[Federal Register Volume 63, Number 141 (Thursday, July 23, 1998)]
[Notices]
[Pages 39645-39646]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-19697]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1040NR-EZ

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens 
With No Dependents.

DATES: Written comments should be received on or before September 21, 
1998, to be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Martha R. 
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: U.S. Income Tax Return for Certain Nonresident Aliens With 
No Dependents.
    OMB Number: 1545-1468.
    Form Number: 1040NR-EZ.
    Abstract: This form is used by certain nonresident aliens with 
simple tax situations and with no dependents to report their income 
subject to tax and compute the correct tax liability. The information 
on the return is used to determine whether income, deductions, credits, 
payments, etc. are correctly figured.
    Current Actions: Form 1040NR-EZ.
    Line 8 was added to reflect the new student loan interest 
deduction. This deduction was created by Internal Revenue Code section 
221, which was added by section 202(a) of the Taxpayer Relief Act of 
1997. The deduction will be computed on a new worksheet in the 
instructions.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 100,000.
    Estimated Time Per Respondent: 4 hr., 27 min.
    Estimated Total Annual Burden Hours: 445,000.
    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

[[Page 39646]]

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 16, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-19697 Filed 7-22-98; 8:45 am]
BILLING CODE 4830-01-P