Third-Party Disclosure Requirements in IRS Regulations

1/9/2009

REGULATIONS

32.1(e)temp

# OF RECORDSKEEPERS
PER YEAR

FILINGS PER RESPONDENT
PER YEAR

# OF RESPONSES

TIME PER RESPONSES
MINUTES

TOTAL BURDEN
HOURS

7,500

200

1,500,000

5

125,000

32.1(g)(3) temp

Approximately 7500 respondents provide information to an average of 200 employees each.
5,000
200

1,000,000

5

0
83,333

32.2(e)temp

Approximately 5000 respondents provide information to an average of 200 employees each
3,300
212

699,600

5

0
58,300

32.2(g)(3)temp

Approximately 3300 respondents provide information to an average of 212 employees each
1,000
100

100,000

5

0
8,333

1.25-3T(d)(2)
1.25-3T(e)(3)
1.25-3T(f)(2)
1.25-3T(g)(2)
1.25-3T(i)(2)
1.25-3T(j)(5)
1.25-3T(k)
1.25-3T(n)
1.25-4T(d)
1.25-8T
1.41-7(d)(2)
1.41-7(d)(3)
1.42-1T(d)(8)(ii)
1.42-2(b)(3)
1.42-5( c )
1.42-5(e)
1.42-6( c )(2)
1.42-8(a)(6)
1.42-8(b)(4)
1.42-14(d)(3)
1.46-8(d)(8)(ii)
1.47-3(h)(2)
1.47-4(b)(2)
1.48-12(d)
1.51-1(d)(1)
1.61-21( c )

Approximately 1000 respondents provide information to an average of 100 employees each.
20,000
1
20,000
1
20,000
1
20,000
1
20,000
1
20,000
1
20,000
1
20,000
1
600
1
6,000
1
250
1
250
1
3,500
1
60
1
500,000
1
400
1
2,000
1
500
1
50
1
100
1
100
1
5,000
1
3,000,000
1
600
1
600,000
1
1,000,000
5

20,000
20,000
20,000
20,000
20,000
20,000
20,000
20,000
600
6,000
250
250
3,500
60
500,000
400
2,000
500
50
100
100
5,000
3,000,000
600
600,000
5,000,000

0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
2.00
2.00
0.25
0.25
1.00
2.00
0.25
1.00
2.00
0.50
0.50
2.00
1.00
0.20
0.10
0.75
1.00
5

0
5,000
5,000
5,000
5,000
5,000
5,000
5,000
5,000
1,200
12,000
63
63
3,500
120
125,000
400
4,000
250
25
200
100
1,000
300,000
450
600,000
416,667

1.62-2
1.62-2(d)(1)
1.67-3T(f)
1.72-17(e)(1)(ii)(b)
1.72-18(b)(2)(ii)
1.83-2( c )
1.83-2(d)
1.83-5(b)(2)
1.83-6(a)(2)
1.85-1(d)
5f.103-1(temp)
5f.1.103-2(temp)
6a.103A-2( c )(1)(ii)(temp)
6a.103A-2(d)(temp)
6a.103A-2(h)(1)(ii)(temp)
6a.103A-3(h)(1)(ii)(temp)
1.105-1( c )(4)
1.105-5(a)
1.107-1(b)

Approximately 1,000,000 respondents file on behalf of an average of 5 taxpayers each.
10,000,000
1
1,000,000
1
200
1
100
1
200
1
50,000
1
50,000
1
5,000
1
1,000
1
The burden estimate is reflected on Form 1099G
32,000
1
2,500
1
75,000
1
75,000
1
228
1
600
1
50,000
1
10,000
1
125,100
1

10,000,000
1,000,000
200
100
200
50,000
50,000
5,000
1,000

0.50
10
0.25
0.50
0.50
0.50
10
0.50
2.00

32,000
2,500
75,000
75,000
228
600
50,000
10,000
125,100

12.00
10.00
0.50
0.50
5.00
0.50
0.25
0.25
20

1

0
5,000,000
166,667
50
50
100
25,000
8,333
2,500
2,000
0
384,000
25,000
37,500
37,500
1,140
300
12,500
2,500
41,700

