IRS Form 13285-A: Complete Taxpayer Burden Reduction Guide

1. Introduction: What is Form 13285-A?

IRS Form 13285-A, officially titled Reducing Tax Burden on America’s Taxpayers, is a public referral and suggestion form issued by the Internal Revenue Service (IRS). The IRS is a bureau of the United States Department of the Treasury responsible for administering the federal tax code and collecting revenue.

Most IRS forms are used to report income, claim deductions, or calculate taxes owed. Form 13285-A is entirely different: it is an open feedback channel that invites individual taxpayers, small business owners, and tax professionals to recommend ways the IRS can simplify tax administration.

The form is managed by the Office of Taxpayer Burden Reduction within the IRS Small Business/Self-Employed (SB/SE) division. It gives everyday Americans an official platform to highlight confusing forms, redundant reporting rules, and inefficient procedures so the government can eliminate unnecessary red tape.

2. Purpose of the Form

In the tax world, the term “taxpayer burden” refers to the time, effort, and out-of-pocket money people spend trying to comply with federal tax laws. This includes hours spent organizing receipts, deciphering complex instructions, filling out schedules, and hiring accountants.

The IRS created Form 13285-A to crowdsource practical solutions directly from the people who experience these challenges firsthand. Rather than attempting to guess where the biggest pain points lie, the agency uses this form to gather grassroots recommendations from front-line taxpayers and tax preparers.

By collecting detailed suggestions, the IRS can identify systemic bottlenecks, redesign confusing forms, streamline duplicate filings, and modernize administrative policies. Meaningful ideas can ultimately save taxpayers millions of hours and compliance dollars each year.

3. Who Needs to File This Form

Form 13285-A is a 100% voluntary form. No one is legally required to submit it, but it is available to anyone who identifies a widespread tax compliance problem. Common submitters include:

• Individual Taxpayers: Everyday filers who encounter repetitive worksheets, convoluted form language, or frustrating filing hurdles.
• Small Business Owners: Entrepreneurs and self-employed individuals burdened by complex payroll filings, recordkeeping rules, or industry-specific reporting mandates.
• Tax Professionals: Certified Public Accountants (CPAs), Enrolled Agents (EAs), and tax attorneys who spot recurring errors, software bottlenecks, or procedural roadblocks across multiple client accounts.
• Industry Associations: Trade groups, chambers of commerce, and professional organizations advocating for simplified tax rules on behalf of specific sectors like agriculture, transportation, or retail.

To be considered by the IRS, your suggestion must address a systemic issue that impacts a significant number of taxpayers rather than an isolated personal problem.

4. Who Is Exempt / Not Required to File

Because Form 13285-A is purely an elective feedback tool, every taxpayer in the country is exempt from filing it. However, there are several situations where you should definitely not use this form:

• Personal Account Inquiries: If you have an unpaid tax balance, a missing refund, or questions about an IRS letter, do not file Form 13285-A. Contact the IRS phone assistance line or the number on your notice instead.
• Ongoing Audits or Appeals: If your return is currently under audit, you must use standard examination channels, such as Form 12661 or Form 12203, rather than a burden reduction suggestion form.
• Reporting Tax Fraud or Evasion: To report a suspected tax evader, abusive tax scheme, or fraudulent preparer, file Form 3949-A or Form 14242 instead.
• Financial Hardship Relief: If IRS collection actions are creating severe economic distress, you should request help from the independent Taxpayer Advocate Service using Form 911.
• Direct Legislative Requests: The IRS cannot rewrite the Internal Revenue Code passed by Congress. If your proposal requires changing statutory tax rates or introducing brand-new tax credits, contact your elected congressional representatives.

5. When to File

Form 13285-A is an event-free, ongoing submission form. It has no filing deadlines, no tax calendar restrictions, and no annual expiration dates:

• Year-Round Availability: You can submit Form 13285-A at any time of the year whenever you encounter a burden-reduction opportunity.
• Submit As Often As Needed: There is no limit on how many forms you can submit. If you identify multiple unrelated tax complications, you can file a separate Form 13285-A for each distinct issue.

Submitting your idea well ahead of the upcoming tax year gives IRS project managers the time required to review, test, and implement form or procedural revisions before the next filing season begins.

6. Where and How to File

Form 13285-A cannot be submitted through consumer tax preparation software because it is not a tax return. The IRS provides flexible, accessible methods to deliver your recommendations directly to the Office of Taxpayer Burden Reduction.

You can send your completed Form 13285-A via email to the dedicated Taxpayer Burden Reduction inbox indicated on the form instructions. Submitting by email allows you to attach supplemental exhibits, such as marked-up draft forms or detailed cost analyses.

If you prefer standard mail, send your printed form to the specific IRS address as per instructions on the document. In addition, physical copies of Form 13285-A are often distributed and accepted in person at IRS Nationwide Tax Forums, small business workshops, and stakeholder liaison meetings across the country.

7. Step-by-Step Instructions to Fill the Form

Form 13285-A is a straightforward two-page document focused on four core questions. Follow this step-by-step guide to complete each field effectively.

Line Item	Field Description	Filing Guidance
Header	Originator Information (Optional)	Enter your name, date, address, phone number, and email. You may leave this blank to remain completely anonymous.
Question 1	Submitter Category	Check whether you are an Individual, Business Owner, Tax Professional, or Other.
Question 2	Problem / Burden Description	Describe the exact issue causing unnecessary compliance time, expense, or confusion.
Question 3	Affected Taxpayer Group	Indicate who is impacted: Individuals, All Businesses, Specific Industries, or Specific Business Entities.
Question 4	Proposed Solution / Remedy	Select the remedy category and explain your actionable recommendation in detail.

