U.S. Income Tax Return for Estates and Trusts

Forms and Documents

Document Name	Status
Form 1041-V Form 1041-V - Payment Voucher Form and Instruction	Removed
Form Schedule I (Form 1 Schedule I - Alternative Minimum Tax - Estates and Trusts Form	Removed
Form Schedule D (Form 1 Schedule D - Capital Gains and Losses Form	Removed
Government Costs 1545-0092.pdf Supplementary Document	2024-12-11
2024 Supporting Statement 1545-0092_JC.docx Supporting Statement A	2024-12-10

IC Document Collections

IC ID	Document Title	Status
39501	U.S. Income Tax Return for Estates and Trusts Instruction	Modified
195271	Form 1041-V - Payment Voucher Form and Instruction	Removed
191288	Schedule K-1 - Beneficiary's Share of Income, Deductions, Credits, etc. Instruction	Removed
191287	Schedule J - Accumulation Distribution for Certain Complex Trusts Instruction	Removed
191286	Schedule I - Alternative Minimum Tax - Estates and Trusts Form	Removed
191284	Schedule D Tax Worksheet Other-Worksheet	Removed
191283	Capital Loss Carryover Worksheet Other-Worksheet	Removed
191282	28% Rate Gain Worksheet Other-Worksheet	Removed
191281	Unrecaptured Section 1250 Gain Worksheet Other-Worksheet	Removed
191280	Schedule D - Capital Gains and Losses Form	Removed
191279	Qualified Dividends Tax Worksheet Other-Worksheet	Removed

ICR Details

OMB Control No: 1545-0092	ICR Reference No: 202405-1545-024
Status: Received in OIRA	Previous ICR Reference No: 202308-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Income Tax Return for Estates and Trusts
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/19/2024

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2026
Responses	3,070,000	11,330,423
Time Burden (Hours)	31,900,000	356,948,857
Cost Burden (Dollars)	5,501,000,000	0

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Abstract: Sections 6011 & 6012 of the Internal Revenue Code (IRC) require entities to prepare and file estate and trust income tax returns. These forms and related schedules are used by estate and trust to report income and other compensation subject to tax as well as to report and disclosure taxes paid. Treasury Regulations section 1.6011-1 explains that every person subject to any tax, or required to collect any tax, under Subtitle A of the Code, shall make such returns or statements as are required by the regulations. The return or statement shall include therein the information required by the applicable regulations or forms. Section 1.6012-3 explains the general guidelines for estates and trusts required to make returns of income.

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Authorizing Statute(s): US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   US Code: 26 USC 641 Name of Law: Imposition of tax
   US Code: 26 USC 671 Name of Law: Trust income, deductions, and credits attributable to grantors and others as substantial owners
   US Code: 26 USC 59 Name of Law: Other definitions and special rules
   PL: Pub.L. 115 - 97 14103 Name of Law: Tax Cuts and Jobs Act
   US Code: 26 USC 652 Name of Law: Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
   US Code: 26 USC 662 Name of Law: Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or d
   US Code: 26 USC 55(a) Name of Law: Alternative Minimum Tax Imposed
   US Code: 26 USC 643(g) Name of Law: Definitions applicable to subparts A, B, C, and D; Certain payments of estimated tax treated as pai
   US Code: 26 USC 666 Name of Law: Accumulation distribution allocated to preceding years
   US Code: 26 USC 677 Name of Law: Income for benefit of grantor
   US Code: 26 USC 679 Name of Law: Foreign trusts having one or more United States beneficiaries
   US Code: 26 USC 6654 Name of Law: Failure by individual to pay estimated income tax; Addition to the Tax
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 73501	09/10/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 103926	12/19/2024
Did the Agency receive public comments on this ICR? Yes

