REG-106542-98 (TD 9032) (Final), Election to Treat Trust as Part of an Estate

ICR 201611-1545-021

OMB: 1545-1578

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2016-12-05
IC Document Collections
ICR Details
1545-1578 201611-1545-021
Historical Active 201308-1545-041
TREAS/IRS
REG-106542-98 (TD 9032) (Final), Election to Treat Trust as Part of an Estate
Extension without change of a currently approved collection   No
Regular
Approved without change 03/03/2017
Retrieve Notice of Action (NOA) 12/30/2016
  Inventory as of this Action Requested Previously Approved
03/31/2020 36 Months From Approved 03/31/2017
10,000 0 10,000
5,000 0 5,000
0 0 0

REG-106542-98 (TD 9032) and Rev. Proc. 98-13 relate to an election to have certain revocable trusts treated and taxed as part of an estate, and provides the procedures and requirements for making the section 645 election.

US Code: 26 USC 645 Name of Law: Certain Revocable Trusts Treated as Part of an Estate
   US Code: 26 USC 7805 Name of Law: Rules and regulations
  
None

Not associated with rulemaking

  81 FR 66133 09/26/2016
81 FR 96568 12/30/2016
No

1
IC Title Form No. Form Name
REG-106542-98 (TD 9032) (Final), Election to Treat Trust as Part of an Estate

  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) 5,000 5,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
David Haglund 202 622-3050

  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.
12/30/2016


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