1/9/2009
521.108( c )
1.125-1 Q&A-6
1.125-1 Q&A-7 and 1.125 Q&A-5( c )(3)
1.125-1 Q&A-8 and 1.125-2 Q&A-6
1.125-2 Q&A-7(b)(3)
1.125-2 Q&A-7(b)(5)
1.125-2 Q&A-7(b)(8)
1.127-2(i)
1.132-5(a)(1)(ii)
1.162-27(e)(4)
1.162-27(f)(1)
1.163-5(c)(2)(i)(B)(2)(B)
1.163-5(c)(2)(i)(B)(3)
1.163-5(c)(2)(i)(B)(4)
1.163-5(c)(2)(i)(c)(4)
1.163-5(c)(2)(i)(D)(3)
1.165-12(c)(1)(iv)
1.166-2(d)(1)
bank recordkeepers
state recordkeepers
federal recordkeepers

The burden estimate is reflected on Form 1001

0

10,000,000
1,000
10,000,000
2,500,000
5,000,000
2,500,000
200,000
10,000,000
2,400
600
50
50
50
50
50
15,000

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

10,000,000
1,000
10,000,000
2,500,000
5,000,000
2,500,000
200,000
10,000,000
2,400
600
50
50
50
50
50
15,000

0.25
0.25
0.50
0.25
0.50
0.25
1.00
0.50
50.00
50.00
10.00
10.00
10.00
10.00
10.00
5

9,500
50
4

1
30
2,000

9,500
1,500
8,000

7
0.20
0.20

1
1
1
1
1
1
1
1
1
1
1
1

1,000
10,000
5,000
100
7,500
2,000
1,000
5,000
50
50,749
53,420
534

0.25
1.00
2.00
5.00
10
0.25
10
1.00
0.50
0.50
2.00
0.50

2,500,000
250
5,000,000
625,000
2,500,000
625,000
200,000
5,000,000
120,000
30,000
500
500
500
500
500
1,250
0
1,108
300
1,600

1.168(d)-1(b)(7)(iii)
5c.168(f)(8)-2(a)(5)
5c.168(f)(8)-2(a)(6)
1.169-4(a)(1)(ix)
1.170A-4A(b)(4)(ii)
1.170A-13( c )(4)(iv)(E)
1.170A-14(g)(5)
1.179-2(b)(7)
1.194-2(b)(4)
601.201(e)(7)
601.201(o)(3)(ii) and (xiv-xxi)
601.201(o)(5)
601.201(o)(10)

1,000
10,000
5,000
100
7,500
2,000
1,000
5,000
50
50,749
53,420
534
Burden is subsumed under 601.201(o)(3)

601.201(p)(4)
601.201(q)(1)
1.216(d)(2)(ii)
1.219-1(d)(2)

Burden is subsumed under 601.201(o)(3) and 601.201(o)(5)
1,753
600
9,567,000

1
1
1

1,753
600
9,567,000

2.00
0.50
1

0
3,506
300
159,450

1.219(a)-1(b)(2)
1.219(a)-2( c )(5)

Burden is reflected in estimate for Form W-2P of Form 1099R
9,567,000

1

9,567,000

1

0
159,450

1.219(a)-3(d)

Burden is reflected in burden of filling a joint return under section code 6013
Part of the burden was eliminated for tax years beginning 12/31/86 - remaining burden is included in estimate for Form
1099

1.219(a)-5(g)
1.280G-1 Q&A
1.305-5(b)(5)
1.316-1(b)(5)
1.338-2(d)
1.341-7(c)(1) and (d)
1.367(e)-1
1.382-2T(k)(1)
1.382-9(d)(2)
1.382-9(d)(4)(iv)
1.401-1(a)(2)
1.401(a)-3(b)
1.401(a)(5)-1(e)(4)(i)
1.401(a)(9)-1 Q&A C-3

200
2,000
2,000
100
1,000
2
3,000
250
250
700,000
3,000
10
10,000

1
1
1
1
1
1
1
1
1
1
1
1
1

2

200
2,000
2,000
100
1,000
2
3,000
250
250
700,000
3,000
10
10,000

250
10,000
10,000
500
1,250
500
167
5,000
25
25,375
106,840
267
0

0
0
200.00
10
0.50
10.00
0.25
2.00
20
0.25
0.25
0.70
0.10
1.40
0.15

40,000
333
1,000
1,000
250
4
1,000
63
63
490,000
300
14
1,500

1/9/2009
1.401(a)(9)-1 Q&A D-5
1.401(a)(9)-1 Q&A E-8
1.401(a)(9)-1 Q&A H-3
1.401(a)-13(e)
1.401(a)-14(b)
1.401(a)-20 Q&A 24
1.401(a)-20 Q&A 34-37
1.401(a)-20 Q&A 45-47
1.401(a)(31)-1T Q&A 1-4

