U.S. Income Tax Return for Estates and Trusts

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1041 U.S. Income Tax Return for Estates and Trusts	Form	Modified	Available
Form 1041-V Payment Voucher	Form and Instruction	Modified	Repair queued
Form Schedule K-1 (Form Beneficiary's Share of Income, Deductions, Credits, etc.	Form	Modified	Available
Form Schedule J (Form 1 Accumulation Distribution for Certain Complex Trusts	Form	Modified	Available
Form Schedule I (Form 1 Alternative Minimum Tax - Estates and Trusts	Form	Modified	Available
Form Schedule D-1 (Form Continuation Sheet for Schedule D (Form 1041)	Form	Removed	Available
Form Schedule D (Form 1 Capital Gains and Losses	Form	Modified	Available
Expiration Explanation.doc	Supplementary Document	Uploaded 2013-09-23	Available
Supporting Statement2.doc	Supporting Statement A	Uploaded 2016-12-15	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	U.S. Income Tax Return for Estates and Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Instruction	Modified
195271	Form 1041-V - Payment Voucher	Form and Instruction	Modified	Payment Voucher
191288	Schedule K-1 - Beneficiary's Share of Income, Deductions, Credits, etc.	Form	Modified	Beneficiary's Share of Income, Deductions, Credits, etc.
191288	Schedule K-1 - Beneficiary's Share of Income, Deductions, Credits, etc.	Instruction	Modified
191287	Schedule J - Accumulation Distribution for Certain Complex Trusts	Form	Modified	Accumulation Distribution for Certain Complex Trusts
191286	Schedule I - Alternative Minimum Tax - Estates and Trusts	Form	Modified	Alternative Minimum Tax - Estates and Trusts
191286	Schedule I - Alternative Minimum Tax - Estates and Trusts	Instruction	Modified
191285	Schedule D-1 - Continuation Sheet for Schedule D (Form 1041)	Form	Removed	Continuation Sheet for Schedule D (Form 1041)
191284	Schedule D Tax Worksheet (Sch. D Inst)	Other-Worksheet	Modified
191283	Capital Loss Carryover Worksheet (Sch. D Inst)	Other-Worksheet	Modified
191282	28% Rate Gain Worksheet (Sch. D Inst)	Other-Worksheet	Modified
191281	Unrecaptured Section 1250 Gain Worksheet - (Sch. D Inst)	Other-Worksheet	Modified
191280	Schedule D - Capital Gains and Losses	Form	Modified	Capital Gains and Losses
191280	Schedule D - Capital Gains and Losses	Instruction	Modified
191279	Qualified Dividends Tax Worksheet	Other-Worksheet	Modified
191278	Exemption Worksheet for Qualified Disability Trusts Only	Other-Worksheet	Modified
191277	Qualified Mortgage Insurance Premiums Deduction Worksheet	Other-Worksheet	Modified

ICR Details

OMB Control No: 1545-0092	ICR Reference No: 201612-1545-029
Status: Historical Active	Previous ICR Reference No: 201309-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Income Tax Return for Estates and Trusts
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: 03/17/2017
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/22/2016
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2020	36 Months From Approved	03/31/2017
Responses	9,428,703	0	11,513,150
Time Burden (Hours)	307,784,800	0	375,796,476
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 6012 requires that an annual income tax return be filed for estates and trusts. Data is used to determine that the estates, trusts, and beneficiaries file the proper returns and paid the correct tax. The various schedules (Schedule D, I, J, and K-I) are used in the collection of information under the various authorizing statutes seen below (Legal Statutes). The worksheets are used to figure various taxes and deductions. Form 1041-V allows the Internal Revenue Service to process the payment more accurately and efficiently. The IRS strongly encourages the use of Form 1041-V, but there is no penalty if it is not used.

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Authorizing Statute(s): US Code: 26 USC 641 Name of Law: Imposition of tax
   US Code: 26 USC 671 Name of Law: Trust income, deductions, and credits attributable to grantors and others as substantial owners
   US Code: 26 USC 652 Name of Law: Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
   US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   US Code: 26 USC 55(a) Name of Law: Alternatiive Minimum Tax Imposed
   US Code: 26 USC 59(g) Name of Law: Other definitions and special rules; Tax Benefit Rule
   US Code: 26 USC 662 Name of Law: Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or d
   US Code: 26 USC 643(g) Name of Law: Definitions applicable to subparts A, B, C, and D; Certain payments of estimated tax treated as pai
   US Code: 26 USC 666 Name of Law: Accumulation distribution allocated to preceding years
   US Code: 26 USC 677 Name of Law: Income for benefit of grantor
   US Code: 26 USC 679 Name of Law: Foreign trusts having one or more United States beneficiaries
   US Code: 26 USC 6654(1) Name of Law: Failure by individual to pay estimated income tax;Addition to the Tax
  

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:
	81 FR 70742	10/13/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 94024	12/22/2016
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 13

table that charts list of burden

IC Title	Form No.	Form Name
28% Rate Gain Worksheet (Sch. D Inst)
Capital Loss Carryover Worksheet (Sch. D Inst)
Exemption Worksheet for Qualified Disability Trusts Only
Form 1041-V - Payment Voucher	1041-V	Payment Voucher
Qualified Dividends Tax Worksheet
Qualified Mortgage Insurance Premiums Deduction Worksheet
Schedule D - Capital Gains and Losses	Schedule D (Form 1041)	Capital Gains and Losses
Schedule D Tax Worksheet (Sch. D Inst)
Schedule D-1 - Continuation Sheet for Schedule D (Form 1041)	Schedule D-1 (Form 1041)	Continuation Sheet for Schedule D (Form 1041)
Schedule I - Alternative Minimum Tax - Estates and Trusts	Schedule I (Form 1041)	Alternative Minimum Tax - Estates and Trusts
Schedule J - Accumulation Distribution for Certain Complex Trusts	Schedule J (Form 1041)	Accumulation Distribution for Certain Complex Trusts
Schedule K-1 - Beneficiary's Share of Income, Deductions, Credits, etc.	Schedule K-1 (Form 1041)	Beneficiary's Share of Income, Deductions, Credits, etc.
U.S. Income Tax Return for Estates and Trusts	1041	U.S. Income Tax Return for Estates and Trusts
Unrecaptured Section 1250 Gain Worksheet - (Sch. D Inst)

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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	9,428,703	11,513,150	0	0	-2,084,447	0
Annual Time Burden (Hours)	307,784,800	375,796,476	0	0	-68,011,676	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The agency has updated the number of responses based on the most data obtained published in Publication 6292. The program change/adjustments in times to complete the forms was the result of a slight error in calculation in the previous submission and Schedule D-1 (Continuation Sheet) being made obsolete in 2014 (agency discretion). There have been no substantial changes to the forms that would affect burden.

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Annual Cost to Federal Government: $5,710,689

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: 12/22/2016

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