Drafting an Effective Recommendation

The IRS receives numerous suggestions, so providing clear, well-supported information makes your proposal much more likely to be reviewed and adopted:

• Be Highly Specific (Question 2): Name the exact form number, schedule, line item, or publication causing difficulty. Explain whether the burden comes from excessive recordkeeping, unclear mathematical instructions, or confusing terminology.
• Identify the Industry or Entity (Question 3): If the issue only affects certain taxpayers—such as restaurants reporting tip income, truck drivers tracking per diem rates, or single-member LLCs—clearly define that group.
• Detail Your Solution (Question 4): Check the appropriate remedy box (such as “Simplify forms/publications” or “Streamline policies or procedures”). Propose replacement language, suggest combining two redundant schedules, or recommend increasing an outdated dollar threshold.
• Attach Supporting Sheets: If your explanation requires more room than the blank lines provide, attach additional sheets labeled with your issue title.

8. Required Documents/Information Needed Before Filling

Before filling out Form 13285-A, compile the reference materials needed to present a convincing proposal:

• The Affected Form or Publication: Have a copy of the specific IRS tax form, instruction booklet, or notice you are critiquing.
• Time and Expense Estimates: Rough calculations showing how much time or money an average taxpayer spends complying with the current rule.
• Proposed Replacement Text: If you are suggesting simpler instructions, prepare a draft of your suggested wording.
• Optional Contact Details: Your current phone number and email address if you want IRS analysts to contact you for follow-up questions.

9. Common Mistakes to Avoid

To ensure your suggestion receives proper attention, avoid these frequent errors when preparing Form 13285-A:

• Submitting Personal Tax Inquiries: Treating this form as a customer service complaint ticket is the most common mistake. The burden reduction team does not resolve individual billing notices, account freezes, or delayed refunds.
• Including Sensitive Personal Data: Never include Social Security Numbers (SSNs), Employer Identification Numbers (EINs), or confidential financial statements. Form 13285-A is an administrative review document, not a tax return.
• Providing Vague Complaints: Writing general statements like “taxes are too hard” provides nothing actionable. Offer specific, practical remedies that IRS staff can evaluate.
• Assuming It Pauses IRS Deadlines: Submitting Form 13285-A does not extend your tax filing due date, suspend interest accrual, or pause collection notices on your personal account.
• Focusing on Purely Personal Disputes: Suggestions that only resolve an issue unique to your personal household will be rejected. Proposals must benefit a broad group of taxpayers.

10. Penalties for Non-Filing or Errors

Because Form 13285-A is entirely voluntary, there are no civil tax penalties, late fees, or interest charges for choosing not to submit it. You will never face an IRS inquiry or fine for skipping this form.

Additionally, there are no penalties if the IRS decides not to implement your suggestion. However, you should never submit knowingly false, malicious, or frivolous material to federal agency email addresses or physical offices, as doing so wastes public resources.

11. Related Forms or Schedules

The IRS provides several related forms and publications that address taxpayer rights, advocacy, and problem resolution:

• Form 911: Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)
• Form 3949-A: Information Referral (reporting suspected tax law violations)
• Form 14157: Return Preparer Complaint
• Form 14242: Tell Us About a Suspected Abusive Tax Promotion or Preparer
• Publication 1: Your Rights as a Taxpayer
• Publication 4011: VITA/TCE Volunteer Resource Guide
• Publication 2105: Why Do I Have to Pay Taxes?

12. Frequently Asked Questions

Can I submit Form 13285-A anonymously?

Yes. Providing your name, phone number, address, and email is completely optional. If you prefer to keep your identity private, you can leave the originator information box blank, and the IRS will still review your burden reduction idea.

How does the IRS evaluate Form 13285-A submissions?

The Office of Taxpayer Burden Reduction evaluates ideas based on the total number of taxpayers impacted, estimated time and cost savings, operational feasibility, and whether the proposal maintains voluntary compliance with tax laws.

Can the IRS change federal tax law based on my form?

The IRS cannot unilaterally amend statutes passed by Congress. However, if your idea identifies a significant statutory flaw, the IRS can forward the proposal to the Treasury Department for consideration as a legislative recommendation to Congress.

Will I receive a personal response after submitting my idea?

If you include your contact information, an IRS analyst may reach out if they require clarification or additional data regarding your suggestion. However, due to the volume of submissions, the IRS does not guarantee an individual reply for every form received.

Is there any fee to submit Form 13285-A?

No. There is no filing fee or processing charge. Form 13285-A is completely free to download, complete, and submit to the IRS.

Can I use Form 13285-A to challenge a penalty the IRS charged me?

No. Form 13285-A cannot be used to dispute personal penalties, request penalty abatement, or protest audit adjustments. To request penalty relief, you must follow the instructions on your IRS penalty notice or file Form 843.

13. Conclusion: Key Takeaways Summarized

IRS Form 13285-A offers a direct, constructive way for taxpayers and professionals to help shape federal tax administration. Keep these key takeaways in mind:

• A Tool for Simplification: Use Form 13285-A to suggest ways to eliminate confusing forms, streamline instructions, and reduce taxpayer compliance time.
• Focus on Broad Impact: Recommendations must affect a large segment of taxpayers or an entire industry, rather than a single personal account dispute.
• Provide Concrete Solutions: Identify the specific form or rule causing the burden and propose an actionable remedy.
• Submit Anytime: There are no deadlines or fees, and you can submit the form via email or paper mail directly to the IRS address as per instructions.