100
20,000
1,000
800,000
200,000
500,000
750,000
25,000
8,900,000

1
1
1
1
1
1
1
1
1

100
20,000
1,000
800,000
200,000
500,000
750,000
25,000
8,900,000

0.05
0.15
0.10
10
0.25
10
0.50
0.40
0.15

5
3,000
100
133,333
50,000
83,333
375,000
10,000
1,335,000

1
1

15
75,000

0.50
4.00

1
1

75,000
50,000

0.50
0.50

8
300,000
0
37,500
25,000
0
0

700,000
400,000
75,000
100,000
100
10,000
10,000
10,000
10,000
500
10,000
5,000
50,000
5,000
4,000
11,300,000
3,000
1,500

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

700,000
400,000
75,000
100,000
100
10,000
10,000
10,000
10,000
500
10,000
5,000
50,000
5,000
4,000
11,300,000
3,000
1,500

1.00
35
0.50
0.25
50.00
20.00
10.00
250.00
10.00
10.00
20.00
2.00
1.00
1.00
2.00
0.05
0.50
0.50

6
1
500
1,000
1,000
750,000
10,000

1
1
1
1
1
1
1

6
1
500
1,000
1,000
750,000
10,000

5.00
3.00
2.00
1.00
0.50
0.50
40.00

5,000

20.00

1.401(a)(31)-1T Q&A 12

The burden estimate is subsumed in section 1.402(c)-2T(Q&A-11)

1.401(a)-50
1.401(k)-1(d)(2)(iii) & (iv)
1.401(k)-1(f)(3)(ii)(A)
1.401(m)-1(c)(2)
1.401(m)-1(f)(6)
1.402(c)-2T Q&A 12-13
1.402(c)-2T Q&A 14

15
75,000
Burden estimate is reflected in Form 1099R
75,000
50,000
Burden is included in 1.402( c )-2T Q&A 11
Burden is included in 1.402( c )-2T Q&A 11

1.402(e)-2(f)
1.402(f)-1
1.402(g)-1(e)(2)
1.402(g)-1(e)(3)
1.403(b)-2T Q&A-3
1.408-5
1.408-5
1.408-6
1.408-6(b)
1.408-6(d)(4)(ii)(C)
1.408-7
1.408-9(a)
1.408-9(b)
1.411(a)-4(b)(6)
1.411(a)-8T(b)
1.411(a)-11( c )
1.411(d)-4 Q&A-2(d)(iv)(3)
1.411(d)-4 Q&A-3(b)(1)
1.412(c)(1)-3(c),(e)& (i)
Restoration Payment schedule information
Changes in actuarial methods or assumptions
11.412(c)-7 (temp)
1.414(1)-1(h)(4)(i)(2)
1.415-6(e)(6)
1.417(e)-1(b)(2)
1.421-1(a)(1) & 1.421-7( c )(1)
1.421-1(b)(1) and 1.421-7(c)(i)

0

The burden estimate is reflected in sections 1.421-1(a)(1) and 1.421-7(a)(I)
5,000

0

1.422-5
14a.422A-1Q&A2(c)(1)(temp)

The burden estimate is reflected in sections 1.422-5

100,000
0

14a.422A-1Q&A-18(temp)
14a.422A-1Q&A-26(temp)
14a.422A-1Q&A-30(temp)
1.422A-2(b)(1)and(2)(temp)

The burden estimate is reflected in sections 1.422-5
The burden estimate is reflected in sections 1.422-5
500
The burden estimate is reflected in sections 1.422-5

0
0
10,000
0

1.422A-2(b)(3)(iv)(temp)
1.423-2(c)(1)
1.423-2(c)(4)
1.423-2(e)
1.457-1(b)(1)
1.457-2(b)

500
5,000
500

1

700,000
233,333
37,500
25,000
5,000
200,000
100,000
2,500,000
100,000
5,000
200,000
10,000
50,000
5,000
8,000
565,000
1,500
750
0
30
3
1,000
1,000
500
375,000
400,000

1

500

20.00

1
1
1

500
5,000
500

20.00
20.00
20.00

10,000
100,000
10,000

600,000
36,000

0.05
50.00

30,000
1,800,000

The burden estimate is reflected in sections 1.421-(a)(1) and 1.421-7(a)(i)
600,000
36,000

