Disclosure, 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. Sections 6001, 6011,
6012(a) and their
regulations require that you give us information. We need the information to ensure that you are complying with these laws
and to allow us to figure
and collect the right amount of tax. Section 6109 requires paid return preparers to provide their identifying number.
This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to
ask you so we can
complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.
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 you write 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 disclose your tax information
to the Department of
Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information that we
cannot get in any other way
in order to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller
General of the United
States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to Committees
of Congress;
federal, state, and local child support agencies; and to other federal agencies for purposes of determining entitlement for
benefits or the
eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to
federal and state agencies
to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
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, call or visit any Internal Revenue Service office.
We welcome comments on forms.
If you have comments or suggestions for making this form simpler, we would be happy to hear from you. You can email
us at *[email protected]. (The asterisk must be included in the address.) Please put “Forms Comment” on the subject line. Or you can
write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,
IR-6406, Washington, DC
20224. Do not send your return to this address. Instead, see Where To File on page 2.
Estimates of taxpayer burden. The table below shows average burden estimates for taxpayers filing a Form 1040NR-EZ. Time spent and
out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and
submit their tax returns.
Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs,
photocopying costs, and
phone calls (if not toll-free).
Both time and cost burdens are national averages and do not necessarily reflect a “typical” case. The averages include all associated forms
and schedules, across all preparation methods and all taxpayer activities. Within each of these estimates, there is significant
variation in taxpayer
activity. Similarly, tax preparation fees vary extensively depending on the taxpayer's tax situation and issues, the type
of professional preparer,
and the geographic area.
The data shown are the best estimates available as of September 25, 2006, from tax returns filed for 2005. The method used
to estimate taxpayer
burden incorporates results from a taxpayer burden survey conducted in 2000 and 2001. The estimates are subject to change
as new forms and data become
available. The estimates do not include burden associated with post-filing activities. However, operational IRS data indicate
that electronically
prepared returns have fewer errors, implying a lower overall post-filing burden.
If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown
under We welcome
comments on forms on this page.
Estimated Average Taxpayer Burden
The average time and costs required to complete and file Form 1040NR-EZ, its schedules, and accompanying forms will vary depending
on
individual circumstances. The estimated averages are:
Average Time Burden (Hours)
|
Average Cost (Dollars)
|
10.6
|
$8
|