Table of Contents
We ask for the information on these forms to carry out the Internal Revenue laws of the United States. Our legal right to ask for the information on this form is Internal Revenue Code sections 4951 and 4952. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109 requires filers and paid preparers to provide their identifying numbers on the return. If you do not provide the information we ask for, or provide false or fraudulent information, you may be subject to penalties. We may disclose this information to the Department of Justice for civil or criminal litigation, and to cities, states and the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to Federal and state agencies to enforce Federal non-tax criminal laws, or to Federal law enforcement and intelligence agencies to combat terrorism. Generally, tax returns and tax return information are confidential, as required by section 6103.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The estimated average times are:
|Form||Recordkeeping||Learning about the law or the form||Preparing and sending the form to the IRS|
|990-BL||16 hrs., 30 min.||3 hrs., 22 min.||3 hrs., 48 min.|
|Sch. A (Form 990-BL)||7 hrs., 10 min.||18 min.||25 min.|
Comments and suggestions. We welcome your comments about these instructions and your suggestions for future editions. You can write to us at the following address:
Internal Revenue Service
Individual Forms and Specialty Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at email@example.com. Please put “Publications Comment” on the subject line. You can also send us comments from www.irs.gov/formspubs. Select “Comment on Tax Forms and Publications” under “Information About.”
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
Do not send the form to this address. Instead, see When and Where To File on page 1.
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