Estimated Income Tax for Estates and Trusts

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1041-ES and Paymen Estimated Income Tax for Estate and Trusts (1041-ES) OCR	Form and Instruction	Modified	Repair queued
Form 1041-ES and Paymen Estimated Income Tax for Estate and Trusts (1041-ES) (OCR)	Form and Instruction	Modified	Repair queued
Form 1041-ES Estimated Income Tax for Estates and Trusts	Form and Instruction	Modified	Available
Form 1041-ES Estimated Income Tax for Estates and Trusts (1041-ES)	Form and Instruction	Modified	Repair queued
Supporting Statement-1545-0971-clean.docx	Supporting Statement A	Uploaded 2023-12-21	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
242470	Estimated Income Tax for Estate and Trusts (1041-ES) (OCR)	Form and Instruction	Modified	Estimated Income Tax for Estate and Trusts (1041-ES) OCR
242470	Estimated Income Tax for Estate and Trusts (1041-ES) (OCR)	Form and Instruction	Modified
17601	Estimated Income Tax for Estates and Trusts (1041-ES)	Form and Instruction	Modified	Estimated Income Tax for Estates and Trusts
17601	Estimated Income Tax for Estates and Trusts (1041-ES)	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0971	ICR Reference No: 202308-1545-014
Status: Active	Previous ICR Reference No: 202006-1545-018
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Estimated Income Tax for Estates and Trusts
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/14/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/29/2023
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2027	36 Months From Approved	03/31/2024
Responses	794,141	0	582,902
Time Burden (Hours)	3,565,694	0	1,917,748
Cost Burden (Dollars)	0	0	0

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Abstract: Internal Revenue Code section 6654(1) imposes a penalty on trusts, and in certain circumstances, a decedent's estate, for underpayment of estimated tax. Form 1041-ES is used by the fiduciary to make the estimated tax payments. For first-time filers, the form is available in an Over The Counter (OTC) version at IRS offices. For previous filers, the form is sent to them by the IRS with preprinted vouchers in the Optical Character Resolution (OCR) version.

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Authorizing Statute(s): US Code: 26 USC 6654 Name of Law: Failure by individual to pay estimated income tax
  

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:
	88 FR 41718	06/27/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 89496	12/27/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Estimated Income Tax for Estate and Trusts (1041-ES) (OCR)	1041-ES and Payment Voucher (OCR)	Estimated Income Tax for Estate and Trusts (1041-ES) OCR
Estimated Income Tax for Estates and Trusts (1041-ES)	1041-ES	Estimated Income Tax for Estates and Trusts

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ICR Summary of Burden

table that charts list of burden

	Total Approved	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	794,141	582,902	0	0	211,239	0
Annual Time Burden (Hours)	3,565,694	1,917,748	0	0	1,647,946	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: Changes in the burden estimates previously approved by OMB, are due to corrections of filing data. The estimated annual responses have increased by 211,239. This creates an increase in the total estimated annual burden by 1,647,946 hours. This form is being submitted for renewal purposes only.

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Annual Cost to Federal Government: $301,591

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: 12/29/2023

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