.Form 1040 Schedule 6
Form 1040 Schedule 6 Foreign Address and Third-Party Designee.Form 1040-C
U.S. Departing Alien Income Tax Return.Form 1040 X
Amended U.S. Individual Income Tax Return.Form 1040 NR
U.S. Nonresident Alien Income Tax Return.Form 1040 NR-EZ
U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents.Form 1040-PR
Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia—Puerto Rico.Form 1040-SR
U.S. Income Tax Return for Seniors.Form 1040-SS
U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico).Schedule A (1040)
Itemized Deductions.Schedule B (Form 1040)
Interest and Ordinary Dividends.Schedule C (Form 1040)
Profit or Loss from Business.Schedule C-EZ (Form 1040)
Net Profit from Business.Schedule D (Form 1040)
Capital Gains and Losses.Schedule E (Form 1040)
Supplemental Income and Loss.Schedule EIC (Form 1040)
Earned Income Credit.Schedule EIC (SP) (F. 1040)
Earned Income Credit (Spanish version).Schedule F (Form 1040)
Profit or Loss from Farming.Schedule H (Form 1040) and Sch H(PR)
Household Employment Taxes.( print page 2043)Schedule J (Form 1040)
Income Averaging for Farmers and Fishermen.Schedule LEP
Request for Alternative Language Products by Taxpayers with Limited English Proficiency (LEP).Schedule LEP (SP)
Schedule LEP Limited English Proficiency (SP).Schedule R (Form 1040)
Credit for the Elderly or the Disabled.Schedule SE (Form 1040)
Self-Employment Tax.Form 1040 V
Payment Voucher.Form 1040 ES/OCR
Estimated Tax for Individuals (Optical Character Recognition with Form 1040V).Form 1040 ES
Estimate Tax for Individuals.Form 1040 ES (NR)
U.S. Estimated Tax for Nonresident Alien Individuals.Form 1040 ES (PR)
Federales Estimadas del Trabajo por Cuenta Propia y sobre el Impleo de Empleados Domestocs-Puerto Rico.Form 461
Limitation on Business Losses.Form 673
Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911.Form 926
Return by a U.S. Transferor of Property to a Foreign Corporation.Form 965-A
Individual Report of Net 965 Tax Liability.Form 965-C
Transfer Agreement Under 965(h)(3).Form 970
Application to Use LIFO Inventory Method.Form 972
Consent of Shareholder to Include Specific Amount in Gross Income.Form 982
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).Form 1045
Application for Tentative Refund.Form 1098-F
Fines, Penalties and Other Amounts.Form 1116
Foreign Tax Credit.Form 1127
Application for Extension of Time for Payment of Tax.Form 1128
Application to Adopt, Change, or Retain a Tax Year.Form 1310
Statement of Person Claiming Refund Due to a Deceased Taxpayer.Form 2106
Employee Business Expenses.Form 2106-EZ
Unreimbursed Employee Business Expenses.Form 2120
Multiple Support Declaration.Form 2210
Underpayment of Estimated Tax by Individuals, Estates, and Trusts.Form 2210-F
Underpayment of Estimated Tax by Farmers and Fishermen.Form 2350
Application for Extension of Time to File U.S. Income Tax Return.Form 2350 SP
Solicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de lose Estados Unidos.Form 2441
Child and Dependent Care Expenses.Form 2555
Foreign Earned Income.Form 2555 EZ
Foreign Earned Income Exclusion.Form 3115
Application for Change in Accounting Method.Form 3468
Investment Credit.Form 3520
Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts.Form 3800
General Business Credit.Form 3903
Moving Expenses.Form 4070
Employee's Report of Tips to Employer.Form 4070A
Employee's Daily Record of Tips.Form 4136
Credit for Federal Tax Paid on Fuels.Form 4137
Social Security and Medicare Tax on Underreported Tip Income.Form 4255
Recapture of Investment Credit.Form 4361
Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.Form 4562
Depreciation and Amortization.Form 4563
Exclusion of Income for Bona Fide Residents of American Samoa.Form 4684
Causalities and Thefts.Form 4797
Sale of Business Property.Form 4835
Farm Rental Income and Expenses.Form 4852
Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pension Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc..Form 4868
Application for Automatic Extension of Time to File Individual U.S. Income Tax Return.Form 4868 SP
Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos.Form 4952
Investment Interest Expense Deduction.Form 4970