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

IC Title	Form No.	Form Name
28% Rate Gain Worksheet
Capital Loss Carryover Worksheet
Form 1041-V - Payment Voucher	1041-V	Payment Voucher
Qualified Dividends Tax Worksheet
Schedule D - Capital Gains and Losses	Schedule D (Form 1041)	Capital Gains and Losses
Schedule D Tax Worksheet
Schedule I - Alternative Minimum Tax - Estates and Trusts	Schedule I (Form 1041)	Alternative Minimum Tax - Estates and Trusts
Schedule J - Accumulation Distribution for Certain Complex Trusts	Schedule J (Form 1041)	Accumulation Distribution for Certain Complex Trusts
Schedule K-1 - Beneficiary's Share of Income, Deductions, Credits, etc.	Schedule K-1 (Form 1041)	Beneficiary's Share of Income, Deductions, Credits, and Other Items
U.S. Income Tax Return for Estates and Trusts	Form 5884, Form 5884-A, Form 6198, Form 6252, Form 6478, Form 6765, Form 6781, Form 5329, Form 7205, Form 7207, Form 7210, Form 7211 , Form 7213, Form 7217, Form 7218, Form 8082, Form 8275, Form 8275-R, Form 8453-FE, Form 8582, Form 8582-CR, Form 5713 Schedule C, Form 8586, Form 8954, Form 8609, Form 8609-A, Form 8611, Form 8621, Form 8697, Form 8801, Form 8820, Form 8824, Form 8825, Form 8826, Form 8829, Form 8830, Form 8833, Form 8835, Form 8933 Schedule E, 1041, 1041 Schedule D, 1041-ES OCR, 1041 Schedule I, 1041-A, 1041-ES, Form 1041-N, Form 1041-QFT, Form 1041-T, Form 1041-V, Form 172, Form 1040 Schedule C, Form 1040 Schedule E, Form 1040 Schedule F, Form 1040 Schedule H, Form 1045, Form 1065 Schedule D, Form 1065 Schedule K-2, Form 8838, Form 8838-P, Form 8844, Form 8845, Form 8846, Form 8855, Form 8858, Form 8858 Schedule M, Form 8864, Form 8865, Form 8865 Schedule G, Form 8865 Schedule H, Form 8865 Schedule K-1, Form 8865 Schedule K-2, Form 8865 Schedule K-3, Form 8865 Schedule O, Form 8865 Schedule P, Form 8873, Form 8879-F, Form 8881, Form 8882, Form 8886, Form 8903, Form 8904, Form 8908, Form 8910, Form 8911 Schedule A, Form 8912, Form 8918, Form 8932, Form 8933, Form 8933 Schedule A, Form 8933 Schedule B, Form 8933 Schedule C, Form 8933 Schedule D, Form 8933 Schedule F, Form 8936, Form 8936 Schedule A, Form 8941, Form 8949, Form 8978, Form 8978 Schedule A, Form 8990, Form 8992, Form 8992 Schedule A, Form 8994, Form 8995, Form 8995-A, Form 8995-A Schedule A, Form 8995-A Schedule B, Form 8995-A Schedule C, Form 8995-A Schedule D, Form 8997, Form T (Timber), 1041 Schedule J, 1041 Schedule K-1, Form 8896, Form 8866, Form 982, Form 8911, Form 8938, Form 8960, Form 461, Form 926, Form 965-A, Form 1116, Form 1116 Schedule B , Form 1116 Schedule C, Form 2210, Form 2210-F, Form 2439, Form 3115, Form 3468, Form 3800, Form 4136, Form 4225, Form 4652, Form 4684, Form 4797, Form 4952, Form 4970, Form 4972, Form 5227, Form 5471, Form 5471 Schedule E, Form 5471 Schedule G1, Form 5471 Schedule H, Form 5471 Schedule I-1, Form 5471 Schedule J, Form 5471 Schedule M, Form 5471 Schedule O, Form 5471 Schedule P, Form 5471 Schedule Q, Form 5471 Schedule R, Form 5713, Form 5713 Schedule B	U.S. Income Tax Return for Estates and Trusts ,   Capital Gains and Losses ,   Alternative Minimum Tax-Estates and Trusts ,   Accumulation Distribution for Certain Complex Trusts ,   Beneficiary's Share of Income, Deductions, Credits, etc. ,   U.S. Information Return Trust Accumulation of Charitable Amounts ,   Estimated Tax for Estates and Trusts ,   Estimated Tax Vouchers Package 1041ES (OCR) ,   U.S. Income Tax Return for Electing Alaska Native Settlement ,   U.S. Income Tax Return for Qualified Funeral Trusts ,   U.S. Income Tax Return for Qualified Funeral Trusts ,   Payment Voucher ,   Net Operating Losses (NOLs) ,   Profit or Loss From Business ,   Supplemental Income and Loss ,   Profit of Loss From Farming ,   Household Employment Taxes ,   Application for Tentative Refund ,   Capital Gains and Losses ,   Partners' Distributive Share Items-International ,   Limitation on Business Losses ,   Return by a U.S. Transferor of Property to a Foreign