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

⚠️ Notice: This information collection may be referencing outdated material.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

Documents and Forms

Document Name Document Type
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return Form
i706--2022-09-00.pdf Instruction
i706--2022-09-00.pdf Instruction
706 United States Estate (and Generation-Skipping Transfer) f706--2019-08-00.pdf Form
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:

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		Yes	No	Printable Only
Instruction			i706--2022-09-00.pdf		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: Treasury/IRS 22.062; Treasury/IRS 24.030; Treasury/IRS 24.046; Treasury/IRS 34.037	FR Citation: 80 FR 54063

Number of Respondents: 14,067	Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 0 %

	Requested	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	14,067	-16,462	30,529
Annual IC Time Burden (Hours)	516,822	-604,813	1,121,635
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

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.