Election To Treat a Qualified Revocable Trust as Part of an Estate

ICR 201311-1545-013

OMB: 1545-1881

Federal Form Document

Forms and Documents
Document
Name
Status
Form and Instruction
Modified
Supplementary Document
2010-09-10
Supporting Statement A
2013-11-14
IC Document Collections
ICR Details
1545-1881 201311-1545-013
Historical Active 201009-1545-011
TREAS/IRS ah-1881-057
Election To Treat a Qualified Revocable Trust as Part of an Estate
Extension without change of a currently approved collection   No
Regular
Approved without change 02/20/2014
Retrieve Notice of Action (NOA) 11/27/2013
  Inventory as of this Action Requested Previously Approved
02/28/2017 36 Months From Approved 02/28/2014
5,000 0 5,000
28,200 0 28,200
0 0 0

Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period.

US Code: 26 USC 645 Name of Law: Certain revocable trusts treated as part of estate
  
None

Not associated with rulemaking

  78 FR 46690 08/01/2013
78 FR 70412 11/25/2013
No

  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 5,000 5,000 0 0 0 0
Annual Time Burden (Hours) 28,200 28,200 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$300
No
No
No
No
No
Uncollected
Esther Woodworth 202 622-3090

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
11/27/2013


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