‘‘(B) provide a demonstration server for 
downloading the partially populated printable 
document file. 
‘‘(2) TAX FORMS.—Not later than February 15, 
2011, and annually thereafter, the Secretary shall 
provide on the Secretary’s Web site a secure func-
tion that allows a taxpayer to download, as both a 
printable document file and in a form suitable for 
input to automatic tax preparation software, the 
1040, 1040A, and 1040EZ forms that are populated 
with information with respect to the taxpayer that is 
reported under chapter 61 or any other provision of 
this title under which reporting of information is re-
quired. 
‘‘(d) TAXPAYER RESPONSIBILITY.—Nothing in this 
section shall be construed to absolve the taxpayer from 
full responsibility for the accuracy or completeness of his 
return of tax. 
‘‘(e) 
DISCLAIMER.—Before 
any 
form 
can 
be 
downloaded under the program established under sub-
section (a), taxpayer must acknowledge that— 
‘‘(1) the taxpayer is responsible for the accu-
racy of his return, and 
VerDate Nov 24 2008 
22:57 Apr 16, 2010
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5036.IH
H5036
srobinson on DSKHWCL6B1PROD with BILLS
‘‘(2) 
all 
information 
provided 
in 
the 
downloadable form under such program needs to be 
verified. 
‘‘(f) INFORMATION PROVIDED FOR WAGE AND SELF- 
EMPLOYMENT
INCOME.—For purposes of subsection 
(a)— 
‘‘(1) INFORMATION
RELATED
TO
CALENDAR 
YEAR 2010.—In the case of information relating to 
wages paid, and amounts of self-employment income, 
for calendar year 2010 required to be provided to 
the Commissioner of Social Security under section 
205(c)(2)(A) of the Social Security Act (42 U.S.C. 
405(c)(2)(A)), the Commissioner shall, using best ef-
forts, make such information available to the Sec-
retary not later than January 31, 2011. 
‘‘(2) INFORMATION
RELATED
TO
CALENDAR 
YEAR 2011 AND THEREAFTER.—In the case of infor-
mation relating to wages paid, and amounts of self- 
employment income, for any calendar year after 
2010 required to be provided to the Commissioner of 
Social Security under section 205(c)(2)(A) of the 
Social Security Act (42 U.S.C. 405(c)(2)(A)), the 
Commissioner shall make such information available 
to the Secretary not later than the January 31 of 
the calendar year following the calendar year to 
VerDate Nov 24 2008 
22:57 Apr 16, 2010
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5036.IH
H5036
srobinson on DSKHWCL6B1PROD with BILLS
which such wages and self-employment income re-
late.’’. 
(b) FILING
DEADLINE
FOR
INFORMATION
RE-
TURNS.—Subsection (b) of section 6071 of such Code is 
amended to read as follows: 
‘‘(b) INFORMATION RETURNS.—Returns made under 
part III of this subchapter shall be filed on or before Janu-
ary 31 of the year following the calendar year to which 
such returns relate. Section 6081 shall not apply to re-
turns under such part III.’’. 
(c) CONFORMING AMENDMENT TO SOCIAL SECURITY 
ACT.—Subparagraph (A) of section 205(c)(2) of the So-
cial Security Act (42 U.S.C. 405(c)(2)) is amended by 
adding at the end the following new sentence: The table 
of sections for chapter 77 of such Code is amended by 
adding at the end the following new item: ‘‘For purposes 
of the preceding sentence, the Commissioner shall require 
that information relating to wages paid, and amounts of 
self-employment income, be provided to the Commissioner 
not later than January 31 of the year following the cal-
endar year to which such wages and self-employment in-
come relate.’’ 
(d) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of such Code is amended by adding at the 
end the following new item: 
‘‘Sec. 7529. Automated partially pre-populated tax returns.’’. 
VerDate Nov 24 2008 
22:57 Apr 16, 2010
Jkt 089200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6211
E:\BILLS\H5036.IH
H5036
srobinson on DSKHWCL6B1PROD with BILLS