Supporting Statement

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Supporting Statement
(Form 706‑CE)


1.  CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION

Code section 2014 allows a credit against Federal estate taxes for foreign death taxes actually paid, subject to certain limitations. This credit is computed on Form 706, United States Estates (and Generation‑Skipping Transfer) Tax Return.

2.  USE OF DATA

Code section 2014(d) requires the taxpayer to submit to the IRS proof of having actually paid the foreign death taxes. Form 706‑CE is used for this purpose.

3.  USE OF I~PROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN

Low volume does not warrant the cost of electronic enabling.

4.  EFFORTS TO IDENTIFY DUPLICATION

We have attempted to eliminate duplication within the agency wherever possible.

5.  METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL 
     ENTITIES

Not applicable.

6.  CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS 
     OR POLICY ACTIVITIES

Not applicable.

7.  SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE 
     INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d~(2)

Not applicable.








8.  CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON  AVAILABILITY        OF DATA, FREQUENCY OF COLLECTION, CLARITY OF  INSTRUCTIONS AND FORMS,      AND DATA ELEMENTS

Periodic meetings are held between IRS personnel and representatives of the American Bar Association, the National Society of Public Accountants, the American Institute of Certified Public Accountants, and other professional groups to discuss tax law and tax forms. During these meetings, there is an opportunity for those attending to make comments regarding Form 706‑CE.  

In response to the Federal Register Notice (74 F.R. 25808), dated May 29, 2009, we received no comments during the comment period regarding Form 706‑CE.

9.  EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO 
     RESPONDENTS

Not applicable.

10.  ASSURANCE OF CONFIDENTIALITY OF RESPONSES

Generally, tax returns and tax return information are confidential as required by 26 USC 6103.

11.  JUSTIFICATION OF SENSITIVE QUESTIONS

Not applicable.

12.  ESTIMATED BURDEN OF INFORMATION COLLECTION

Number of		Time per		Total	
Responses		Response		Hours

Form 706‑CE		2,250			1.72			3,870

The following regulation imposes no additional burden.  Please continue to assign OMB number 1545‑0260 to this regulation.

20.2014‑5

Estimates of annualized cost to respondents for the hour burdens shown above are not available at this time.







13.  ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS

As suggested by OMB, our Federal Register notice dated May 29, 2009, requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start‑up costs and costs of operation, maintenance, and purchase of services to provide information. However, we did not receive any responses from taxpayers on this subject. As a result, estimates of these cost burdens are not available at this time.

14.  ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT

After consultation with various functions within the Service, we have determined that the cost of developing, printing, processing, distribution, and overhead for this form is $225.

15.  REASONS FOR CHANGE IN BURDEN

There are no changes being made to the form at this time. 

This form is being submitted for renewal purposes.

16.  PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION

Not applicable.

17.  REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE

See attachment.

18.  EXCEPTION TO THE CERTIFICATION STATEMENT ON OMB FORM 83‑I

Not applicable.


Note: The following paragraph applies to all of the collections of information in this submission:

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.  Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.