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OMB Control No: 1545-0092	ICR Reference No: 202507-1545-005
Status: Active	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
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/16/2026
	Date Received in OIRA: 12/15/2025
Terms of Clearance: For Fiscal Year 2027, the IRS will work with OIRA to develop accurate estimates of the costs incurred on assisting taxpayers on compliance with respect to each bucket.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2027	36 Months From Approved	01/31/2026
Responses	3,240,000	0	3,070,000
Time Burden (Hours)	31,796,000	0	31,900,000
Cost Burden (Dollars)	6,096,364,000	0	5,501,000,000

Abstract: Sections 6011 & 6012 of the Internal Revenue Code (IRC) require entities to prepare and file estate and trust income tax returns. These forms and related schedules are used by estate and trust to report income and other compensation subject to tax as well as to report and disclosure taxes paid. Treasury Regulations section 1.6011-1 explains that every person subject to any tax, or required to collect any tax, under Subtitle A of the Code, shall make such returns or statements as are required by the regulations. The return or statement shall include therein the information required by the applicable regulations or forms. Section 1.6012-3 explains the general guidelines for estates and trusts required to make returns of income.

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 59 Name of Law: Other definitions and special rules
   US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   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

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 34734	07/23/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 58089	12/15/2025
Did the Agency receive public comments on this ICR? Yes

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
U.S. Income Tax Return for Estates and Trusts	Form 1041-T, Form 1041-V, Form 8586, Form 8594, Form 8609, Form 8609-A, 1041, 1041-A, 1041 Schedule D, 1041 Schedule I, 1041-ES, Form 172, Form 1040 Schedule C, 1041-ES OCR, Form 1041-N, Form 1041-QFT, Form 1040 Schedule E, Form 1040 Schedule F, Form 1040 Schedule H, Form 1045, Form 1062, Form 1062 Schedule A, Form 8611, Form 8621, Form 8621-A, Form 8697, Form 8833, Form 8834, Form 8801, Form 8820, Form 8824, Form 8825, Form 8825 Schedule A, Form 8826, Form 8829, Form 8830, Form 8835 , Form 8838, Form 8838-P, 8453-FE, 8453-TR, Form 8844, Form 8845, Form 8846 , Form 8858, Form 8858 Schedule M, Form 8864, Form 8865, Form 8865 Schedule G, Form 8865 Schedule H, Form 8949, Form 8960 , Form 8964-TRA, Form 8933 Schedule C, Form 8933 Schedule D, Form 8933 Schedule E, Form 8933 Schedule F, Form 8936 , Form 8936 Schedule A, Form 8938, Form 8941 , Form 8865 Schedule K-2, Form 8865 Schedule K-3, Form 8865 Schedule O , Form 8906, Form 8908, Form 8910, Form 8866, Form 8865 Schedule P, Form 8873 , Form 8874, Form 8911, Form 8911 Schedule A, Form 8912, Form 8879-F, Form 8881 , Form 8882, Form 8883, Form 8886 , Form 8896, Form 8900, Form 8904, Form 4136 Schedule A, Form 8923, Form 8932, Form 5713 Schedule A, Form 8933, Form 8933 Schedule A, Form 8990 , Form 8964-ELE, Form 8975, Form 8975 Schedule A, Form 8978, Form 8978 Schedule A, Form 8992, Form 8992 Schedule A, Form 8994, Form 8995 , Form 8995-A , Form 8995-A Schedule A, Form 8995-A Schedule B, Form 8995-A Schedule C, Form 8995-A Schedule D , Form 8997, Form T (Timber), 1041 Schedule J, 1041 Schedule K-1, Form 8855, Form 461, Form 8865 Schedule K-1, Form 8903, Form 8933 Schedule B, Form 1065 Schedule D, Form 1065 Schedule K-2, Form 926, Form 965-A, Form 970, Form 982, Form 1116, Form 4684, Form 4970, Form 4797, Form 4952, Form 4972 , Form 5213 , Form 5227, Form 5329, Form 5471, Form 5471 Schedule E, Form 5471 Schedule G1, Form 5471 Schedule H, Form 5471 Schedule I1, Form 5471 Schedule J, Form 5471 Schedule M, Form 5471 Schedule O, Form 1116 Schedule B, Form 1116 Schedule C, Form 2210, Form 2210-F, Form 2439, Form 3115 , Form 3468, Form 3800, Form 3800 Schedule A, Form 4136, Form 4255, Form 4562, Form 5471 Schedule P, Form 5471 Schedule Q, Form 5471 Schedule R, Form 5713, Form 5713 Schedule B , Form 5713 Schedule C, Form 5884, Form 6198, Form 5884-A, Form 6252, Form 6478, Form 6765, Form 6781, Form 7203, Form 7204, Form 7205, Form 7207, Form 7210, Form 7211, Form 7213, Form 7217, Form 7218, Form 7220, Form 8082, Form 8275, Form 8275-R, Form 8283, Form 8582, Form 8582-CR	, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,

ICR Summary of Burden

	Total Approved	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

View ICR - OIRA Conclusion