View Information Collection Request (ICR) Package
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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:
1545-0020
ICR Reference No:
201311-1545-004
Status:
Historical Active
Previous ICR Reference No:
201009-1545-046
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
mb
Title:
Form 709, United States Gift (and Generation-Skipping Transfer) 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:
07/02/2014
Retrieve Notice of Action (NOA)
Date Received in OIRA:
01/08/2014
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
07/31/2017
36 Months From Approved
07/31/2014
Responses
278,500
0
278,500
Time Burden (Hours)
1,718,345
0
1,609,730
Cost Burden (Dollars)
0
0
0
Abstract:
Form 709 is used by individuals to report transfers subject to the gift and generation-skipping transfer taxes and to compute these taxes. IRS uses the information to enforce these taxes and to compute the estate tax.
Authorizing Statute(s):
US Code:
26 USC 6075
Name of Law: Time for filing estate and gift tax returns
US Code:
26 USC 6019
Name of Law: Gift tax returns
PL:
Pub.L. 112 - 249 101
Citations for New Statutory Requirements:
PL: Pub.L. 112 - 240 101 Name of Law: American Taxpayer Relief Act of 2012
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
78 FR 42819
07/17/2013
30-day Notice:
Federal Register Citation:
Citation Date:
79 FR 892
01/07/2014
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
United States Gift (and Generation-Skipping Transfer) Tax Return
2013 Form 709
United States Gift (and Generation-Skipping Transfer) Tax Return
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
278,500
278,500
0
0
0
0
Annual Time Burden (Hours)
1,718,345
1,609,730
108,615
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:
Schedule C was added to Form 709 to incorporate the statutory provisions for the portability of the unused spousal exemption amount for estate, gift and generation skipping transfer tax enacted by the Tax Payer Relief act of 2010 (Pub. L. 111-312), Title III, section 303 and was included in the 2012 form after the American Taxpayer Relief Act of 2012 (Pub. L. 112-240) Title I, Section 101, made the amendments of the 2010 act permanent. These changes resulted in an increase of 108,615 hours due to new statute.
Annual Cost to Federal Government:
$257,915
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]?
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?
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:
01/08/2014
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