Form 1041-A - U.S. Information Return-Trust Accumulation of Charitable Amounts

Forms and Documents

Document Name	Status
Form Form 1041-A U.S. Information Return-Trust Accumulation of Charitable Amounts Form and Instruction	Modified
Supporting Statement 1545-0094.docx Supporting Statement A	2021-03-27

IC Document Collections

IC ID	Document Title	Status
16903	U.S. Information Return-Trust Accumulation of Charitable Amounts Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0094	ICR Reference No: 202102-1545-018
Status: Received in OIRA	Previous ICR Reference No: 201710-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1041-A - U.S. Information Return-Trust Accumulation of Charitable Amounts
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: 04/29/2021

	Requested	Previously Approved
Expiration Date	36 Months From Approved	04/30/2021
Responses	6,700	119,936
Time Burden (Hours)	245,622	4,396,854
Cost Burden (Dollars)	0	0

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Abstract: Form 1041-A is used to report the information required in 26 USC 6034 concerning accumulation and distribution of charitable amounts. The data is used to verify that amounts for which a charitable deduction was allowed are used for charitable purposes.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6034 Name of Law: Returns by trusts described in section 4947(a)(2) or claiming charitable deductions under section 64
   US Code: 26 USC 4947(a)(2) Name of Law: Split-interest trusts
   US Code: 26 USC 642(c) Name of Law: Deduction for amounts paid or permanently set aside for a charitable purpose
   US Code: 26 USC 6104(b) Name of Law: Inspection of annual 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:
	86 FR 10000	02/17/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 22784	04/29/2021
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
U.S. Information Return-Trust Accumulation of Charitable Amounts	Form 1041-A	US Information Return- Trust Accumulation of Charitable Amounts

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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	6,700	119,936	0	0	-113,236	0
Annual Time Burden (Hours)	245,622	4,396,854	0	0	-4,151,232	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: The change in burden previously approved by OMB, resulted from an adjustment to estimates made by the Department in the decreased number of responses based on its most recent data on Form 1041-A filings, from 119,936, to 6,700. The total annual burden hours decreased from 4,396,854 to 245,622.

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Annual Cost to Federal Government: $11,622

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.     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? 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: 04/29/2021

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