U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8879-F IRS e-file Signature Authorization for Form 1041	Form and Instruction	New	Available
Form 8453-F U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing	Form	Modified	Available
RP 97-22.pdf	Supplementary Document	Uploaded 2007-11-20	Available
8453F brdn_indiv.pdf	Supplementary Document	Uploaded 2007-11-20	Available
F8879Fbrdn_indiv.pdf	Supplementary Document	Uploaded 2007-11-20	Available
Summary of Changes.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2007-11-20	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
182774	IRS e-file Signature Authorization for Form 1041	Form and Instruction	New
17594	U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing	Form	Modified

ICR Details

OMB Control No: 1545-0967	ICR Reference No: 200711-1545-015
Status: Historical Active	Previous ICR Reference No: 200509-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/21/2007
	Date Received in OIRA: 12/17/2007
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2008	11/30/2008	11/30/2008
Responses	2,000	0	1,000
Time Burden (Hours)	1,750	0	880
Cost Burden (Dollars)	0	0	0

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Abstract: This form is used to secure taxpayer signatures and declarations in conjunction with electronic and magnetic media filing of trust and fiduciary income tax returns. This form, together with the electronic and magnetic media transmission, will comprise the taxpayer's income tax return (Form 1041).

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Authorizing Statute(s): US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
  

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

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
IRS e-file Signature Authorization for Form 1041	8879-F	IRS e-file Signature Authorization
U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing	8453-F	U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing

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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	2,000	1,000	0	1,000	0	0
Annual Time Burden (Hours)	1,750	880	0	870	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Burden has increased by 80 hours as a result of changes in calculation to the Form 8453-F. Also, Form 8879-F was added to this ICR, as it is now required to be filed by Fiduciaries and EROs when filing Form 1041 electronically. Without Form 8879-F, Fiduciaries and EROs are required to file 8453-F within 3 business days of filing Form 1041 electronically.

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Annual Cost to Federal Government: $0

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: 12/17/2007

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