1
1

3

0

1/9/2009
1.457-2(g)
1.457-2(h)(1)
1.457-2(i)(2)
1.457-2(k)
1.468A-3(h)
1.501(e)-1
1.509(a)-3(c)(1)(b)
1.509(a)-4(i)(3)(d)
1.509(a)-4(i)(4)
1.521-1(f)
1.585-2(c)(2)
bank recordkeepers
federal recordkeepers
1.597-4(g)(5)
1.613A-3(1)
1.642(c)-2(b)(3)(ii)(B)
1.642(c)-2(e)
1.642(i)-1(d)
1.664-2(a)(iii)
1.671-4(b)(1)(i)
1.761-2(b)(3)(i)
1.761-2(b)(3)(ii)
1.817-5(h)(4)
1.823-6(c)(2)(v)
1.826-3(c)(2)
1.826-6(a)
1.832-4(d)(2)
1.848-2(g)(8)(iii)
1.852-4(c)(4)
1.852-6( c)
RIC recordkeepers
shareholder recordkeepers
1.853-3(a)
1.853-3(b)
1.854-2(a)
1.854-2(b)
1.857-6(e)
1.857-8(d)
Shareholder respondent
REIT respondent

300
1
200
2,500
30
600
100
50
1,840,000
10
1
12
75
30
30
500
1,500
The burden estimate is reflected in Form 1099DIV

1.858-1(e)

The burden estimate is reflected in Form 1099.

1.860D-1(b)(5)
1.860E-2(a)(5)
1.860F-4(e)

800
40
The burden estimate is reflected in Form 1066

1.871-3
1.874-1(a)
1.884-5(b)(3)
1.897-2(b),(c),(g) and (h)
1.897-3(c)(4)
1.936-10(c)(11)(i)
1.936-10(c)(11)(ii)
1.936-10(c)(12)
1.936-10(c)(13)(i)
1.936-10(c)13)(ii)
1.936-10(c)(13)(iii)(B)
1.964-1(c)(3)(iii)
1.985-2(c)(2)(ii)
1.1014-4( c)

35,000
100,000
400,000
50,000
200
1,500
400
200
40
1,000

60
240
1,200
600
6,000
3,000
The burden estimate is reflected in Form 1099.
15,000
310

100
500,000
1,000
1,000
12
50
50
50
50
50
50
3,354
500
73,000

1
1
1
1
1
1
1
1
1
1
1
300
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

35,000
100,000
400,000
50,000
200
1,500
400
200
40
1,000
0
300
300
200
2,500
30
600
100
50
1,840,000
10
1
12
75
30
30
500
1,500

6.00
0.50
0.05
0.25
5.00
1.00
3.00
3.00
4.00
1.00

210,000
50,000
20,000
12,500
1,000
1,500
1,200
600
160
1,000
0
35
115
200
625
30
300
50
50
184,000
20
2
36
11,250
120
60
1,500
4,500
0
0
16
60
1,200
150
6,000
750
0
0
3,750
52

7
23
1.00
0.25
1.00
0.50
0.50
1.00
0.10
2.00
2.00
3.00
150.00
4.00
2.00
3.00
3.00

4
1
1
1
1
1

240
240
1,200
600
6,000
3,000

4
0.25
1.00
0.25
1.00
0.25

1
1

15,000
310

0.25
10

1
1

800
40

0.25
2.00

200
80
0

1
1
1
1
1
1
1
1
1
1
1
1
1
1

100
500,000
1,000
1,000
12
50
50
50
50
50
50
3,354
500
73,000

0.25
1.00
2.00
5.00
1.00
0.75
1.00
1.25
1.00
0.50
1.00
1.00
1.00
0.50

25
500,000
2,000
5,000
12
38
50
63
50
25
50
3,354
500
36,500

0

4

1/9/2009
1.1015-1(a)(3)
1.1015-1(g)
1.1041-1T
1.1042-1T,A-2(4)
1.1092(b)-3T(d)(2)and(4)
1.1254-5(d)(2)
1.1275-2(e)
1.1362-1(a)
1.1362-2(a)(1)
1.1362-2(a)(4)
1.1362-3(b)(1)
1.1362-4(e)
1.1368-1(f)(5)(i)
1.1368-1(f)(5)(ii)
1.1368-1(g)(2)
18,1371-1
18,1377-1
1.1377-1(b)(1)
1.1382-2(b)

500
147,000
5,000,000
200
10,000
100
100,000
300,000
10,000
300
15,000
180
10,400
26,000
4,000
1,500
4,000
4,000
30,000

1.1382-3(b)

Burden included under 1.1382-2(b)

1.1382-3(c )

Burden included under 1.1382-2(b)

1.1398-1(f)(2)(v)
1.1398-2(f)(2)(v)

4,000
4,000

1.1402(a)-1and-2

The burden estimate is reflected in Form 1065

1.1402(a)-4
1.1402(a)-11
1.1402(a)-17
1.1402(e)-5A(b)(1)(ii)
1.1402(h)-1
1.1441-4(b)(2)(i)
1.1441-4(b)(2)(ii)

