View Information Collection Request (ICR) Package
Skip to main content
An official website of the United States government
The .gov means it's official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.
The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.
Search:
Agenda
Reg Review
ICR
This script is used to control the display of information in this page.
Display additional information by clicking on the following:
All
Brief and OIRA conclusion
Abstract/Justification
Legal Statutes
Rulemaking
FR Notices/Comments
IC List
Burden
Misc.
Common Form Info.
Certification
View Information Collection (IC) List
View Supporting Statement and Other Documents
Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-0432
ICR Reference No:
200811-1545-019
Status:
Historical Active
Previous ICR Reference No:
198109-1545-012
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Approval needed by 12/3/2008
Title:
Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905
Type of Information Collection:
Reinstatement with change of a previously approved collection
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
12/31/2008
OIRA Conclusion Action:
Approved without change
Conclusion Date:
01/08/2009
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/30/2008
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
07/31/2009
6 Months From Approved
Responses
25,000
0
0
Time Burden (Hours)
306,500
0
0
Cost Burden (Dollars)
0
0
0
Abstract:
Form 5495 provides guidance under sections 2204 and 6905 for executors of estates and fiduciaries of decedents trusts. The form, filed after regular filing of an Estate, Gift, or Income tax return for a decedent, is used by the executor or fiduciary to request discharge from personal liability for any deficiency for the tax and periods shown on the form.
Emergency Justfication:
This form has been recently assigned to the Tax Forms and Publications division. Prior to this assignment, this form was placed into the historic archives of IRS documents. Taxpayers were not previously provided a structured form to request the discharge from personal liability. As a result of taxpayer needs, this was has been reinstated. The demand and urgency for this form by the taxpayers will prevent the IRS from waiting through the normal OMB approval processing time. We plan to issue a federal register notice to solicit comments on the burden estimates in January. But, this form has been assigned a release date of 12/5/2008.
Authorizing Statute(s):
US Code:
26 USC 2204
Name of Law: Discharge of fiduciary from personal liability
US Code:
26 USC 6905
Name of Law: Discharge of executor from personal liability fordecedent's income and gift taxes
Citations for New Statutory Requirements:
US Code: 26 USC 2204 Name of Law: Discharge of fiduciary from personal liability
US Code: 26 USC 6905 Name of Law: Discharge of executor from personal liability fordecedent's income and gift taxes
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Other Documents for OIRA Review
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905
5495
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
25,000
0
10,000
0
13,200
1,800
Annual Time Burden (Hours)
306,500
0
105,000
0
200,600
900
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:
Changes in the total burden hours requested are a result of the different methodology being used to estimate burden. This form was previously assigned to a different office and the methodology used did not account for taxpayer knowledge or awareness of the Internal Revenue Code. Based on potential users of this form we believe the previous estimate did not account for all users as listed in the Code.
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
Agency Contact:
Esther Woodworth 202 622-3090
Common Form ICR:
No
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:
12/30/2008
An official website of the United States government
The .gov means it's official.
The site is secure.
