Summary of Changes

SUMMARY of CHANGES

(November 21, 2007)

ESTIMATED BURDEN OF INFORMATION COLLECTION

The burden estimate is as follows:

Number of Time per Total

Form Responses Response Hours

1041 3,684,000 93.29 343,680,360

1041 Qual Mortg Ins WK      150        1.94         291

1041 EX L-20 WK 1,000 1.70  1,700

Schedule G L-1a 30,000 4.62  138,600

Schedule D/D-1 1,400,000 21.53  30,142,000

Schedule D L-15d WK 200,000 4.78   956,000

Schedule D L-15e WK 37,500 1.90   71,250

Schedule D Cap Loss WK  165,000 3.40      561,000

Schedule D Tax WK 87,500 8.99   786,625

Schedule I 1,365,000 26.88  36,691,200

Schedule J 1,000 42.74   42,740

Schedule K-1 3,532,000  9.40  33,200,800

TOTAL         446,272,566