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OMB Control No: 1545-0140	ICR Reference No: 200609-1545-003
Status: Historical Active	Previous ICR Reference No: 200604-1545-056
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts; Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/11/2006
	Date Received in OIRA: 09/19/2006
Terms of Clearance: This form instructs taxpayers to attach it to their individual tax return, so the portion of the burden imposed on individual taxpayers should be approved under OMB Control Number 1545-0074. In its next submission under this OMB Control Number, the agency is instructed to ensure that the estimate of burden associated with this Control Number includes only the burden imposed on non-individual taxpayers. If the agency finds that the current burden estimate includes burden imposed on individual taxpayers, it must immediately submit an adjustment request that eliminates this double-counting. Also, in the future, changes in burden due to corrections of previous estimates should be accounted for as adjustments, not program changes. In this approval, OMB is therefore accounting for the 750,332-hour increase as an adjustment.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2009	36 Months From Approved	12/31/2006
Responses	599,999	0	316,670
Time Burden (Hours)	2,342,663	0	1,592,331
Cost Burden (Dollars)	0	0	0

Abstract: Internal Revenue Code section 6654 imposes a penalty for failure to pay estimated tax. These forms are used by taxpayers to determine whether they are subject to the penalty and to compute the penalty if it applies. The Service uses this information to determine whether the taxpayer is subject to the penalty, and to verify the penalty amount.

Authorizing Statute(s): US Code: 26 USC 6654

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	71 FR 36606	06/27/2006
30-day Notice:	Federal Register Citation:	Citation Date:
	71 FR 54867	09/19/2006
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion	Change Due to Adjustment in Estimate
Annual Number of Responses	599,999	316,670	299,999	-16,670
Annual Time Burden (Hours)	2,342,663	1,592,331	1,171,329	-420,997
Annual Cost Burden (Dollars)	0	0	0	0

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

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The total burden was increased as a result of errors in previous computations. The total burden increase is 750,332 hours. ROCIS contained incorrect "Response" information. That to is shown as an increase of 283,329 responses.

Annual Cost to Federal Government: $11,159

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Mary Dowling 202 927-9874

View ICR - OIRA Conclusion