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:
1545-0531
ICR Reference No:
202401-1545-015
Status:
Active
Previous ICR Reference No:
202005-1545-010
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States
Type of Information Collection:
Extension without change of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
05/08/2024
Retrieve Notice of Action (NOA)
Date Received in OIRA:
03/29/2024
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
05/31/2027
36 Months From Approved
05/31/2024
Responses
20,500
0
800
Time Burden (Hours)
91,840
0
3,584
Cost Burden (Dollars)
0
0
0
Abstract:
Under section 6018, executors must file estate tax returns for nonresident non-citizens that had property in the U.S. Executors use Form 706-NA for this purpose. IRS uses the information to determine correct tax and credits.
Authorizing Statute(s):
US Code:
26 USC 6018
Name of Law: Estate tax returns
US Code:
26 USC 2011
Name of Law: Credit for State death taxes
US Code:
26 USC 877
Name of Law: Expatriation to avoid tax
US Code:
26 USC 2106
Name of Law: Taxable estate
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
US Code:
26 USC 2012
Name of Law: Credit for gift tax
US Code:
26 USC 2101
Name of Law: Tax imposed
US Code:
26 USC 2056
Name of Law: Bequests, etc., to surviving spouse
US Code:
26 USC 2057
Name of Law: Family-owned business interests
Citations for New Statutory Requirements:
None
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:
88 FR 87843
12/19/2023
30-day Notice:
Federal Register Citation:
Citation Date:
89 FR 22241
03/29/2024
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 Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States
Form 706-NA
United States Estate (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
20,500
800
0
0
19,700
0
Annual Time Burden (Hours)
91,840
3,584
0
0
88,256
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:
There are no changes being made to the form at this time. However, the estimated number of filers has been increased to 20,500 from 800, based on IRS most recent filing data, resulting in an increase of 88,256 burden hours from previously approved estimates.
Annual Cost to Federal Government:
$24,106
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
Agency Contact:
Patricia Palacios 559 550-8723
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:
03/29/2024
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