103934 Federal Register / Vol. 89, No. 244 / Thursday, December 19, 2024 / Notices 

TABLE 1—FISCAL YEAR 2025 ESTIMATED AVERAGE TAXPAYER BURDEN FOR INDIVIDUALS FILING A 1040 BY ACTIVITY

Primary form filed or type of taxpayer Time burden Money burden 

Percentage 

of returns 

Average time burden 

(hours) 

Average 

cost 

(dollars) 

Total 

monetized 

burden 

Total time Recordkeeping (dollars) Tax 

planning 

Form 

completion 

and 

submission 

All other 

All Taxpayers ......................... 100 13 5 3 4 1 $290 $560 

Type of Taxpayer: 

Nonbusiness * ................. 71 8 3 1 3 1 160 310 

Business * ....................... 29 24 11 5 6 2 620 1,170 

Note: 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, E, F, or Form 2106. A ‘‘nonbusiness’’ filer does not file any 

of these schedules or forms with Form 1040. 

Source: IRS:RAAS:KDA:TBL (11–25–2024). 

TABLE 2—FISCAL YEAR 2025 TAXPAYER BURDEN STATISTICS BY TOTAL POSITIVE INCOME QUINTILE

Total positive income quintiles Average time 

(hours) 

Average 

out-of-pocket 

costs 

Average total 

monetized burden 

All Filers 

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 

Wage and Investment Filers 

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 

Self Employed Filers 

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 

Source IRS:RAAS:KDA:TBL (11–25–2024). 

(Authority: 44 U.S.C. 3501 et seq.) 

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2024–30074 Filed 12–18–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Proposed Collection; Requesting 

Comments on Tax-Exempt 

Organization Forms 

AGENCY: Departmental Offices, U.S. 

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. The IRS is soliciting 

comments concerning forms used by 

tax-exempt organizations. 

DATES: Comments should be received on 

or before January 21, 2025 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 PRA@treasury.gov, calling 

(202) 622–1035, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

Title: U.S. Tax-Exempt Organization 

Return. 

OMB Number: 1545–0047. 

Form Numbers: Forms 990, 990–EZ, 

990–N, 990–PF, 990–T, 1023, 1023–EZ, 

1024, 1024–A, 1028, 1120–POL, 4720, 

5578, 5884–C, 5884–D, 6069, 6497, 

7203, 8038, 8038–B, 8038–CP, 8038–G, 

8038–GC, 8038–R, 8038–T, 8038–TC, 

8282, 8328, 8330, 8453–TE., 8453–X, 


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Federal Register / Vol. 89, No. 244 / Thursday, December 19, 2024 / Notices 103935 

8718, 8868, 8870, 8871, 8872, 8879–TE, 

8886–T, 8899 and all other related 

forms, schedules, and attachments. 

Abstract: These forms and schedules 

are used to determine that tax-exempt 

organizations fulfill the operating 

conditions within the limitations of 

their tax exemption. The data is also 

used for general statistical purposes. 

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. This approval package is being 

submitted for renewal purposes. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Tax-Exempt 

Organizations. 

Estimated Number of Respondents: 

1,711,300. 

Estimated Time per Respondent 

(Hours): 42 hours, 55 minutes. 

Estimated Total Annual Time (Hours): 

73,440,000. 

Estimated Total Annual Monetized 

Time ($): 3,887,000,000. 

Estimated Total Out-of-Pocket Costs 

($): 1,963,400,000. 

Estimated Total Monetized Burden 

($): 5,850,400,000. 

Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Monetized Time. 

These are forms used by tax-exempt 

organizations. These include Forms 990, 

990–EZ, 990–N, 990–PF, 990–T, and 

related forms and schedules tax-exempt 

organizations attach to their returns. In 

addition, there are numerous Treasury 

Decisions and guidance documents that 

are covered by the burden estimate 

provided in this Notice. See Appendix 

B for a list. 

Tax Compliance Burden 

Tax compliance burden is defined as 

the time and money taxpayers spend to 

comply with their tax filing 

responsibilities. Time-related activities 

include recordkeeping, tax planning, 

gathering tax materials, learning about 

the law and what you need to do, and 

completing and submitting the return. 

Out-of-pocket costs include expenses 

such as purchasing tax software, paying 

a third-party preparer, and printing and 

postage. Tax compliance burden does 

not include a taxpayer’s tax liability, 

economic inefficiencies caused by suboptimal choices related to tax 

deductions or credits, or psychological 

costs. 

BURDEN TOTAL ESTIMATES FOR THE FORM 990 SERIES OF RETURNS AND ASSOCIATED FORMS, SCHEDULES, AND

REGULATIONS

[Fiscal year 2025] 

Fiscal year 2024 

Program change 

due to 

technical 

adjustment 

Program 

change 

due to 

legislative 

adjustment 

Program 

change 

due to 

agency 

adjustment 

Fiscal year 2025 

Number of Taxpayers ...................................... 1,698,500 12,800 ........................ ........................ 1,711,300 

Burden in Hours ............................................... 75,490,000 (2,050,000) ........................ ........................ 73,440,000 

Burden in Monetized Hours ............................. $3,903,500,000 ($16,500,000) ........................ ........................ $3,887,000,000 

Out-of-Pocket Costs ......................................... $1,978,500,000 ($15,100,000) ........................ ........................ $1,963,400,000 

Total Monetized Burden * ......................... $5,882,000,000 ($31,600,000) ........................ ........................ $5,850,400,000 

Source: IRS:RAAS:KDA:BRDN (12–10–24). 

Total Monetized Burden = Burden in Monetized Hours + Out-of-Pocket Costs. 

Note: 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. Detail may not add due to rounding. 

Authority: 44 U.S.C. 3501 et seq. 

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2024–30067 Filed 12–18–24; 8:45 am] 

BILLING CODE 4830–01–P 


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