Information Collection

United States Estate (and Generation-Skipping Transfer) Tax Return

IC 39328 under ICR 202006-1545-005 · OMB 1545-0015.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0015 can be found here:

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return	Form
i706--2019-08-00.pdf	Instruction
706 United States Estate (and Generation-Skipping Transfer) f706--2019-08-00.pdf	Form

Information Collection (IC) Details

View Information Collection (IC)

IC Title:

United States Estate (and Generation-Skipping Transfer) Tax Return

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 20.6091-1; 20.2039-4 26 CFR 20.2053-10(a,c); 20.2106(b) 26 CFR 26.2662-1(b); 20.6166A-3 26 CFR 20.2051-1; 20.6065-1(b) 26 CFR 26.2662-1, 26.2662-2; 22.0 26 CFR 20.6011-1; 20.6061-1 26 CFR 20.6018-1(a,b), 2, 3(a,b,c), 4 26 CFR 20.2065-1(a, b) 26 CFR 20.6075-1; 20.6081-1 26 CFR 20.6001-1 26 CFR 20.2031-2 (b),(e),(f) 26 CFR 20.2031-3, 6; 20.2023-1(b) 26 CFR 20.2032A-3(a,c), 4(a), 8(a,b,c 26 CFR 20.2053-9(a,c); 20.2055-1(c), 26 CFR 20.2055-3; 20.2056(b)-4(d)

Information Collection Instruments:

table that charts list of instruments
Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	706	United States Estate (and Generation-Skipping Transfer) Tax Return	f706--2019-08-00.pdf		No		Printable Only
Instruction			i706--2019-08-00.pdf		No		Printable Only

Federal Enterprise Architecture Business Reference Module

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title: IRS 24.046 CADE Business Master File (BMF)

FR Citation: 83 FR 42980

Number of Respondents: 30,529

Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 0 %

table that charts list of burden
	Approved	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	30,529	-86,471	117,000
Annual IC Time Burden (Hours)	1,121,635	212,545	909,090
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
No associated records found

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.