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 PC Protective Claim for Refund	Form	New	Available
Form Sch U Qualified Conservation Easement Exclusion	Form	Modified	Available
Form Sch R-1 Generation-Skipping Transfer Tax	Form	Modified	Available
Form Sch R Generation-Skipping Transfer Tax	Form	Modified	Available
Form Sch Q Credit for Tax on Prior Transfers	Form	Modified	Available
Form Sch P Credit for Foreign Death Taxes	Form	Modified	Available
Form Sch O Charitable, Public, and Similar Gifts and Bequests	Form	Modified	Available
Form Sch M Bequests, etc., to Surviving Spouse	Form	Modified	Available
Form Sch L Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims	Form	Modified	Repair queued
Form Sch K Debts of the Decedent, and Mortgages and Liens	Form	Modified	Available
Form Sch J Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims	Form	Modified	Available
Form Sch I Annuities	Form	Modified	Available
Form Sch H Powers of Appointment	Form	Modified	Available
Form Sch G Transfers During Decedent¿s Life	Form	Modified	Repair queued
Form Sch F Other Miscellaneous Property Not Reportable Under Any Other Schedule	Form	Modified	Available
Form Sch E Jointly Owned Property	Form	Modified	Repair queued
Form Sch D Insurance on the Decedent¿s Life	Form	Modified	Available
Form Sch C Mortgages, Notes, and Cash	Form	Modified	Available
Form Sch B Stocks and Bonds	Form	Modified	Available
Form Sch. A-1 Section 2032A Valuation	Form	Modified	Repair queued
Form Schedule A Real estate	Form	Modified	Available
Form Form 706 continati CONTINUATION SCHEDULE	Form	Modified	Available
1545-0015_SS_29NOV2013.doc	Supporting Statement A	Uploaded 2013-11-29	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39328	United States Estate (and Generation-Skipping Transfer) Tax Return	Instruction	Modified
39328	United States Estate (and Generation-Skipping Transfer) Tax Return	Form	Modified	United States Estate (and Generation-Skipping Transfer) Tax Return
209422	Schedule PC - Protective Claim for Refund	Form	New	Protective Claim for Refund
194461	Worksheet for Schedule Q—Credit for Tax on Prior Transfers	Other-Work Sheet	Modified
194456	Schedule U - Qualified Conservation Easement Exclusion	Form	Modified	Qualified Conservation Easement Exclusion
194455	Schedule R-1 - Generation-Skipping Transfer Tax	Form	Modified	Generation-Skipping Transfer Tax
194454	Schedule R - Generation-Skipping Transfer Tax	Form	Modified	Generation-Skipping Transfer Tax
194453	Schedule Q - Credit for Tax on Prior Transfers	Form	Modified	Credit for Tax on Prior Transfers
194452	Schedule P - Credit for Foreign Death Taxes	Form	Modified	Credit for Foreign Death Taxes
194451	Schedule O - Charitable, Public, and Similar Gifts and Bequests	Form	Modified	Charitable, Public, and Similar Gifts and Bequests
194450	Schedule M - Bequests, etc., to Surviving Spouse	Form	Modified	Bequests, etc., to Surviving Spouse
194449	Schedule L - Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims	Form	Modified	Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims
194448	Schedule K - Debts of the Decedent, and Mortgages and Liens	Form	Modified	Debts of the Decedent, and Mortgages and Liens
194447	Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims	Form	Modified	Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
194446	Schedule I - Annuities	Form	Modified	Annuities
194445	Schedule H - Powers of Appointment	Form	Modified	Powers of Appointment
194444	Schedule G - Transfers During Decedent’s Life	Form	Modified	Transfers During Decedent¿s Life
194443	Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule	Form	Modified	Other Miscellaneous Property Not Reportable Under Any Other Schedule
194442	Schedule E - Jointly Owned Property	Form	Modified	Jointly Owned Property
194441	Schedule D - Insurance on the Decedent’s Life	Form	Modified	Insurance on the Decedent¿s Life
194440	Schedule C - Mortgages, Notes, and Cash	Form	Modified	Mortgages, Notes, and Cash
194439	Schedule B - Stocks and Bonds	Form	Modified	Stocks and Bonds
194438	Sch. A-1 - Section 2032A Valuation	Form	Modified	Section 2032A Valuation
194437	Schedule A - Real estate	Form	Modified	Real estate
194436	Form 706 Continuation Schedule	Form	Modified	CONTINUATION SCHEDULE

ICR Details

OMB Control No: 1545-0015	ICR Reference No: 201311-1545-008
Status: Historical Active	Previous ICR Reference No: 201008-1545-051
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-0015-008
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: 03/24/2014
Retrieve Notice of Action (NOA)	Date Received in OIRA: 11/29/2013
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2017	36 Months From Approved	03/31/2014
Responses	1,082,700	0	1,078,700
Time Burden (Hours)	2,048,710	0	2,046,350
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:
	78 FR 46688	08/01/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 70411	11/25/2013
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 24

table that charts list of burden

IC Title	Form No.	Form Name
Form 706 Continuation Schedule	Form 706 contination schedule	CONTINUATION SCHEDULE
Sch. A-1 - Section 2032A Valuation	Sch. A-1	Section 2032A Valuation
Schedule A - Real estate	Schedule A	Real estate
Schedule B - Stocks and Bonds	Sch B	Stocks and Bonds
Schedule C - Mortgages, Notes, and Cash	Sch C	Mortgages, Notes, and Cash
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 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 PC - Protective Claim for Refund	Sch PC	Protective Claim for Refund
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 R-1 - Generation-Skipping Transfer Tax	Sch R-1	Generation-Skipping Transfer Tax
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
Worksheet for Schedule Q—Credit for Tax on Prior Transfers

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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	1,082,700	1,078,700	0	4,000	0	0
Annual Time Burden (Hours)	2,048,710	2,046,350	0	2,360	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: Changing Regulations

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

Burden Reduction Due to:

Short Statement: A new Schedule PC (Protective Claims) was added to the form based on guidance received as Revenue Procedure 2011-48. Additional changes in support of the implementation of Schedule PC were made in Part 4-General Information (page 2, line 6) and Schedules J, K, and L ("Note" on all pages). Schedule PC will allow taxpayers who have unresolved claims (which are not deductible under section 2053 as of the end of the limitations period) related to assets included in the decedent's estate to preserve the right to a refund once resolution is reached. This results in a net increase of 2,360 burden 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: 11/29/2013

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