Section 2801 Tax on Certain Gifts or Bequests from Covered Expatriates

Forms and Documents

Document Name	Status
Form 708 (draft) Regulatory Requirements Form	Modified
1545-2309 Supporting Statement.docx Supporting Statement A	2025-05-22

IC Document Collections

IC ID	Document Title	Status
260694	Regulatory Requirements Form	Modified

ICR Details

OMB Control No: 1545-2309	ICR Reference No: 202505-1545-003
Status: Received in OIRA	Previous ICR Reference No: 202306-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Section 2801 Tax on Certain Gifts or Bequests from Covered Expatriates
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 05/29/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved
Responses	1,000	0
Time Burden (Hours)	7,000	0
Cost Burden (Dollars)	0	0

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Abstract: Internal Revenue Code (IRC) section 2801 imposes a tax on United States citizens and residents who receive gifts or bequests from certain individuals who relinquished United States citizenship or ceased to be lawful permanent residents of the United States. The proposed regulations included in Regulation Identifier Number (RIN) 1545-BJ43 require taxpayers to keep records and report information related to IRC section 2801 taxes to the IRS.

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Authorizing Statute(s): US Code: 26 USC 2801 Name of Law: Imposition of Tax
   PL: Pub.L. 110 - 245 301 Name of Law: Heroes Earnings Assistance and Relief Tax Act
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 245 301 Name of Law: Heroes Earnings Assistance and Relief Tax Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BJ43	Final or interim final rulemaking	90 FR 3376	01/14/2025

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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
Regulatory Requirements	708 (draft)	United States Return of Tax for Gifts and Bequests Received From Covered Expatriates

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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	1,000	0	1,000	0	0	0
Annual Time Burden (Hours)	7,000	0	7,000	0	0	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: No

Burden Reduction Due to:

Short Statement: This is a new information collection developed to comply with IRC section 2801, added by section 301 of P.L. 110-245. There was no paperwork burden previously approved by OMB. The IRS is making this submission to request a new OMB control number, therefore there is an increase of burden of 7,000 hours and an increase in responses of 1,000 from a program change due to new statute.

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Annual Cost to Federal Government: $0

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: 05/29/2025

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