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

ICR 202102-1545-018

OMB: 1545-0094

Federal Form Document

Forms and Documents
Form and Instruction
Supporting Statement A
IC Document Collections
ICR Details
1545-0094 202102-1545-018
Received in OIRA 201710-1545-002
Form 1041-A - U.S. Information Return-Trust Accumulation of Charitable Amounts
Extension without change of a currently approved collection   No
Regular 04/29/2021
  Requested Previously Approved
36 Months From Approved 04/30/2021
6,700 119,936
245,622 4,396,854
0 0

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.

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

Not associated with rulemaking

  86 FR 10000 02/17/2021
86 FR 22784 04/29/2021

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

  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
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.

Trene Cheek 202 283-2225


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.

© 2021 | Privacy Policy