View ICR - Agency Submission

COMMENT

OMB Control No: 1545-0092	ICR Reference No: 202507-1545-005
Status: Received in OIRA	Previous ICR Reference No: 202405-1545-024
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	Date Submitted to OIRA: 12/15/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2026
Responses	3,240,000	3,070,000
Time Burden (Hours)	31,796,000	31,900,000
Cost Burden (Dollars)	6,096,364,000	5,501,000,000

Authorizing Statute(s): 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 671 Name of Law: Trust income, deductions, and credits attributable to grantors and others as substantial owners
   US Code: 26 USC 59 Name of Law: Other definitions and special rules
   PL: Pub.L. 115 - 97 14103 Name of Law: Tax Cuts and Jobs Act
   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 662 Name of Law: Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or d
   US Code: 26 USC 55(a) Name of Law: Alternative Minimum Tax Imposed
   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 Name of Law: Failure by individual to pay estimated income tax; Addition to the Tax

Citations for New Statutory Requirements: PL: Pub.L. 119 - 12 70106 Name of Law: One Big Beautiful Bill Act

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Adjustment in Estimate
Annual Number of Responses	3,240,000	3,070,000	0	170,000
Annual Time Burden (Hours)	31,796,000	31,900,000	336,000	-440,000
Annual Cost Burden (Dollars)	6,096,364,000	5,501,000,000	20,984,000	574,380,000

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: The year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments. Changes Due to Technical Adjustment: The majority of the year-over year change in burden is due to technical adjustments. The table provided below breaks down the major changes by technical adjustment type. Updates to FY2025 estimates resulted in an 8.4% increase in total monetized burden. This net increase is primarily driven by a revision to the monetization rate and an increase in the aggregate filer count, the composition of the underlying tax return data, and revised legislative estimates based on filing data. The Fiscal Year 2026 population adjustments transition the underlying data file from Fiscal Year 2025 to Fiscal Year 2026 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year-over-year population differences. These changes resulted in a net increase to total monetized burden of 1.9%. This includes a decrease of 0.5% in the filer population, a decrease of 0.4% in time burden, and 1.9% increase out-of-pocket costs. Altogether, these technical adjustments increased total monetized burden by 10.3%. This includes a 1.4% decrease in time burden and a 10.4% increase in out-of-pocket costs. Changes Due to Legislative Adjustment: There are two legislative adjustments that may have a material effect on burden relative to a current policy baseline. These include new 1099-DA reporting requirements and changes associated with Pub. L. 119-21 (One Big Beautiful Bill Act). Trusts and Estates receiving Form 1099-DA is expected to increase total monetized burden by 1.4%. This includes a 1.2% increase in time burden and a 1.4% increase out-of-pocket costs. The overall impact of the One Big Beautiful Bill Act is a small decrease in total monetized burden of 0.9%. This includes a decrease in time burden of 0.2% and a decrease in out-of-pocket costs of 1.0% and is driven by burden associated with Sections 70433 (Increase in Threshold for Requiring Information Reporting with Respect to Certain Payees), 70502 (Termination of Clean Vehicle Credit), and 70503 (Termination of Qualified Commercial Clean Vehicle Credit). Altogether, adjustments due to legislative changes are expected to increase total monetized burden by 0.5%. This includes a 1.1% increase in time burden and a 0.4% increase in out-of-pocket costs. Changes Due to Agency Adjustment: There were no independent and significant year-over-year Agency changes impacting the burden calculations for this collection.

Annual Cost to Federal Government: $12,098,046

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: Trene Cheek 240 613-5701 trene.d.cheek@irs.gov