Notice 2009-85, Guidance for Expatriates and Recipients of Foreign Source Gifts and Bequests Under Sections 877A, 2801, and 6039G

ICR 201601-1545-013

OMB: 1545-2123

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2012-12-19
Justification for No Material/Nonsubstantive Change
2008-08-28
Supplementary Document
2008-08-28
Supporting Statement A
2016-01-29
ICR Details
1545-2123 201601-1545-013
Historical Active 201212-1545-010
TREAS/IRS
Notice 2009-85, Guidance for Expatriates and Recipients of Foreign Source Gifts and Bequests Under Sections 877A, 2801, and 6039G
Extension without change of a currently approved collection   No
Regular
Approved without change 05/15/2016
Retrieve Notice of Action (NOA) 02/29/2016
  Inventory as of this Action Requested Previously Approved
05/31/2019 36 Months From Approved 05/31/2016
100 0 100
420 0 420
0 0 0

Section 301 of the Heroes Earnings Assistance and Relief Tax Act of 2008 (the "Act") enacted new sections 877A and 2801 of the Internal Revenue Code ("Code"), amended sections 6039G and 7701(a), made conforming amendments to sections 877(e) and 7701(b), and repealed section 7701(n). This notice provides guidance regarding certain federal tax consequences under these sections for individuals who renounce U.S. citizenship or cease to be taxed as lawful permanent residents of the United States.

US Code: 26 USC 877A Name of Law: TAX RESPONSIBILITIES OF EXPATRIATION.
   US Code: 26 USC 2801 Name of Law: IMPOSITION OF TAX
  
PL: Pub.L. 110 - 245 301 Name of Law: The Heroes Earnings Assistance and Relief Tax Act of 2008

Not associated with rulemaking

  80 FR 75168 12/01/2015
81 FR 10367 02/29/2016
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 100 100 0 0 0 0
Annual Time Burden (Hours) 420 420 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Banjanin Lara 2026227050

  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.
02/29/2016


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