UNITED STATES ESTATE TAX RETURN

Forms and Documents

Document Name	Status

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

IC ID	Document Title	Status
127913	UNITED STATES ESTATE TAX RETURN Form	Migrated

ICR Details

OMB Control No: 1545-0015	ICR Reference No: 198205-1545-005
Status: Historical Active	Previous ICR Reference No: 198109-1545-179
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: UNITED STATES ESTATE TAX RETURN
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/25/1982
	Date Received in OIRA: 05/12/1982
Terms of Clearance: The United States Estate Tax Return (Form 706) is approved for use through 3/31/84. OMB also approves continued use of the 1981 version so late filers will have that version available in future years. IRS has allowed estates at or below $500,000 the option of not completing certain schedules. Since the threshold level for valuing the gross estate is increasing each year for filing purposes, consideration should be given to adjusting the small/large estate threshold distinction accordingly in any future request for extension or revision (after January 1, 1986, estates at or below $500,000 will not be required to file Form 706). Additionally, in any extension or revision, consideration should be given to reducing the requirements f various supplemental documents. For example, Form 706 asks that the Death Certificate be attached and also requires that the Death Certificate number and issuing authority be entered on the form.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/1984	03/31/1984	10/31/1984
Responses	88,000	0	151,000
Time Burden (Hours)	1,390,096	0	4,236,909
Cost Burden (Dollars)	0	0	0

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Abstract: FORM 706 IS USED TO REPORT AND COMPUTE THE FEDERAL ESTATE TAX IMPOSED BY IRC SECTIONS 2001-2057. THE FORM IS REQUIRED BY CODE SECTION 6018. IRS USES THE INFORMATION TO ENFORCE THIS TAX BY VERIFYING THAT THE TAX HAS BEEN PROPERLY COMPUTED.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
UNITED STATES ESTATE TAX RETURN	FORM 706

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	88,000	151,000	0	-57,619	-5,381	0
Annual Time Burden (Hours)	1,390,096	4,236,909	0	-2,603,648	-243,165	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 05/12/1982

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