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

Forms and Documents

Document Name	Status
Form 709 Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return Form	Modified
2020 SS 1545-0020.docx Supporting Statement A	2020-12-18

IC Document Collections

IC ID	Document Title	Status
16751	Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return Form	Modified

ICR Details

OMB Control No: 1545-0020	ICR Reference No: 202009-1545-001
Status: Received in OIRA	Previous ICR Reference No: 201705-1545-010
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: United States Gift (and Generation-Skipping Transfer) Tax Return
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/28/2020

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2021
Responses	255,500	278,500
Time Burden (Hours)	1,584,100	1,726,700
Cost Burden (Dollars)	0	0

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Abstract: Form 709 is used by individuals to report transfers subject to the gift and generation-skipping transfer taxes and to compute these taxes. IRS uses the information to enforce these taxes and to compute the estate tax.

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Authorizing Statute(s): PL: Pub.L. 112 - 240 101 Name of Law: American Taxpayer Relief Act of 2012
   US Code: 26 USC 6075 Name of Law: Time for filing estate and gift tax returns
   US Code: 26 USC 6019 Name of Law: Gift tax returns
  

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:
	85 FR 55937	09/10/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 84468	12/28/2020
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return	709	United States Gift (and Generation - Skipping Transfer) Tax Return

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ICR Summary of Burden

	Total Request	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	255,500	278,500	0	0	-23,000	0
Annual Time Burden (Hours)	1,584,100	1,726,700	0	0	-142,600	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: No

Burden Reduction Due to:

Short Statement: There are no changes being made to the form at this time that would affect burden. However, the agency is updating the estimated number of respondents based on the most recent filing data, resulting in a decrease in respondents and overall annual burden hours. Previous estimated respondents decreased by 23,000 (278,500 to 255,500), resulting in an annul overall decrease of 142,600 hours (1,726,700 to 1,584,100 hours). .

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Annual Cost to Federal Government: $78,959

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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? No

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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: 12/28/2020

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