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. Routine uses of this information include providing it to the
Department of Justice for
use in civil and criminal litigation, and to cities, states, and the District of Columbia for the administration of their
tax laws. We may also
disclose this information to other countries under a tax treaty, or to Federal and state agencies to enforce Federal nontax
criminal laws and to
combat terrorism. The authority to disclose information to combat terrorism expired on December 31, 2003. Legislation is pending
that would reinstate
this authority. We may also provide this information to any investor in the determination of the investor's tax liability.
If you do not file this
information, or provide incomplete or fraudulent information, you may be subject to penalties and/or criminal prosecution.
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.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:
Recordkeeping |
33 hr., 14 min. |
Learning about the law or the form |
3 hr., 34 min. |
Preparing, copying, assembling, and sending the form to the IRS |
4 hr., 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 form to this address. Instead, see Where To File on page 2.