Estimated Income Tax for Estates and Trusts

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1041-ES Estimated Income Tax for Estates and Trusts	Form	Modified	Available
ombat2.doc	Supplementary Document	Uploaded 2007-10-03	Available
Payment Voucherbrdn_indiv.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2007-10-03	Available
OTC EX Wrkshtbrdn_indiv.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2007-10-03	Available
OCR Pay VOCbrdn_indiv.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2007-10-03	Available
OCR EX Wrkshtbrdn_indiv.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2007-10-03	Available
1041ES-OTCbrdn_indiv.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2007-10-03	Available
SSNFORM.doc	Supporting Statement A	Uploaded 2007-10-03	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
17601	Estimated Income Tax for Estates and Trusts	Form	Modified

ICR Details

OMB Control No: 1545-0971	ICR Reference No: 200710-1545-006
Status: Historical Active	Previous ICR Reference No: 200409-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Estimated Income Tax for Estates and Trusts
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: 01/18/2008
	Date Received in OIRA: 10/18/2007
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2011	36 Months From Approved	01/31/2008
Responses	2,400,110	0	2,400,110
Time Burden (Hours)	3,161,236	0	3,161,236
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1041-ES is used by fiduciaries of estates and trusts to make estimated tax payments if their estimated tax is $1,000 or more. IRS uses the data to credit taxpayers' accounts and to determine if the estimated tax has been property computed and timely paid.

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Authorizing Statute(s): US Code: 26 USC 6654 Name of Law: Failure by individual to pay estimated income tax
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 30914	06/04/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 51943	10/18/2007
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Estimated Income Tax for Estates and Trusts	1041-ES	Estimated Income Tax for Estates and Trusts

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ICR Summary of Burden

table that charts list 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	2,400,110	2,400,110	0	0	0	0
Annual Time Burden (Hours)	3,161,236	3,161,236	0	0	0	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:

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Annual Cost to Federal Government: $1,171,354

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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: 10/18/2007

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