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View ICR - OIRA Conclusion

OMB Control No: 1545-0092	ICR Reference No: 201612-1545-029
Status: Historical Active	Previous ICR Reference No: 201309-1545-005
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
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/17/2017
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/22/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2020	36 Months From Approved	03/31/2017
Responses	9,428,703	0	11,513,150
Time Burden (Hours)	307,784,800	0	375,796,476
Cost Burden (Dollars)	0	0	0

Authorizing Statute(s): 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 652 Name of Law: Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
   US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   US Code: 26 USC 55(a) Name of Law: Alternatiive Minimum Tax Imposed
   US Code: 26 USC 59(g) Name of Law: Other definitions and special rules; Tax Benefit Rule
   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 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(1) Name of Law: Failure by individual to pay estimated income tax;Addition to the Tax

Citations for New Statutory Requirements: None

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	9,428,703	11,513,150	-2,084,447
Annual Time Burden (Hours)	307,784,800	375,796,476	-68,011,676
Annual Cost Burden (Dollars)	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The agency has updated the number of responses based on the most data obtained published in Publication 6292. The program change/adjustments in times to complete the forms was the result of a slight error in calculation in the previous submission and Schedule D-1 (Continuation Sheet) being made obsolete in 2014 (agency discretion). There have been no substantial changes to the forms that would affect burden.