The burden estimate is reflected in Form 4835
200,000
2,000,000
200,000
The burden estimate is reflected in Form 4029
500,000
The burden estimate is reflected on Form 8233

1.1441-4(b)(2)(iii)
1.1441-4(b)(2)(iv)
1.1441-4(b)(3)
1.1441-4(b)(4)(i)
1.1441-4(b)(4)(iii)
1.1441-4(b)(4)(iii)
1.1443-1(b)(2)
1.1443-1(b)(4)
1.1445-1(c)(2)

500,000
500,000
300
300
300
300
1,500,000
1,000
4,000

The burden is reflected on Form 8288A
1.1445-1(f)(3)(iv)
1.1445-2(b), 1.1445-5(b)(3)(ii), ( c)(2) and (e)(2)(iii),
1.11445-7(b) and 1.1445-8(e)
6,000,000
1.1445-2( c)(3) and 1.1445-5(b)(4)(iii), ( c)(2)(iii)and
(d)(2)(i)
1,000
1.1445-2(d), 1.1445-5(b)(2),( c)(2)(v) and (e)(2)(ii),
1.1445-9T and 1.1445-10T
1,200
200
1.1445-2(d)(3)
1.1445-2(d)(7), 1.1445-5( c)(2)(iv), (d)(2)(ii) and
(e)(2)(iv), and 1.1445-10T
7,500
10
1.1445-4(a) and (b)
100
1.1445-8(b)(3)
10
1.1445-10T
2,000
1.1445-11T(d)(2)
10
1.1461-1(a)
1,000
1.1461-1(b)(2)
1.1461-2( c)(3)(ii)

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

500
147,000
5,000,000
200
10,000
100
100,000
300,000
10,000
300
15,000
180
10,400
26,000
4,000
1,500
4,000
4,000
30,000

0.50
0.50
5
1.00
1.00
5.00
0.75
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
1.00

250
73,500
416,667
200
10,000
500
75,000
75,000
2,500
75
3,750
45
2,600
6,500
1,000
375
1,000
1,000
30,000
0
0

1
1

4,000
4,000

5
5

333
333
0

1
1
1

200,000
2,000,000
200,000

0.25
10
2

1

500,000

0.50

1
1
1
1
1
1
1
1
1

500,000
500,000
300
300
300
300
1,500,000
1,000
4,000

0.25
0.10
10.00
5.00
0.25
0.25
0.50
3.00
0.50

0
50,000
333,333
6,667
0
250,000
0
125,000
50,000
3,000
1,500
75
75
750,000
3,000
2,000
0

1

6,000,000

0.25

1,500,000

1

1,000

0.25

250

1
1

1,200
200

0.50
10.00

600
2,000

1
1
1
1
1
1
1

7,500
10
100
10
2,000
10
1,000

0.25
1.00
1.00
3.00
1.00
0.25
0.25

1,875
10
100
30
2,000
3
250
0

5

1/9/2009

Furnish a copy

The burden is reflected in Form 1042S

0

Retain a copy
1.1502-5(a)(i)
1.1502-20T(I)
1.1502-95(e)(3)
20.2011-1( c)(2)
20.2014-5
20.2032A-4(a)
20.2032A-8(a)(1)
20.2032A-8( c)
20.2044-1( c)
20.2056A-2(d)(1)(B)
20.2056A-4(a)
25.2518-2(a)(3)
26.2662-1(b)

1,500,000
74,000
1,000
1,420
73,000
1,460
1,500
1,500
1,500
1,800
1,000
750
500
The burden estimate is reflected on Form 706

26.2662-1( c)(iv)

The burden estimate is reflected on Form 706

0

31.3102-3(9)(3)( c)

The burden estimate is reflected on Form 4070

0

31.3102-3(a)(3)(d)

The burden estimate is reflected on Form W-2

31.3121(a)-3(b)(1)(i)
31.3121(b)(3)-1(b)
31.3121(b)(12)-1
31.3121( r)-1(b)(4)
31.3302(a)-3(a)
31.3302(b)-2

1,000,000
25,000
10,400
5
50
Included in 31.3302(a)-3

1
1
1
1
1

1,000,000
25,000
10,400
5
50

1.00
0.25
2.00
1.00
1.00

1,000,000
6,250
20,800
5
50
0

31.3306(b)-2
31.3306( c)(12)-1(a)
31.3401(a)-1(b)(12)
31.3401(a)-1(b)(8)(ii)( c)
31.3401(a)(6)-1( c)
31.3401(a)(6)-1(d)
31.3401(a)(6)-1(e)
31.3401(a)(8)(A)-1(a)(2)(i)
31.3401(a)(8)(A)-1(a)(3)

