Section 2801 Tax on Certain Gifts or Bequests from Covered Expatriates

ICR 202505-1545-003

OMB: 1545-2309

Federal Form Document

Forms and Documents
Document
Name
Status
Form
Modified
Supporting Statement A
2025-05-22
IC Document Collections
IC ID
Document
Title
Status
260694 Modified
ICR Details
1545-2309 202505-1545-003
Received in OIRA 202306-1545-006
TREAS/IRS
Section 2801 Tax on Certain Gifts or Bequests from Covered Expatriates
New collection (Request for a new OMB Control Number)   No
Regular 05/29/2025
  Requested Previously Approved
36 Months From Approved
1,000 0
7,000 0
0 0

Internal Revenue Code (IRC) section 2801 imposes a tax on United States citizens and residents who receive gifts or bequests from certain individuals who relinquished United States citizenship or ceased to be lawful permanent residents of the United States. The proposed regulations included in Regulation Identifier Number (RIN) 1545-BJ43 require taxpayers to keep records and report information related to IRC section 2801 taxes to the IRS.

US Code: 26 USC 2801 Name of Law: Imposition of Tax
   PL: Pub.L. 110 - 245 301 Name of Law: Heroes Earnings Assistance and Relief Tax Act
  
PL: Pub.L. 110 - 245 301 Name of Law: Heroes Earnings Assistance and Relief Tax Act

1545-BJ43 Final or interim final rulemaking 90 FR 3376 01/14/2025

No

1
IC Title Form No. Form Name
Regulatory Requirements 708 (draft) United States Return of Tax for Gifts and Bequests Received From Covered Expatriates

  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 1,000 0 1,000 0 0 0
Annual Time Burden (Hours) 7,000 0 7,000 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
This is a new information collection developed to comply with IRC section 2801, added by section 301 of P.L. 110-245. There was no paperwork burden previously approved by OMB. The IRS is making this submission to request a new OMB control number, therefore there is an increase of burden of 7,000 hours and an increase in responses of 1,000 from a program change due to new statute.

$0
No
    Yes
    Yes
No
No
No
No
Mayer Samuels 202 317-6859 [email protected]

  No

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.
05/29/2025


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