Tax on Accumulation Distribution of Trusts.Form 4972
Tax on Lump-Sum Distributions.Form 5074
Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI).Form 5213
Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit.Form 5329
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.Form 5405
First-Time Homebuyer Credit.Form 5471
Information Return of U.S. Persons with Respect to Certain Foreign Corporations.( print page 2044)Schedule J (Form 5471)
Accumulated Earnings and Profits (E&P) and Taxes of Controlled Foreign Corporations.Schedule M (Form 5471)
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.Schedule O (Form 5471)
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock.Form 5695
Residential Energy Credits.Form 5713
International Boycott Report.Schedule A (Form 5713)
International Boycott Factor (Section 999(c)(1)).Schedule B (Form 5713)
Specifically Attributable Taxes and Income (Section 999(c)(2)).Schedule C (Form 5713)
Tax Effect of the International Boycott Provisions.Form 5884
Work Opportunity Cost.Form 5884-A
Credits for Affected Disaster Area Employees.Form 6198
At-Risk Limitations.Form 6251
Alternative Minimum Tax-Individuals.Form 6252
Installment Sale Income.Form 6478
Biofuel Producer Credit.Form 6765
Credit for Increasing Research Activities.Form 6781
Gains and Losses from Section 1256 Contracts and Straddles.Form 8082
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).Form 8275
Disclosure Statement.Form 8275-R
Regulation Disclosure Statement.Form 8283
Noncash Charitable Contributions.Form 8332
Release of Claim to Exemption for Child of Divorced or Separated Parents.Form 8379
Injured Spouse Claim and Allocation.Form 8396
Mortgage Interest Credit.Form 8453
U.S. Individual Income Tax Declaration for an IRS e-file Return.Schedule LEP
Request for Alternative Language Products by Taxpayers with Limited English Proficiency (LEP).Schedule LEP (SP)
Schedule LEP Limited English Proficiency (SP).Schedule 1 (SP) (F. 1040)
Additional Income and Adjustments to Income in Spanish.Schedule 2 (SP) (F. 1040)
Additional Taxes in Spanish.Schedule 3 (SP) (F. 1040)
Additional Credits and Payments in Spanish.Schedule EIC (SP) (F. 1040)
Earned Income Credit (Spanish version).8915-D
Qualified 2019 Disaster Retirement Plan Distributions and Repayments.Form 8453(SP)
U.S. Individual Income Tax Declaration for an IRS e-file Return (Spanish version).Form 8582
Passive Activity Loss Limitation.Form 8582-CR
Passive Activity Credit Limitations.Form 8586
Low-Income Housing Credit.Form 8594
Asset Acquisition Statement Under Section 1060.Form 8606
Nondeductible IRAs.Form 8609-A
Annual Statement for Low-Income Housing Credit.Form 8611
Recapture of Low-Income Housing Credit.Form 8615
Tax for Certain Children Who Have Investment Income of More than $1,800.Form 8621
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund.Form 8621-A
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company.Form 8689
Allocation of Individual Income Tax to the Virgin Islands.Form 8697
Interest Computations Under the Look-Back Method for Completed Long-Term Contracts.Form 8801
Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts.Schedule 8812 (Form 1040)
Additional Child Tax Credit.Schedule 8812(SP) (Form 1040)
Additional Tax Credit (Spanish version).Form 8814
Parents' Election to Report Child's Interest and Dividends.Form 8815
Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989.Form 8818
Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989.Form 8820
Orphan Drug Credit.Form 8824
Like-Kind Exchanges.Form 8826
Disabled Access Credit.Form 8828
Recapture of Federal Mortgage Subsidy.Form 8829
Expenses for Business Use of Your Home.Form 8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).Form 8834
Qualified Electric Vehicle Credit.Form 8835
Renewable Electricity, Refined Coal, and Indian Coal Production Credit.Form and Instruction
Form 8838.Form
Form 8839.Form 8840
Closer Connection Exception Statement for Aliens.Form 8843
Statement for Exempt Individuals and Individuals with a Medical Condition.Form 8844
Empowerment Zone and Renewal Community Employment Credit.Form 8845
Indian Employment Credit.Form 8846
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.Form 8853
