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View ICR - OIRA Conclusion

OMB Control No: 1545-0092	ICR Reference No: 201011-1545-014
Status: Historical Active	Previous ICR Reference No: 201007-1545-060
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Income Tax Return for Estates and Trusts
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 02/17/2011
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/08/2010
Terms of Clearance: Short statement was revised to better address burden changes.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2013	09/30/2013	09/30/2013
Responses	11,513,150	0	10,513,150
Time Burden (Hours)	375,796,476	0	375,066,476
Cost Burden (Dollars)	0	0	0

Authorizing Statute(s): US Code: 26 USC 59 Name of Law: Other definitions and special rules
   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 652 Name of Law: Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information

Citations for New Statutory Requirements: None

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion
Annual Number of Responses	11,513,150	10,513,150	1,000,000
Annual Time Burden (Hours)	375,796,476	375,066,476	730,000
Annual Cost Burden (Dollars)	0	0	0

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

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041 to report: The income, deductions, gains, losses, etc. of the estate or trust; The income that is either accumulated or held for future distribution or distributed currently to the beneficiaries; Any income tax liability of the estate or trust; and Employment taxes on wages paid to household employees. Form 1041-V has been created in response to an IRSAC suggestion. The Internal Revenue Service Advisory Council (IRSAC) provides an organized public forum for IRS officials and representatives of the public to discuss relevant tax administration issues. The council advises the Commissioner on issues that have a substantive effect on federal tax administration. The new payment voucher has been created to help process Form 1041 payments more accurately and efficiently. This will result in an increase in the estimated number of responses by 1,000,000 and 730,000 burden hours.