1,000,000
10,400
5,000
5
40,000
6,000
800,000
The burden estimate is reflected on Form 673
The burden estimate is reflected on Form 673

1
1
1
1
1
1
1

1,000,000
10,400
5,000
5
40,000
6,000
800,000

1.00
2.00
5
0.17
0.25
0.25
0.25

1,000,000
20,800
417
1
10,000
1,500
200,000
0
0

31.3401(a)(8)(A)-1(a)(4)

The burden estimate is reflected on Form 673
1

6,000

0.25

1,500

31.3401(a)(8)( c)-1(b)(2)

6,000

1
1
1
1
1
1
1
1
1
1
1
1
1

1,500,000
74,000
1,000
1,420
73,000
1,460
1,500
1,500
1,500
1,800
1,000
750
500

1
1.00
2.00
0.25
0.50
1.00
10.00
1.00
1.00
1.00
2.00
3.00
1.00

25,000
74,000
2,000
355
36,500
1,460
15,000
1,500
1,500
1,800
2,000
2,250
500
0

0

0

31.3402(f)(1)-1

Included in 31.3402(f)(2)-1 (with Form W-4)

0

31.3402(f)(2)-1

The burden estimate is reflected on Form W-4

0

31.3402(f)(5)-1

Included in 31.3402f(2)-1 (with Form W-4)

0

31.3402(f)(5)-1( c)

Included in 31.3402(f)(2)-1

0

31.3402(h)(1)-1
31.3402(h)(3)-1

Included in Section 6053
250,000

31.3402(h)(4)-1( c)(5)

Included in 31.3402(f)(2)-1 (with Form W-4)

0

31.3402(i)-1

Included in 31.3402(f)(2)-1 (with Form W-4)

0

31.3402(i)-2(a)(1)

Included in 31.3402(f)(2)-1 (with Form W-4)

0

31.3402(i)-1(b)(2)

The burden estimate is reflected on Form W-4

0

31.3402(m)-1(a)
31.3402(n)-1
31.3402(o)-1
31.3402(o)-2(b) and ( c)
31.3402(o)-2(f)
31.3402(o)-3
31.3402(p)-1
31.3402(q)-1(d) and (e)

Included in 31.3402(f)(2)-1 (with Form W-4)
10,000,000
2,000,000
100,000
100,000
2,000,000
250,000
15,000,000

1

1
1
1
150
1
1
1

6

250,000

10,000,000
2,000,000
100,000
15,000,000
2,000,000
250,000
15,000,000

0.50

0.25
0.25
5
5
5
0.25
1

0
125,000

0
2,500,000
500,000
8,333
1,250,000
166,667
62,500
250,000

1/9/2009
31.3402( r)-1T(a)(1)
31.3405( c)-1T Q&A 1-13

100
10,160,000

1
1

100
10,160,000

0.25
1

The burden estimate reflects the time required to send copies of the form 1099R and Form 5498 to the payee.

0

The remaining burden is reflected in those forms.
35.3405-1(temp)

10,160,000

0
1

10,160,000

1

169,333

0.50

875

The burden estimate reflects the time required to send copies of the Form 1099, Form W-4P, Form W-2P, Form 941, and
Form 941E to the Payee or financial institution. The remaining burden is reflected on those forms.
31.3406(d)-5(f) and (g)

1,750

31.3507-1(b)

The burden is reflected in Form W-2

31.3507-2

The burden is reflected in Form W-5

31.3508-1(b)(iii)
31.3508-1( c)(iii)
31.3508-1(e)
48.4041-5
48.4041-10
48.4041-15
48.4041-17
145.4052-1(a)
48.4081-2( c)(3)
48.4081-3(e)(2)(ii)
48.4081-3(f)(2)(ii)
48.4081-4(b)(2)(ii)
48.4081-4( c)
48.4081-6( c)(1)(ii)
48,4081-7
48.4221-1(b)
48.4221-1( c)
48.4221-2
48.4221-3
48.4221-4
48.4221-5
48.4221-6
48.4221-7
48.4221-8
49.4253-2
49.4253-3 & 49.4253-11
49.4253-4 & 49.4253-11
49.4261-4(c )
49.4261-4(d)
49.4261-6(c )
49.4261-6(d)
49.4261-6(e)
49.4264(b)-1
49.4264(c )-1(a)(2)
49.4271-1(c )
49.4271-1(d)
41.4481-2(b)
41.4483-3(f)
52.4682-2(b)
52.4682-2(b)(3)&(4)
52.4682-5(d)&(f)(3)
56.4911-10(f)(2)
56.4911-10(f)(3)
53.4942(a)-3(c )(ii)
53.4945
54.4975-7(b)(9)

