Justification of changes

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

11/17/2009

Name: Jason

P. Langley

Office Symbols: SE:W:CAR:MP:T:I:R
Phone Number:

202-622-4366

Summary of Changes
Beginning with the 2008 revision, the instructions for Schedule D, Capital Gains and Losses, and Schedule I,
Alternative Minimum Tax--Estates and Trusts, were removed from the Instructions for Form 1041 and made into
separate freestanding products. Previously, the instructions for Schedule D and Schedule I were part of the
Instructions for Form 1041. Additionally, beginning with the 2008 revision, Schedule I was removed from Form 1041
and made into a freestanding schedule. Previously, Schedule I was pages 3 and 4 of Form 1041. Form 1041 is now
only 2 pages.
The change was made to Form 1041 to reduce taxpayer burden so that filers who were not required to file Schedule I
were not required to file blank forms. Similarly, the change to the Instructions for Form 1041 was made so that only
taxpayers required to file Schedule D and Schedule I were required to download or process those instructions. For
those taxpayers that are required to file Schedule D or Schedule I, the burden may actually increase because those
taxpayers will have to obtain separate forms and instructions for those products rather than relying on the Form 1041
and its instructions to be all-inclusive.
The filing requirements for Schedule D or Schedule I did not change. Both forms are still required to be filed as
attachments to Form 1041 if the filing requirements are met.

Impact on Approved Collection
Public
Law No.

Regulation
No.

Other
Code
References

SAMPLE:
PL 109-567

REG-345675-08

RP 2009-134

+/- 5

Change In IRS Form
& Instructions
No. of Filers
Words

+/- 20,000

+/- 500

Attachments

+/- 1

*Please insert how this new (PL, REG, or other), document will affect the currently approved collection.

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

Name:

11/17/2009

(Continued)

Jason P. Langley

Office Symbols: SE:W:CAR:MP:T:I:R
Phone Number:

Additional Information:

2

202-622-4366