LR-213-76 (Final) Estate and Gift Taxes; Qualified Disclaimers of Property

ICR 200404-1545-029

OMB: 1545-0959

Federal Form Document

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Document
Name
Status
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ICR Details
1545-0959 200404-1545-029
Historical Active 200104-1545-009
TREAS/IRS
LR-213-76 (Final) Estate and Gift Taxes; Qualified Disclaimers of Property
Extension without change of a currently approved collection   No
Regular
Approved without change 05/25/2004
Retrieve Notice of Action (NOA) 04/21/2004
  Inventory as of this Action Requested Previously Approved
05/31/2007 05/31/2007 06/30/2004
2,000 0 2,000
1,000 0 1,000
0 0 0

Section 2518 allows a person to disclaim an interest in property received by gift or inheritance. The interest is treated as if the disclaimant never received or transferred such interest for Federal gift tax purposes. A qualified disclaimer must be in writing and delivered to the transferor or trustee.

None
None


No

1
IC Title Form No. Form Name
LR-213-76 (Final) Estate and Gift Taxes; Qualified Disclaimers of Property

  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 2,000 2,000 0 0 0 0
Annual Time Burden (Hours) 1,000 1,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
04/21/2004


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