Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

Forms and Documents

Document Name	Status
Form 2013 Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return Form	Modified
1545-0020_SS_DEC2013.doc Supporting Statement A	2013-12-17

IC Document Collections

IC ID	Document Title	Status
16751	United States Gift (and Generation-Skipping Transfer) Tax Return Form	Modified

ICR Details

OMB Control No: 1545-0020	ICR Reference No: 201311-1545-004
Status: Historical Active	Previous ICR Reference No: 201009-1545-046
Agency/Subagency: TREAS/IRS	Agency Tracking No: mb
Title: Form 709, United States Gift (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: 07/02/2014
	Date Received in OIRA: 01/08/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2017	36 Months From Approved	07/31/2014
Responses	278,500	0	278,500
Time Burden (Hours)	1,718,345	0	1,609,730
Cost Burden (Dollars)	0	0	0

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Abstract: Form 709 is used by individuals to report transfers subject to the gift and generation-skipping transfer taxes and to compute these taxes. IRS uses the information to enforce these taxes and to compute the estate tax.

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Authorizing Statute(s): US Code: 26 USC 6075 Name of Law: Time for filing estate and gift tax returns
   US Code: 26 USC 6019 Name of Law: Gift tax returns
   PL: Pub.L. 112 - 249 101 Name of Law: null
  

Citations for New Statutory Requirements: PL: Pub.L. 112 - 240 101 Name of Law: American Taxpayer Relief Act of 2012

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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:
	78 FR 42819	07/17/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 892	01/07/2014
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
United States Gift (and Generation-Skipping Transfer) Tax Return	2013 Form 709	United States Gift (and Generation-Skipping Transfer) Tax Return

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ICR Summary 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	278,500	278,500	0	0	0	0
Annual Time Burden (Hours)	1,718,345	1,609,730	108,615	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: Schedule C was added to Form 709 to incorporate the statutory provisions for the portability of the unused spousal exemption amount for estate, gift and generation skipping transfer tax enacted by the Tax Payer Relief act of 2010 (Pub. L. 111-312), Title III, section 303 and was included in the 2012 form after the American Taxpayer Relief Act of 2012 (Pub. L. 112-240) Title I, Section 101, made the amendments of the 2010 act permanent. These changes resulted in an increase of 108,615 hours due to new statute.

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Annual Cost to Federal Government: $257,915

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: 01/08/2014

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