[Federal Register Volume 62, Number 115 (Monday, June 16, 1997)]
[Page 32680]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-15631]



Internal Revenue Service

Proposed Collection; Comment Request for Form 1040 and Schedules 
A, B, C, C-EZ, D, E, EIC, F, H, R and SE

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.


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 1040 and Schedules A, B, C, C-EZ, D, E, EIC, F, H, R, and SE, U.S. 
Individual Income Tax Return.

DATES: Written comments should be received on or before August 15, 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.


    Title: U.S. Individual Income Tax Return
    OMB Number: 1545-0074
    Form Number: 1040 and Schedules A, B, C, C-EZ, D, E, EIC, F, H, R, 
and SE
    Abstract: These forms are used by individuals to report their 
income tax liability. The data is used to verify that the items 
reported on the forms are correct, and also for general statistical 
    Current Actions:
    Changes to Form 1040
    (1) Lines 23 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, line 23b was deleted. Also, the IRA worksheets in the 
instructions were substantially shortened and simplified.
    (2) New line 24 was added for the medical savings account 
deduction. This line was added to implement Internal Revenue Code 
section 220(a).
    (3) The text on line 28 was revised to reflect that the deduction 
for a SIMPLE plan maintained by a self-employed person will be entered 
on this line. Therefore, the checkbox for line 28 (old line 27) was 
deleted because it is no longer needed.
    (4) New line 42 was added for taxpayers to take the adoption 
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households
    Estimated Number of Respondents: 59,384,249
    Estimated Time Per Respondent: Varies
    Estimated Total Annual Burden Hours: 1,107,975,034
    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: June 9, 1997.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 97-15631 Filed 6-13-97; 8:45 am]