Taxpayer Burden Reduction (TBR)
About Taxpayer Burden Reduction
The mission of TBR is to achieve a significant reduction in unnecessary burden for all taxpayers.
Here are a few examples of how we are reducing taxpayer burden. Find out more about these new initiatives at the links below.
- Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
Form 1023-EZ (PDF) is a streamlined version of Form 1023 that allows applications requesting exempt status to be processed faster (providing a response in less than 90 days) reducing the time it takes for IRS to approve exempt status.
- Applications for Enrollment – Joint Board for the Enrollment of Actuaries
Forms 5434 (PDF) and 5434-A (PDF) applications for the Joint Board for the Enrollment of Actuaries have been revised from hard copy to electronic fillable forms. This change allows applicants to apply and pay electronically. These forms can now be submitted along with payment via debit and credit card on the pay.gov platform.
- Streamlined Offshore Filing Compliance Procedure
The streamlined offshore program provides taxpayers an avenue to report their unreported offshore income/assets in a more streamlined approach from the IRS’ Offshore Voluntary Disclosure Program (OVDP). These procedures, available for certain qualifying taxpayers, provide a streamlined procedure for fling amended or delinquent returns and terms for resolving their tax and penalty obligations.
- Simplified Method for Reporting Certain Stock Sales
Simplified method will save paperwork burden by allowing certain investors to forgo the requirement of reporting details of their stock sales. Starting with tax year 2013, an investor who receives a Form 1099-B from their broker, with the correct basis and other key details of the sale or exchange, can generally combine certain transactions and report the totals on Schedule D, and skip reporting the transaction on Form 8949 (PDF).
- Simplified Option for Claiming Home Office Deduction
Many home-based business owners and some home-based workers will find the new option much easier to compute and take the deduction.
- Streamlined Criteria for Installment Agreements
We combined two forms and ask for less information on the resulting new form, making it easier for taxpayers to request an installment agreement.
- Better Service on the IRS Toll-Free Line
Taxpayers are now provided a randomly-generated temporary PIN in many circumstances if they are transferred to another customer service representative during a call to the toll free line. The temporary PIN saves the taxpayer time by eliminating the need to repeat identifying information.
- Income Verification and Express Services Electronic Signature
This e-signature process is used to provide account transcripts to verify income for consumer loans and various entitlement programs. It allows Income Verification Express Service (IVES) participants the option for taxpayers (borrowers) to electronically sign Form 4506-T, Request for Transcript of Tax Return, or Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript. The establishment of the ability to use electronic signatures will provide lending institutions the opportunity to fully automate the loan process instead of requiring a signed, printed form.
- Offer in Compromise Pre-Qualifier Tool
This tool allows taxpayers to determine if they are a viable Offer candidate and what an acceptable offer amount might be before making the effort to prepare and submit an Offer in Compromise. If you choose to submit an Offer in Compromise, our video Completing Form 656, Offer in Compromise provides tips on how to prepare your application and avoid common errors.
Help the IRS Identify Meaningful Taxpayer Burden Reduction Opportunities
Please share your idea for reducing burden using Form 13285A.