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:
1545-0015
ICR Reference No:
202506-1545-008
Status:
Active
Previous ICR Reference No:
202311-1545-008
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
United States Estate (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:
08/13/2025
Retrieve Notice of Action (NOA)
Date Received in OIRA:
06/30/2025
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
08/31/2028
36 Months From Approved
02/28/2027
Responses
25,037
0
14,267
Time Burden (Hours)
254,424
0
517,090
Cost Burden (Dollars)
0
0
0
Abstract:
The federal estate tax is a tax on the transfer of property at death. It is applied to estates for which at-death gross assets ("gross estate") plus adjusted taxable gifts exceed the filing threshold. Chapter 11 of the Internal Revenue Code (IRC) provides the rules and requirements for estate taxes. IRC section 2001 imposes a tax on the transfer of the taxable estate of every decedent who was a citizen or resident of the United States. Chapter 13 of the IRC provides rules and requirements for certain generation-skipping transfers (GST). IRC section 2601 imposes a tax on a GST. Form 706 and related forms are used to report and compute both taxes. IRC section 2603(a)(2) provides that the GST tax imposed on a direct skip from a trust must be paid by the trustee (not the estate). This information collection request (ICR) covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by executors required to file Form 706 and any of its affiliated forms.
Authorizing Statute(s):
US Code:
26 USC 2001
Name of Law: Imposition and rate of tax
US Code:
26 USC 2601
Name of Law: Tax imposed
US Code:
26 USC 2603
Name of Law: Liability for tax
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:
90 FR 14520
04/02/2025
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 27391
06/26/2025
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
Schedule R-1 - Generation-Skipping Transfer Tax (Form 706)
Sch R-1
Generation-Skipping Transfer Tax
United States Estate (and Generation-Skipping Transfer) Tax Return
706-QDT, Sch D, Sch K, Sch O, Sch R, Sch W , 706, Sch P, Sch PC, Sch Q , Sch R-1, Sch T, Sch U, 706-A, 706-CE , 706-GS(D), Sch A, Sch B, Sch C, Sch E , Sch F, Sch G, Sch H , 706-GS(D-1), 706-GS(T), 706-NA, Sch J , Sch L, Sch I, Sch M
United States Estate (and Generation-Skipping Transfer) Tax Return
,
Real Estate
,
Stocks and Bonds
,
Mortgages, Notes, and Cash
,
Insurance on the Decedent's Life
,
Jointly Owned Property
,
Other Miscellaneous Property Not Reportable Under Any Other Schedules
,
Transfers During Decedent's Life
,
Powers of Appointment
,
Annuities
,
Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
,
Debts, Mortgages, and Liens
,
Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims
,
Bequests, etc., to Surviving Spouse
,
Charitable, Public, and Similar Gifts and Bequests
,
Credit for Certain Foreign Taxes
,
Protective Claim for Refund
,
Credit for Tax on Prior Transfers
,
Generation-Skipping Transfer Tax
,
Generation-Skipping Transfer Tax
,
Section 2032A Property Valuation
,
Qualified Conservation Easement Exclusion
,
Continuation Schedule for Form 706 Schedules
,
United States Additional Estate Tax Return
,
Certificate of Payment of Foreign Death Tax
,
Generation-Skipping Transfer Tax Return for Distributions
,
Notification of Distribution From a Generation-Skipping Trust
,
Generation-Skipping Transfer Tax Return for Terminations
,
United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States
,
U.S. Estate Tax Return for Qualified Domestic Trusts
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
25,037
14,267
0
-200
10,970
0
Annual Time Burden (Hours)
254,424
517,090
0
-268
-262,398
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:
Yes
Burden Reduction Due to:
Changing Forms
Short Statement:
Changes in the layout of the forms along with updated burden estimates will increase the annual responses by 10,770 and decrease the annual estimated burden by 262,666 hours.
Annual Cost to Federal Government:
$297,408
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:
06/30/2025
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