Notice – Paperwork Reduction Act

The collections of information contained in this publication have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1708.

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 control number. It must maintain books or records relating to a collection of information if their contents may become material in the administration of any internal revenue law. Tax returns and tax return information are confidential, as required by 26 U.S.C. § 6103.

The collections of information in this publication are in chapters 3, 4 and 5. This information is required to implement IRS e-file and to enable taxpayers to file their individual income tax returns electronically. The IRS uses this information to ensure that taxpayers receive accurate and essential information regarding the filing of their electronic returns and to identify the persons involved in the filing of electronic returns.

The collections of information are required to retain the benefit of participating in IRS e-file . The likely respondents are business or other for-profit institutions.

The estimated total annual reporting and recordkeeping burden is 6,023,762 hours.

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