Election Out of GST Deemed Allocations

ICR 201708-1545-004

OMB: 1545-1892

Federal Form Document

Forms and Documents
Supporting Statement A
IC Document Collections
ICR Details
1545-1892 201708-1545-004
Active 201310-1545-009
Election Out of GST Deemed Allocations
Extension without change of a currently approved collection   No
Approved without change 02/22/2018
Retrieve Notice of Action (NOA) 11/20/2017
  Inventory as of this Action Requested Previously Approved
02/28/2021 36 Months From Approved 02/28/2018
25,000 0 25,000
12,500 0 12,500
0 0 0

The information collected will be used by the IRS to identify the trusts to which the election or termination of election will apply. The collection of information in this regulation is in sections 26.2632-1(b)(2)(ii), 26.2632-1(b)(2)(iii), and 26.2632-1(b)(2). This information is required by the IRS for taxpayers who elect to have the automatic allocation rules not apply to the current transfer and/or to future transfers to the trust or to terminate such election. This information is also required by the IRS for taxpayers who elect to treat trusts described in section 2632(c)(3)(B)(i) through (vi) as GST trusts or to terminate such election.

US Code: 26 USC 2632 Name of Law: Special rules for allocation of GST exemptions.

Not associated with rulemaking

  82 FR 28380 06/21/2017
82 FR 50733 11/01/2017

IC Title Form No. Form Name
REG-153841-02 (TD 9208), Election Out of GST Deemed Allocations

  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 25,000 25,000 0 0 0 0
Annual Time Burden (Hours) 12,500 12,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0

Mayer Samuels 202 622-3090


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.

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