Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give
us the information.
We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
In addition, the Privacy Act requires that when we ask you for information we must first tell you our legal right to ask for
the information, why
we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether
your response is voluntary,
required to obtain a benefit, or mandatory under the law.
Our authority to ask for information is sections 6001, 6011, and 6012(a) and their regulations, which require you to file
a return or statement
with us for any tax for which you are liable. Your response is mandatory under these sections. Section 6109 requires that
you provide your social
security number or employer identification number on what you file. This is so we know who you are, and can process your return
and other papers. You
must fill in all parts of the tax form that apply to you.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by
section 6103. However,
section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return
to others as described in
the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil
and criminal, and to
cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out
their tax laws. We may also
disclose this information to Federal and state agencies to enforce Federal nontax criminal laws and to combat terrorism.
Please keep this notice with your records. It may help you if we ask you for other information. If you have any questions
about the rules for
filing and giving information, please call or visit any Internal Revenue Service office.
The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The
estimated average times
are:
| Recordkeeping |
42 hr., 34 min. |
| Learning about the law or the form |
4 hr., 38 min. |
| Preparing the form |
6 hr., 28 min. |
| Sending the form to the IRS |
16 min. |
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Tax Products Coordinating Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001.
Do not send
the tax form to this office. Instead, see When and Where To File on page 2.