Archer MSA's and Long-Term Care Insurance Contracts.( print page 2045)Form 8854
Initial and Annual Expatriation Information Statement.Form 8858
Information Return of U.S. Persons with Respect to Foreign Disregarded Entities.Schedule M (Form 8858)
Transactions Between controlled Foreign Disregarded Entity and Filer or Other Related Entities.Form 8859
District of Columbia First-Time Homebuyer Credit.Form 8862
Information to Claim Earned Income Credit After Disallowance.Form 8862(SP)
Information to Claim Earned Income Credit After Disallowance (Spanish Version).Form 8863
Education Credits.Form 8864
Biodiesel and Renewable Diesel Fuels Credit.Form 8865
Return of U.S. Persons with Respect to Certain Foreign Partnerships.Schedule K-1 (Form 8865)
Partner's Share of Income Deductions, Credits, etc.Schedule O (Form 8865)
Transfer of Property to a Foreign Partnership.Schedule P (Form 8865)
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.Form 8866
Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.Form 8873
Extraterritorial Income Exclusion.Form 8874
New Markets Credit.Form 8878
IRS e-file Signature Authorization for Form 4686 or Form 2350.Form 8878 SP
Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el Formulario 2350 (SP).Form 8879
IRS e-file Signature Authorization.Form 8879 SP
Autorizacion de firm para presentar la Declaracion por medio del IRS e-file.Form 8880
Credit for Qualified Retirement Savings Contributions.Form 8881
Credit for Small Employer Pensions Plan Startup Costs.Form 8882
Credit for Employer-Provided Childcare Facilities and Services.Form 8885
Health Coverage Tax Credit.Form 8886
Reportable Transaction Disclosure Statement.Form 8888
Direct Deposit of Refund to More than One Account.Form 8889
Health Savings Accounts (HSAs).Form 8891
Beneficiaries of Certain Canadian Registered Retirement Plans.Form 8896
Low Sulfur Diesel Fuel Production Credit.Form 8898
Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession.Form 8900
Qualified Railroad Track Maintenance Credit.Form 8903
Domestic Production Activities Deduction.Form 8906
Distills Spirits Credit.Form 8908
Energy Efficient Home Credit.Form 8910
Alternative Motor Vehicle Credit.Form 8911
Alternative Fuel Vehicle Refueling Property Credit.Form 8912
Credit to Holders of Tax Credit Bonds.Form 8915-A
Qualified 2016 Disaster Retirement Plan Distributions and Repayments.Form 8915-B
Qualified 2017 Disaster Retirement Plan Distributions and Repayments.Form 8915-C
Qualified 2018 Disaster Retirement Plan Distributions and Repayments.Form 8915-D
Qualified 2019 Disaster Retirement Plan Distributions and Repayments.Form 8917
Tuition and Fees Deduction.Form 8919
Uncollected Social Security and Medicare Tax on Wages.Form 8925
Report of Employer-Owned Life Insurance Contracts.Form 8932
Credit for Employer Differential Wage Payments.Form 8933
Carbon Dioxide Sequestration Credit.Form 8936
Qualified Plug-In Electric Drive Motor Vehicle Credit.Form 8941
Credit for Small Employer Health Insurance Premiums.Form 8949
Sales and other Dispositions of Capital Assets.Form 8958
Allocation of Tax Amounts Between Certain Individuals in Community Property States.Form 8962
Premium Tax Credit.Form 8965
Health Coverage Exemptions.8993
Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI).Form 8994
Employer Credit for Paid Family and Medical Leave.Form 9000
Alternative Media Preference.Form 9465
Installment Agreement Request.Form 9465 SP
Solicitud para un Plan de Pagos a Plazos.Form T (Timber)
Forest Activities Schedules.Form W-4
Employee's Withholding Allowance Certificate.FormW—4 P
Withholding Certificate for Pension or Annuity Payments.Form W-4 S
Request for Federal Income Tax Withholding from Sick Pay.Form W-4 V
Voluntary Withholding Request.Form W-4 (SP)
Certificado de Exencion de la Retencion del Empleado.Form W-7
Application for IRS Individual Taxpayer Identification Number.Form W-7 A
Application for Taxpayer Identification Number for Pending U.S. Adoptions.Form W-7 (SP)
Solicitud de Numero de Indenticacion Personal del Contribuyente del Servico de Impuestos Internos.Form W-7 (COA)
Certificate of Accuracy for IRS Individual Taxpayer Identification Number.


[FR Doc. 2021-00316 Filed 1-8-21; 8:45 am] BILLING CODE 4830-01-P