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

Forms and Documents

Document Name	Status
Form Form 709 Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return Form	Modified
2024 Supporting Statement 1545-0020.docx Supporting Statement A	2025-01-07

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: 202412-1545-014
Status: Received in OIRA	Previous ICR Reference No: 202402-1545-009
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: United States Gift (and Generation-Skipping Transfer) Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 01/07/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	04/30/2027
Responses	225,530	224,530
Time Burden (Hours)	1,398,286	1,392,086
Cost Burden (Dollars)	28,952,910	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. The IRS uses the information to collect and enforce these taxes, to verify that the taxes are properly computed, and to compute the tax base for the estate tax. Form 709-NA is used to report certain transfers by a nonresident not a citizen of the United States that are subject to the federal gift tax and certain generation-skipping transfer (GST) taxes and to figure the tax due, if any, on those transfers. The Form 709-NA is also used to allocate the lifetime GST exemption to property transferred during a transferor’s lifetime.

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Authorizing Statute(s): 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:
	89 FR 86112	10/29/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 1221	01/07/2025
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
Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return	Form 709, Form 709-NA	United States Gift (and Generation-Skipping Transfer) Tax Return ,   United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States

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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	225,530	224,530	0	1,000	0	0
Annual Time Burden (Hours)	1,398,286	1,392,086	0	6,200	0	0
Annual Cost Burden (Dollars)	28,952,910	0	0	28,952,910	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Form 709-NA was developed to report certain transfers by a nonresident not a citizen of the United States that are subject to the federal gift tax and certain generation-skipping transfer (GST) taxes. This increases the burden by 1,000 responses and 6,200 hours due to Agency Discretion. There was no increase of filers or burden for the existing Form 709 based on current filing data.

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Annual Cost to Federal Government: $245,280

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: 01/07/2025

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