View Information Collection Request (ICR) Package
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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:
1545-2212
ICR Reference No:
201801-1545-001
Status:
Historical Active
Previous ICR Reference No:
201402-1545-009
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
IRS TAXPAYER BURDEN SURVEYS
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:
05/21/2018
Retrieve Notice of Action (NOA)
Date Received in OIRA:
04/05/2018
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
05/31/2021
36 Months From Approved
05/31/2018
Responses
58,000
0
87,010
Time Burden (Hours)
17,550
0
23,696
Cost Burden (Dollars)
0
0
0
Abstract:
The IRS is developing improved methods for measuring, estimating, and modeling taxpayer burden. The data collected from this survey of individual taxpayers will be used as an input to a micro-simulation model that estimates taxpayer burden. The IRS will also publish the relevant updated burden estimates in tax form instructions to inform taxpayers. Three types of questions will be asked: questions framing the activities to be measured, burden measurement questions, and questions to better inform taxpayer needs related to their compliance burden. The information collected via the IRS Burden Surveys will be used by IRS to support or achieve several important goals: 1. Fulfill its mission to provide top quality service to taxpayers 2. Better understand taxpayer time and out-of-pocket burden 3. Improve the accuracy and comparability of the information collection budget estimates it provides under the Paperwork Reduction Act (44 U.S.C. 3501 et seq.) 4. Provide data to be used in micro-simulation models to allow estimation of the impact of proposed legislation on taxpayer burden before the legislation is enacted 5. Support ongoing analysis of the role of compliance costs in influencing taxpayer behavior and identifying taxpayer needs. 6. Provide information to the Executives and Operating Divisions for assessing the impact of programs on taxpayer burden 7. Support tax analysis in the Treasury Department Offices 8. Assist the IRS in evaluating the effectiveness and associated impact on taxpayer costs and behavior of the following IRS initiatives: Return preparer e-file initiative Return preparer regulation initiative Tax package mailing cost reduction initiative
Authorizing Statute(s):
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
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:
82 FR 57524
12/05/2017
30-day Notice:
Federal Register Citation:
Citation Date:
83 FR 14721
04/05/2018
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
2013 Employment Tax Burden Survey
2013 Focus Groups (Information Return Burden and Employment Tax Burden Surveys)
2013 Information Return Burden Survey
2014 Business Compliance Burden Survey
2014 Focus Groups (Business Compliance Burden Survey)
2014 Individual Taxpayer Burden Survey
2014 Small Tax-Exempt Organization Burden Survey
2014 Tax-Exempt Organization Burden Survey
2014 Taxpayer Compliance Burden Survey
2015 Business Taxpayer Burden Survey
2015 Individual Taxpayer Burden Survey
2018 BUSINESS TAXPAYER BURDEN SURVEY
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
58,000
87,010
0
-16,492
-12,518
0
Annual Time Burden (Hours)
17,550
23,696
0
-2,586
-3,560
0
Annual Cost Burden (Dollars)
0
0
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 survey scope is expanded to include burden associated with trust and estate income tax returns. This burden category represents a continuation of the IRS’s strategy to gather taxpayer burden data for all types of tax returns and information reporting documents. This survey will allow expansion of the IRS Taxpayer Burden Model supporting subpopulation estimates and what-if analyses for trust and estate that file an income tax return, similar to that currently provided in support of the 1545-0074 and 1545-0123 reporting. This will further allow consolidated reporting of forms by taxpayer type along the lines of 1545-0074 and 1545-0123, improving the ability of IRS, Treasury and OMB to manage the associated information collections.
Annual Cost to Federal Government:
$1,860,000
Does this IC contain surveys, censuses, or employ statistical methods?
Yes
Part B of Supporting Statement
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
No
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
John Guyton 202 874-0607
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
04/05/2018
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