Corporation ,   Individual Report of Net 965 Tax Liability ,   Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) ,   Foreign Tax Credit ,   Foreign Tax Carryover Reconciliation Schedule ,   Foreign Tax Redeterminations ,   Underpayment of Estimated Tax by Individuals, Estates, and Trusts ,   Underpayment of Estimated Tax by Farmers and Fishers ,   Notice to Shareholder of Undistributed Long-Term Capital Gains ,   Application for Change In Accounting Method ,   Investment Credit ,   General Business Credit ,   Credit for Federal Tax Paid on Fuels ,   Certain Credit Recapture, Excessive Payments, and Penalties ,   Depreciation and Amortization ,   Casualties and Thefts ,   Sale of Business Property ,   Investment Interest Expense Deduction ,   Tax on Accumulation Distribution of Trusts ,   Tax on Lump-Sum Distribution ,   Split-Interest Trust Information Return ,   Information Return of U.S. Persons With Respect to Certain Foreign Corporations ,   Income, War Profits, and Excess Profits Taxes Paid or Accrued ,   Cost Sharing Arrangement ,   Current Earnings and Profits ,   Information for Global Intangible Low-Taxed Income ,   Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporation ,   Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons ,   Organization or Reorganization of Foreign Corporation, and Acquistions and Dispositions of Its Stock ,   Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations ,   CFC Income by CFC Income Groups ,   Distributions From a Foreign Corporation ,   International Boycott Report ,   Specifically Attributable Taxes and Income (Section 999(c)(2)) ,   Tax Effect of the International Boycott Provisions ,   Work Opportunity Credit ,   Employee Retention Credit for Employers Affected by Qualified Disasters ,   At-Risk Limitations ,   Installment Sale Income ,   Biofuel Producer Credit ,   Credit for Increasing Research Activities ,   Gains and Losses From Section 1256 Contracts and Straddles ,   Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts ,   Energy Efficient Commerical Buildings Deduction ,   Advanced Manufacturing Production Credit ,   Clean Hydrogen Production Credit ,   Clean Electricity Production Credit ,   Nuclear Power Production Credit ,   Partner's Report of Property Distributed by a Partnership ,   Clean Fuel Production Credi ,   Notice of Inconsistent Treatment of Administrative Adjustment Request (AAR) ,   Disclosure Statement ,   Regulation Disclosure Statement ,   U.S. Estate or Trust Declaration for an IRS e-file Return ,   Passive Activity Loss Limitations ,   Passive Activity Credit Limitations ,   Low-Income Housing Credit ,   Asset Acquisition Statement ,   Low-Income Housing Credit Allocation and Certification ,   Annual Statement for Low-Income Housing Credit ,   Recapture of Low- Income Housing Credit ,   Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund ,   Interest Computation Under the Look-Back Method for Competed Long-Term Contracts ,   Credit for Prior Year Minimum Tax-Individuals, Estate, and Trusts ,   Orphan Drug Credit ,   Like-Kind Exchanges ,   Rental Real Estate Income and Expenses of a Partnership or an S Corporation ,   Disabled Access Credit ,   Expenses for Business Use of Your Home ,   Enhanced Oil Recovery Credit ,   Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) ,   Renewable Electricity Production Credit ,   Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement ,   Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) ,   Empowerment Zone Employment Credit ,   Indian Employment Credit ,   redit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips ,   Election To Treat a Qualified Revocable Trust as Part of an Estate ,   U.S. Persons With Respect to Foreign Disregarded Entitles (FDEs) and Foreign Branches (FBs) ,   Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities ,   Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credits ,   Return of U.S Persons With Respect to Certain Foreign Partnerships ,   Statement of Application of the Gain Deferral Method Under Section 721(c) ,   Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) ,   Partner's Share of Income, Deductions, Credits, etc. ,   Partners' Distributive Share Items-International ,   Partner's Share of Income, Deductions, Credits, etc.