2,000,000
1,000,000
3,000,000
1,000
100
1,000
1,000
60,000
500
200
150
1,000
100
1,200
60
400
1,000
1,000
200
10
10,000
2,000
500
800
4,000
100
100
100,000
1,000,000
1,000,000
50,000
1,000
5,000
1,000
10,000,000
Burden is reflected on Form 1363
66,000
66,000
200
100
500
300
300
100
200
4,000

25
169,333

1

1,750

0

0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

2,000,000
1,000,000
3,000,000
1,000
100
1,000
1,000
60,000
500
200
150
1,000
100
1,200
60
400
1,000
1,000
200
10
10,000
2,000
500
800
4,000
100
100
100,000
1,000,000
1,000,000
50,000
1,000
5,000
1,000
10,000,000

5
5
5
0.10
0.10
0.10
0.10
0.60
0.10
0.10
0.10
0.10
0.10
0.10
0.25
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.10
0.50
0.50
0.50
0.01
0.01
0.01
0.01
1.00
0.15
0.01
0.01

1
1
1
1
1
1
1
1
1
1

66,000
66,000
200
100
500
300
300
100
200
4,000

0.25
0.25
0.10
0.10
0.10
1.00
1.00
1.00
1.00
0.50

7

166,667
83,333
250,000
100
10
100
100
36,000
50
20
15
100
10
120
15
40
100
100
20
1
1,000
200
50
80
2,000
50
50
1,000
10,000
10,000
500
1,000
750
10
100,000
0
16,500
16,500
20
10
50
300
300
100
200
2,000

1/9/2009
54.4975-7(b)(10)and(12)
54.4979-1(a)(3)

1

4,000

0.50

2,000
0

1
1
1
1
1

50
250,000
15,000
2,250,000
12,500

1.00
0.10
0.01
2
5

50
25,000
150
75,000
1,042

1
1
1
1
1
1
1

5,000
250
5,000
500
45,616
45,616
40,000

1.00
0.50
0.25
1.00
1.00
1.00
0.25

5,000
125
1,250
500
45,616
45,616
10,000
0

1

7,500

5

625

1
1
1
1

1,000
500
100,000
3,000

5
2.00
2.00
10

83
1,000
200,000
500
0

450,000
900,000
450,000
500
3,250

1
1
1
1
1

450,000
900,000
450,000
500
3,250

0.50
0.50
0.50
5
5

225,000
450,000
225,000
42
271

1.6049-5(b)(2)

25,000

1

25,000

5

2,083

1.6049-6
1.6049-7(e)
1.6049-7(f)

500,000
4,500
300

1
1
1

500,000
4,500
300

5
2.00
10.00

41,667
9,000
3,000

54.4979-1(a)(4)
41.6001-2
41.6001-3
1.6011-3
1.6017-1( c)

4,000
The burden estimate is reflected on Form 5330
50
250,000
15,000
2,250,000
12,500

1.6031(b)-1T(a)

The burden estimate is reflected on Form 1065 Schedule K-1

1.6031( c)-1T(a)(1)
1.6031( c)-1T(a)(3)
1.6031( c)-1T(e)
1.6031( c)-1T(h)
1.6033-3(b)
1.6033-3( c)
1.6039-2(a), (b) and ( c)(prop)
301.6039E-1

5,000
250
5,000
500
45,616
45,616
40,000
The burden is reflected on Form 9003

1.6041-5

7,500

1.6042-4

The burden is reflected on Form 1099

1.6044-5
5f.6045-1( c)(3)(i)(B)(temporary)
1.6045-1(g)(1)
1.6045-4(d)(2) and (3)
1.6047-1(a)(1)

1,000
500
100,000
3,000
The burden estimate is reflected on Form 1099

1.6047-1(a)(3)
1.6047-1(a)(4)
1.6047-1(b)
1.6049-4( c)(1)(iii)
1.6049-5

1.6050A-1(a)

The burden estimate is reflected in Form 1099 Misc

1.6050A-1( c)(1)
1.6050H-1(a),( c) &(d)
1.6050H-2(b)
1.6050I-1(f)
1.6050I-2T(d)
1.6050J-1T
1.6050K-( c)
1.6050K-1(d)
1.6050L-1(d)
1.6050P-1(f)
31.6051-1(a)(1)

