Form 706-CE--Certificate of Payment of Foreign Death Tax

ICR 201903-1545-020

OMB: 1545-0260

Federal Form Document

Forms and Documents
IC Document Collections
ICR Details
1545-0260 201903-1545-020
Active 201512-1545-012
TREAS/IRS
Form 706-CE--Certificate of Payment of Foreign Death Tax
Extension without change of a currently approved collection   No
Regular
Approved without change 07/08/2019
Retrieve Notice of Action (NOA) 05/31/2019
OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.
  Inventory as of this Action Requested Previously Approved
07/31/2022 36 Months From Approved 07/31/2019
2,250 0 2,250
3,870 0 3,870
0 0 0

Form 706-CE is used by the executors of estates to certify that foreign death taxes have been paid so that the estate may claim the foreign death tax credit allowed by IRS section 2014. The information is used by IRS to verify that the proper tax credit has been claimed.

US Code: 26 USC 2014 Name of Law: Credit for foreign death taxes.
  
None

Not associated with rulemaking

  84 FR 1532 02/04/2019
84 FR 25122 05/30/2019
No

1
IC Title Form No. Form Name
Form 706-CE--Certificate of Payment of Foreign Death Tax 706-CE Certificate of Payment of Foreign Death Tax

  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 2,250 2,250 0 0 0 0
Annual Time Burden (Hours) 3,870 3,870 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$10,936
No
    Yes
    No
No
No
No
Uncollected
Felisa Garmon 202 927-1926

  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.
05/31/2019


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