United States Estate (and Generation-Skipping Transfer) Tax Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return	Form	Modified	Available
Form Sch U Schedule U - Qualified Conservation Easement Exclusion	Form	New	Available
Form Sch R-1 Schedule R-1 - Generation-Skipping Transfer Tax	Form	New	Available
Form Sch R Schedule R - Generation-Skipping Transfer Tax	Form	New	Available
Form Sch Q Schedule Q - Credit for Tax on Prior Transfers	Form	New	Available
Form Sch P Schedule P - Credit for Foreign Death Taxes	Form	New	Available
Form Sch O Schedule O - Charitable, Public, and Similar Gifts and Bequests	Form	New	Available
Form Sch M Schedule M - Bequests, etc., to Surviving Spouse	Form	New	Available
Form Sch L Schedule L - Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims	Form	New	Available
Form Sch K Schedule K - Debts of the Decedent, and Mortgages and Liens	Form	New	Available
Form Sch J Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims	Form	New	Available
Form Sch I Schedule I - Annuities	Form	New	Available
Form Sch H Schedule H - Powers of Appointment	Form	New	Available
Form Sch G Schedule G - Transfers During Decedent’s Life	Form	New	Repair queued
Form Sch F Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule	Form	New	Available
Form Sch E Schedule E - Jointly Owned Property	Form	New	Available
Form Sch D Schedule D - Insurance on the Decedent’s Life	Form	New	Available
Form Sch C Schedule C - Mortgages, Notes, and Cash	Form	New	Available
Form Sch B Schedule B - Stocks and Bonds	Form	New	Available
Form Sch. A-1 Sch. A-1 - Section 2032A Valuation	Form	New	Available
Form Schedule A Schedule A - Real estate	Form	New	Available
Form Form 706 continati Form 706 Continuation Schedule	Form	New	Repair queued
ombat1.doc	Supplementary Document	Uploaded 2010-08-30	Available
706-Sup.doc	Supporting Statement A	Uploaded 2010-08-30	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39328	United States Estate (and Generation-Skipping Transfer) Tax Return	Form	Modified
194461	Worksheet for Schedule Q—Credit for Tax on Prior Transfers	Other-Work Sheet	New
194456	Schedule U - Qualified Conservation Easement Exclusion	Form	New
194455	Schedule R-1 - Generation-Skipping Transfer Tax	Form	New
194454	Schedule R - Generation-Skipping Transfer Tax	Form	New
194453	Schedule Q - Credit for Tax on Prior Transfers	Form	New
194452	Schedule P - Credit for Foreign Death Taxes	Form	New
194451	Schedule O - Charitable, Public, and Similar Gifts and Bequests	Form	New
194450	Schedule M - Bequests, etc., to Surviving Spouse	Form	New
194449	Schedule L - Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims	Form	New
194448	Schedule K - Debts of the Decedent, and Mortgages and Liens	Form	New
194447	Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims	Form	New
194446	Schedule I - Annuities	Form	New
194445	Schedule H - Powers of Appointment	Form	New
194444	Schedule G - Transfers During Decedent’s Life	Form	New
194443	Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule	Form	New
194442	Schedule E - Jointly Owned Property	Form	New
194441	Schedule D - Insurance on the Decedent’s Life	Form	New
194440	Schedule C - Mortgages, Notes, and Cash	Form	New
194439	Schedule B - Stocks and Bonds	Form	New
194438	Sch. A-1 - Section 2032A Valuation	Form	New
194437	Schedule A - Real estate	Form	New
194436	Form 706 Continuation Schedule	Form	New

ICR Details

OMB Control No: 1545-0015	ICR Reference No: 201008-1545-051
Status: Historical Active	Previous ICR Reference No: 200705-1545-064
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: United States Estate (and Generation-Skipping Transfer) Tax Return
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: 11/24/2010
	Date Received in OIRA: 09/24/2010
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2013	36 Months From Approved	11/30/2010
Responses	1,078,700	0	117,000
Time Burden (Hours)	2,046,350	0	2,028,430
Cost Burden (Dollars)	0	0	0

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Abstract: Form 706 is used by executors to report and compute the Federal Estate Tax imposed by IRC section 2001 and the Federal GST tax imposed by IRC section 2601. IRS uses the information to enforce these taxes and to verify that the tax has been properly computed.

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Authorizing Statute(s): US Code: 26 USC 2001 Name of Law: Imposition and rate of tax
   US Code: 26 USC 2601 Name of Law: Tax imposed
  

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:
	75 FR 32989	06/10/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 58467	09/24/2010
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 23

table that charts list of burden

IC Title	Form No.	Form Name
Worksheet for Schedule Q—Credit for Tax on Prior Transfers
Schedule U - Qualified Conservation Easement Exclusion	Sch U	Qualified Conservation Easement Exclusion
United States Estate (and Generation-Skipping Transfer) Tax Return	706	United States Estate (and Generation-Skipping Transfer) Tax Return
Form 706 Continuation Schedule	Form 706 contination schedule	CONTINUATION SCHEDULE
Schedule A - Real estate	Schedule A	Real estate
Schedule M - Bequests, etc., to Surviving Spouse	Sch M	Bequests, etc., to Surviving Spouse
Schedule O - Charitable, Public, and Similar Gifts and Bequests	Sch O	Charitable, Public, and Similar Gifts and Bequests
Schedule P - Credit for Foreign Death Taxes	Sch P	Credit for Foreign Death Taxes
Schedule Q - Credit for Tax on Prior Transfers	Sch Q	Credit for Tax on Prior Transfers
Schedule R - Generation-Skipping Transfer Tax	Sch R	Generation-Skipping Transfer Tax
Schedule B - Stocks and Bonds	Sch B	Stocks and Bonds
Schedule C - Mortgages, Notes, and Cash	Sch C	Mortgages, Notes, and Cash
Sch. A-1 - Section 2032A Valuation	Sch. A-1	Section 2032A Valuation
Schedule D - Insurance on the Decedent’s Life	Sch D	Insurance on the Decedent�s Life
Schedule E - Jointly Owned Property	Sch E	Jointly Owned Property
Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule	Sch F	Other Miscellaneous Property Not Reportable Under Any Other Schedule
Schedule G - Transfers During Decedent’s Life	Sch G	Transfers During Decedent�s Life
Schedule H - Powers of Appointment	Sch H	Powers of Appointment
Schedule I - Annuities	Sch I	Annuities
Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims	Sch J	Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
Schedule K - Debts of the Decedent, and Mortgages and Liens	Sch K	Debts of the Decedent, and Mortgages and Liens
Schedule L - Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims	Sch L	Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims
Schedule R-1 - Generation-Skipping Transfer Tax	Sch R-1	Generation-Skipping Transfer Tax

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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	1,078,700	117,000	0	0	961,700	0
Annual Time Burden (Hours)	2,046,350	2,028,430	0	0	17,920	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: Form 706 is used by executors to report and compute the Federal Estate Tax imposed by IRC section 2001 and the Federal GST tax imposed by IRC section 2601. IRS uses the information to enforce these taxes and to verify that the tax has been properly computed. Changes to the burden previously approved have occurred as a result of a reclassification of how the various scheduled are reported to OMB. Previous submissions only addressed the estimated number of respondents. The new submission has separated the various schedules out and accounted for the estimated number of filers of each various part. This reclassification has resulted in an increase in the estimated number of responses by 961,700 and an increase in the estimated burden by 17,920 hours.

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Annual Cost to Federal Government: $1,564,896

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]? 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? 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: 09/24/2010

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