-International ,   Transfer of Property to a Foreign Partnership ,   Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (Under Section 6046A) ,   Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method ,   Extraterritorial Income Exclusion ,   IRS e-file Signature Authorization for Form 1041 ,   Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Participation ,   Credit for Employer-Provided Childcare Facilities and Services ,   Reportable Transaction Disclosure Statement ,   Low Sulfur Diesel Fuel Production Credit ,   Domestic Production Activities Deduction ,   Credit for Oil and Gas Production From Marginal Wells ,   Energy Efficient Home Credit ,   Alternative Motor Vehicle Credit ,   Alternative Fuel Vehicle Refueling Property Credit ,   Alternative Fuel Vehicle Refueling Property Credit ,   Credit to Holders of Tax Credit Bonds ,   Material Advisor Disclosure Statement ,   Credit for Employer Differential Wage Payments ,   Carbon Oxide Sequestration Credit ,   Disposal or Enhanced Oil Recovery Owner Certification ,   Disposal Operator Certification ,   Enhanced Oil Recovery Operator Certification ,   Recapture Certification ,   Utilization Certification ,   Clean Vehicle Credit ,   Clean Vehicle Credit Amount ,   Statement of Specified Foreign Financial Assets ,   Credit for Small Employer Health Insurance Premiums ,   Sales and Other Dispositions of Capital Assets ,   Net Investment Income Tax-Individuals, Estates, and Trusts ,   Partner's Additional Reporting Year Tax ,   Partner's Additional Reporting Year Tax (Schedule of Adjustments) ,   Limitation on Business Interest Expense Under Section 163(j) ,   U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) ,   Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI) ,   Employer Credit for Paid Family and Medical Leave ,   Qualified Business income Deduction Simplified Computation ,   Qualified Business income Deduction ,   Specified Service Trades or Businesses ,   Aggregation of Business Operations ,   Loss Netting and Carryforward ,   Special rules for Patrons of Agricultural or Horticultural Cooperatives ,   Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments ,   Forest Activities Schedule ,   Election Certificate
Unrecaptured Section 1250 Gain Worksheet

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ICR Summary of Burden

	Total Request	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	3,070,000	11,330,423	0	-11,330,423	3,070,000	0
Annual Time Burden (Hours)	31,900,000	356,948,857	0	-356,948,857	31,900,000	0
Annual Cost Burden (Dollars)	5,501,000,000	0	0	0	5,501,000,000	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: Miscellaneous Actions

Short Statement: The burden estimation methodology for trust and estate tax is being transitioned from the legacy Arthur D. Little (ADL) methodology to the IRS Taxpayer Burden Model. The changes discussed above result in a burden hour estimate of 31,900,000 hours, a decrease in total estimated time burden of 364,570,339 hours. The newly reported total out-of-pocket costs is $5,501,000,000 and total monetized burden is $7,573,000,000. The change related to the transition of the burden estimate from the legacy Arthur D. Little Model methodology to the RAAS Taxpayer Burden Model, is a one-time change. In addition, changes are being made to the form to be current with enacted legislation.

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Annual Cost to Federal Government: $11,560,305

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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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: 12/19/2024

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