Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.

View ICR - OIRA Conclusion

OMB Control No: 1545-0074	ICR Reference No: 200901-1545-026
Status: Historical Active	Previous ICR Reference No: 200710-1545-038
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Individual Income Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 09/29/2009
Retrieve Notice of Action (NOA)	Date Received in OIRA: 04/28/2009
Terms of Clearance: Per its pre-existing agreement with IRS, OMB's approval of the U.S. Individual Income Tax Return and associated forms is extended until April 30, 2010. IRS shall submit its next request for an extension of OMB approval before the expiration date, and continue to do so on an annual basis.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2010	36 Months From Approved	09/30/2009
Responses	140,600,000	0	153,120,529
Time Burden (Hours)	3,703,000,000	0	3,789,792,628
Cost Burden (Dollars)	29,336,000,000	0	28,579,262,364

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate
Annual Number of Responses	140,600,000	153,120,529	-12,300,000	-43,829	-176,700
Annual Time Burden (Hours)	3,703,000,000	3,789,792,628	-96,700,000	15,807,372	-5,900,000
Annual Cost Burden (Dollars)	29,336,000,000	28,579,262,364	-227,500,000	985,237,636	-1,000,000

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The forms and schedules under this approval number are used by individuals to report their individual income tax liability. IRS uses the data collected on these forms and their schedules to compute tax liability and determine that the items claimed are properly allowable. Changes to the Internal Revenue Code required various modifications throughout the information collections approved under this ICR. Some key changes to the tax code resulted in a reduction in responses and burden. Examples include: · Expiration of Individual Tax Rebates Issued under the Economic Stimulus Act of 2008: Rebates issued to individual U.S. taxpayers for tax year 2008 are no longer in effect. · Increase in the Alternative Minimum Tax (AMT) 2008 exemption amount: The exemption amount of the alternative minimum tax increased to $46,200 ($69,950 if married filing jointly or a qualifying widow(er); $34,975 if married filing separately). Some key changes to the tax code also resulted in an increase in responses and burden. Examples include: · Rebate Credit Issued under the American Recovery and Reinvestment Act of 2009: The credit, determined similar to the 2008 economic stimulus payment, offers a maximum credit of $600 ($1,200 if married filing jointly) plus $300 for each qualifying child. · First-time homebuyer credit offered under the Housing and Economic Recovery Act of 2008: Individuals who bought a primary home after April 8, 2008, and before July 1, 2009, and did not own a primary home during the prior 3 years, are eligible to take the credit. · Expansion of IRA deductions: Individuals and their spouse, if filing jointly, each may be able to deduct up to $5,000 ($6,000 if age 50 or older at the end of the year). While some changes to the tax code increased both annual burden and number of responses, overall tax code changes, driven in large part by the expiration of the 2008 Economic Stimulus credit, led to a 12,300,000 decrease in estimated annual responses and 96,700,000 decrease in burden hours. Other changes were made throughout the information collections approved under this approval number to simplify the processing and the accuracy of the data collected. For example: · Updated standard mileage rates The standard mileage rates changed for 2008 and many forms were updated as necessary to reflect these changes and enable proper reporting by the taxpayers. · Paid preparers may be required to sign Schedule H (Form 1040) A paid preparer must sign the Schedule H and provide the requested information if the preparer was paid for the preparation of the schedule and was not the taxpayers employee. While these, and other modifications, resulted in a decrease in the estimated number of responses by 43,829, the overall changes increased the total estimated annual burden by 15,807,372 total hours. Finally, some modifications were made to the methodology to better reflect current taxpayer trends and filing needs. These modifications reflect a more accurate accounting of burden using todays technological advantages. The result of these modifications is a decrease of 176,700 estimated responses and a decrease in burden by 5,900,000 hours. The combined result of the various changes made to the ICs approved under this approval number is a total decrease of 12,520,529 estimated responses and a total burden decrease of 86,792,628 hours compared to the burden previously approved by OMB.