The burden estimate is reflected in Form 1099 Misc
1,000
1,000
75,000
250,000
10,250
400,000
200,000
1,000
1,500
The burden is reflected on the Form W-2

31.6051-1(a),(b),(c),(e),&(g)
31.6051-1(h)
31.6051-2(a)

2,250,000
250,000
The burden is reflected on Form W-2 and Form W-3

31.6051-3(a)(b)&( c)

The burden estimate is reflected on Form W-2

1.6052-2
31.6053-1(a)

The burden estimated is reflected on Form W-4
3,618,000

0

0

0
1
1
1
1
1
1
1
1
1

1,000
1,000
75,000
250,000
10,250
400,000
200,000
1,000
1,500

0.50
0.50
0.05
5
5
0.10
0.10
10
0.75

1
1

2,250,000
250,000

1.00
0.25

0
500
500
3,750
20,833
854
40,000
20,000
167
1,125
0
2,250,000
62,500
0
0

12

43,416,000

10

0
7,236,000

31.6053-2

The burden estimate is reflected on Form W-2

0

31.6053-3(b)

The burden estimate is reflected on Form W-2

0

301.6057-1(e)

The burden estimate is reflected on Form 5500 and Schedule SSA

0

8

1/9/2009

301.6059-1(c) and (d)
31.6091-1(d)
301.6104(d)-1
1.6107-1
1.6109-2
301.6109-1(b)
301.6109-2
301.6111-1T,Q & A #41
301.6111-1T,Q & A #51-54
301.6112-1T,Q & A #11-13
301.6112-1T,Q & A #15
301.6223(c)-1T(d)
301.6223(g)-1T(a)(1)
301.6223(g)-1T(a)(2)
301.6223(g)-1T(b)
301.6223(h)-1T
31.6402(a)-2(a)(2)
301.6402-7
48.6412-1
31.6413(a)-1(a)(1)

The burden estimate is reflected in Schedule B
1,750
45,616
15,000
15,000
500,000
10,000
5,300
35,000
100
350
1,000
11,500
11,500
11,500
12,700
7,500,000
100
150,000
25,000

0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

1,750
45,616
15,000
15,000
500,000
10,000
5,300
35,000
100
350
1,000
11,500
11,500
11,500
12,700
7,500,000
100
150,000
25,000

2
1.00
1.00
1.00
1
10
0.25
0.10
0.10
0.10
1.00
3.00
3.00
6.00
3.00
0.25
0.25
0.10
20.00

58
45,616
15,000
15,000
8,333
1,667
1,325
3,500
10
35
1,000
34,500
34,500
69,000
38,100
1,875,000
25
15,000
500,000

31.6413(a)-1(a)(2)

The burden estimate is reflected in section 31.6413(a)-1(a)(1)

0

31.6413(a)-1(b)(1)

The burden estimate is reflected in section 31.6413(a)-1(a)(1)

0

31.6413(a)-1(b)(2)

The burden estimate is reflected in section 31.6413(a)-1(a)(1)

48.6416(a)-2(b)
48.6416(a)-3(b)
48.6416(b)(2)-3
48.6416(b)(2)-4
48.6416(b)(3)-3
48.6416(e)-1
48.6420-4(i)
48.6427-8
48.6427-9
301.6724-1(f)

0

100
100
100,000
10
400
200
10,000

1
1
1
1
1
1
1

100
100
100,000
10
400
200
10,000

0.10
0.10
0.10
0.10
0.10
0.10
0.10

10
10
10,000
1
40
20
1,000

The burden is reflected in Form 8849 and Form 4136
290,000

1

290,000

0.10

0
29,000

1

2,500,000

1.00

2,500,000

2,500,000

1.7476-1

The burden estimate is refelcted in Section 601.201(o)(3)

1.7476-2
1.7704-1(f)(1)
1.7872-5T(b)(6)

The burden estimate is reflected in Section 601.201(o)(3)
500
50,000

0

1
1

500
50,000

0.50
5

0
250
4,167

35a.999-3(7805)

25,000,000

1

25,000,000

1

416,667

35a..9999-5(a)Q&A5
35a.9999-5(b)Q&A8

50
1,000,000

1
1

50
1,000,000

1.00
4.00

50
4,000,000

1,000
100

1
1

1,000
100

2.00
2.00

2,000
200

35a.9999-5(b)Q&A19

50

1

50

2.00

100

Total Respondents

245,073,905

Total Responses

307,064,630

Total Burden

68,885,183

35a.9999-5(b)Q&A9
35a.9999-5(b)Q&A12,14,15
35a.9999-5(b)Q&A13

The burden estimate is reflected in Form W-8

0

9