Payment of Gift/GST Tax and/or Application for Extension of Time To File Form 709

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8892 Payment of Gift/GST Tax and/or Application for Extension of Time To File Form 709	Form	Modified	Available
Expiration Explanation.rtf	Supplementary Document	Uploaded 2012-01-24	Available
F8892_Sup_Stmnt_REV.doc	Supporting Statement A	Uploaded 2012-01-30	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
41183	Payment of Gift/GST Tax and/or Application for Extension of Time To File Form 709	Form	Modified

ICR Details

OMB Control No: 1545-1913	ICR Reference No: 201201-1545-012
Status: Historical Active	Previous ICR Reference No: 200810-1545-027
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-1913-027
Title: Payment of Gift/GST Tax and/or Application for Extension of Time To File Form 709
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: 04/04/2012
	Date Received in OIRA: 01/30/2012
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2015	36 Months From Approved	04/30/2012
Responses	10,000	0	10,000
Time Burden (Hours)	7,200	0	7,200
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8892 was created to serve a dual purpose. First, the form enables taxpayers to request an extension of time to File 709, when they are not filing an individual income tax extension. Second, it serves as a payment voucher for taxpayers, who are filing an individual income tax extension (by Form 4868) and will have a gift tax balance due on Form 709.

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Authorizing Statute(s): US Code: 26 USC 6081 Name of Law: Extension of time for filing returns
   US Code: 26 USC 6151 Name of Law: Time and place for paying tax shown on returns
  

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:
	76 FR 71621	11/18/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 4399	01/27/2012
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
Payment of Gift/GST Tax and/or Application for Extension of Time To File Form 709	8892	Payment of Gift/GST Tax ad/or Application for Extension of Time To File Form 709

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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	10,000	10,000	0	0	0	0
Annual Time Burden (Hours)	7,200	7,200	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: $1,000

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: 01/30/2012

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