Jan 26 -- The Internal Revenue Service (IRS) is soliciting comments concerning the IRS Taxpayer Burden Surveys to be fielded between 6/1/2023 and 5/31/2025. Written comments should be received on or before March 27, 2023 to be assured of consideration.
Each year, individual taxpayers in the United States submit more than 140 million tax returns to the Internal Revenue Service (IRS). The IRS uses the information in these returns, recorded on roughly one hundred distinct forms and supporting schedules, to administer a tax system whose rules span thousands of pages. Managing such a complex and broad-based tax system is costly but represents only a fraction of the total burden of the tax system. Equally, if not more burdensome, is the time and out-of-pocket expenses that taxpayers spend in order to comply with tax laws and regulations.
Changes in tax regulations, tax administration, tax preparation methods, and taxpayer behavior continue to alter the amount and distribution of taxpayer burden. Data from updated surveys will better reflect the current tax rules and regulations, the increased usage of tax preparation software, increased efficiency of such software, changes in tax preparation regulations, the increased use of electronic filing, the behavioral response of taxpayers to the tax system, the changing use of services, both IRS and external, and related information collection needs.
The Taxpayer Burden Surveys allow RAAS to update and validate the IRS Taxpayer Burden Model which is used to provide estimates for consolidated taxpayer segments, such as OMB numbers 1545-0074, 1545-0123, and 1545-0047. This form is being submitted for revision purposes.
Taxpayer Burden Surveys approved for 2019-2021:
https://www.reginfo.gov/public/do/PRAICList?ref_nbr=202001-1545-015
2020 technical documentation:
https://www.reginfo.gov/public/do/PRAViewDocument?ref_nbr=202001-1545-015
2023-2025 draft data collection instruments and technical documentation requested from the IRS by AEAStat.
FRN:
https://www.federalregister.gov/d/2023-01574
