[Federal Register Volume 62, Number 100 (Friday, May 23, 1997)]
[Notices]
[Pages 28534-28535]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-13682]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1040A and Schedules
1,2,3, and EIC
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 1040A and Schedules 1,2,3, and EIC, U.S. Individual Income Tax
Return.
DATES: Written comments should be received on or before July 22, 1997,
to be assured of consideration.
ADDRESSES: Direct all written comments to Garrick R. Shear, Internal
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Martha R.
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111
Constitution Avenue NW., Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
Title: U.S. Individual Income Tax Return.
OMB Number: 1545-0085.
Form Number: 1040A and Schedules 1,2,3, and EIC.
Abstract: This form is used by individuals to report their income
subject to income tax and to compute their correct tax liability. The
data are used to verify that the income reported on the form is correct
and are also for statistics use.
Current Actions: Changes to Form 1040A.
[[Page 28535]]
(1) Lines 15 a and b were combined to reduce taxpayer burden. The
new spousal IRA rules permit the maximum contribution for each spouse,
so it is no longer necessary to know how much was contributed to each.
As a result, the total adjustments line, line 15c, was deleted. Also,
the IRA worksheets in the instructions were substantially shortened and
simplified.
(2) New line 24c was added for taxpayers to take the adoption
credit.
(3) On Schedule 2, lines 2 and 3 were deleted and new line 2 was
added to enable taxpayers to separately report expenses paid for each
qualifying person as required by Internal Revenue Code section
21(e)(10).
(4) Line 21 was deleted and new line 23 was added for taxpayers to
report dependent care benefits separately as required by Code section
21(e)(10).
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 26,156,366.
Estimated Time Per Respondent: Varies.
Estimated Total Annual Burden Hours: 220,051,514.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments
Comments submitted in response to this notice will be summarized
and/or included in the request for OMB approval. All comments will
become a matter of public record. Comments are invited on: (a) Whether
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information shall
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Approved: May 16, 1997.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 97-13682 Filed 5-22-97; 8:45 am]
BILLING CODE 4830-01-U
