2025 Burden Comp Sheets

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706
OMB Number: 1545-0015
Description: United States Estate (and Generation-Skipping Transfer) Tax Return
Variables

Changes (+ -)

Responses

2025

+25,000

25,000

+176

176

Pages

+5

5

Words

+18,076

18,076

Code References

+51

51

Income Records

+12

12

Other Records

+24

24

Line Items

Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

25,000

×

0.11

=

2,750

New Computation

25,000

×

10.17

=

254,250

=

251,500

Balance
Old Computation (Adjustment)
New Computation

25,000

×

0.11

=

×

0.11

=

254,250

=

2,750

Balance

Summary
Old Burden
Program Change

251,500

Adjustment

2,750

New Burden

10.17

Paperwork Reduction Act Notice
Time Per Response
10.17
Average Hours Per Response
Record Keeping

2.62

2 hrs. , 37 min.

Learning

2.15

2 hrs. , 09 min.

Preparing

4.12

4 hrs. , 07 min.

Sending

1.28

1 hrs. , 16 min.

Notes: 2025 - Pub 6186 estimated filers.

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule A
Description: Real Estate

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+18

18

Pages

+2

2

Words

+537

537

+7

7

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

2.25

=

3

=

2.14

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

3

=

Summary
Old Burden
Program Change

2.14

Adjustment
New Burden

2.25

Paperwork Reduction Act Notice
Time Per Response
2.25
Average Hours Per Response
Record Keeping

0.0

Learning

1.14

1 hrs. , 08 min.

Preparing

0.53

0 hrs. , 31 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule B
Description: Stocks and Bonds

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+22

22

Pages

+2

2

Words

+667

667

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.88

=

2

=

1.77

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.77

Adjustment
New Burden

1.88

Paperwork Reduction Act Notice
Time Per Response
1.88
Average Hours Per Response
Record Keeping

0.0

Learning

0.65

0 hrs. , 39 min.

Preparing

0.65

0 hrs. , 39 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule C
Description: Mortgages, Notes, and Cash

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+18

18

Pages

+2

2

Words

+373

373

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.64

=

2

=

1.53

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.53

Adjustment
New Burden

1.64

Paperwork Reduction Act Notice
Time Per Response
1.64
Average Hours Per Response
Record Keeping

0.0

Learning

0.53

0 hrs. , 31 min.

Preparing

0.53

0 hrs. , 31 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule D
Description: Insurance on the Decedent's Life

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+18

18

Pages

+2

2

Words

+765

765

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.65

=

2

=

1.54

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.54

Adjustment
New Burden

1.65

Paperwork Reduction Act Notice
Time Per Response
1.65
Average Hours Per Response
Record Keeping

0.0

Learning

0.54

0 hrs. , 32 min.

Preparing

0.53

0 hrs. , 31 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule E
Description: Jointly Owned Property

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+33

33

Pages

+2

2

Words

+825

825

+2

2

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

2.71

=

3

=

2.60

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

3

=

Summary
Old Burden
Program Change

2.60

Adjustment
New Burden

2.71

Paperwork Reduction Act Notice
Time Per Response
2.71
Average Hours Per Response
Record Keeping

0.0

Learning

1.15

1 hrs. , 09 min.

Preparing

0.98

0 hrs. , 58 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule F
OMB Number: 1545-0015
Description: Other Miscellaneous Property Not Reportable Under Any Other Schedule
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+23

23

Pages

+2

2

Words

+597

597

+1

1

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

2.03

=

3

=

1.92

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

3

=

Summary
Old Burden
Program Change

1.92

Adjustment
New Burden

2.03

Paperwork Reduction Act Notice
Time Per Response
2.03
Average Hours Per Response
Record Keeping

0.0

Learning

0.77

0 hrs. , 46 min.

Preparing

0.68

0 hrs. , 40 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule G
Description: Transfers During Decedent's Life

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+20

20

Pages

+2

2

Words

+2,127

2,127

+5

5

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

2.24

=

3

=

2.13

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

3

=

Summary
Old Burden
Program Change

2.13

Adjustment
New Burden

2.24

Paperwork Reduction Act Notice
Time Per Response
2.24
Average Hours Per Response
Record Keeping

0.0

Learning

1.07

1 hrs. , 04 min.

Preparing

0.59

0 hrs. , 35 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule H
Description: Powers of Appointment

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+18

18

Pages

+2

2

Words

+841

841

+2

2

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.82

=

2

=

1.71

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.71

Adjustment
New Burden

1.82

Paperwork Reduction Act Notice
Time Per Response
1.82
Average Hours Per Response
Record Keeping

0.0

Learning

0.71

0 hrs. , 42 min.

Preparing

0.53

0 hrs. , 31 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule I
Description: Annuities

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+19

19

Pages

+2

2

Words

+2,633

2,633

+1

1

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.85

=

2

=

1.74

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.74

Adjustment
New Burden

1.85

Paperwork Reduction Act Notice
Time Per Response
1.85
Average Hours Per Response
Record Keeping

0.0

Learning

0.71

0 hrs. , 42 min.

Preparing

0.56

0 hrs. , 33 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule J
OMB Number: 1545-0015
Description: Funeral Expenses and Expenses Incurred in Administering Property Subject to
Claims
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+25

25

Pages

+2

2

Words

+987

987

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

2.07

=

3

=

1.96

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

3

=

Summary
Old Burden
Program Change

1.96

Adjustment
New Burden

2.07

Paperwork Reduction Act Notice
Time Per Response
2.07
Average Hours Per Response
Record Keeping

0.0

Learning

0.75

0 hrs. , 45 min.

Preparing

0.74

0 hrs. , 44 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule K
OMB Number: 1545-0015
Description: Debts of the Decedent, and Mortgages and Liens
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+16

16

Pages

+2

2

Words

+1,003

1,003

+2

2

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.71

=

2

=

1.60

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.60

Adjustment
New Burden

1.71

Paperwork Reduction Act Notice
Time Per Response
1.71
Average Hours Per Response
Record Keeping

0.0

Learning

0.66

0 hrs. , 39 min.

Preparing

0.47

0 hrs. , 28 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule L
OMB Number: 1545-0015
Description: Net Losses During Administration and Expenses Incurred in Administering
Property Not Subject to Claims
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+14

14

Pages

+2

2

Words

+486

486

+1

1

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.49

=

2

=

1.38

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.38

Adjustment
New Burden

1.49

Paperwork Reduction Act Notice
Time Per Response
1.49
Average Hours Per Response
Record Keeping

0.0

Learning

0.5

0 hrs. , 30 min.

Preparing

0.41

0 hrs. , 24 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule M
Description: Bequests, etc., to Surviving Spouse
Variables

OMB Number: 1545-0015

Changes (+ -)

2025

Responses

+1

1

Line Items

+30

30

Pages

+2

2

Words

+883

883

+3

3

Other Records

+1

1

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

3.35

=

4

=

3.24

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

4

=

Summary
Old Burden
Program Change

3.24

Adjustment
New Burden

3.35

Paperwork Reduction Act Notice
Time Per Response
3.35
Average Hours Per Response
Record Keeping

0.61

0 hrs. , 36 min.

Learning

1.15

1 hrs. , 09 min.

Preparing

1.01

1 hrs. , 00 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule O
OMB Number: 1545-0015
Description: Charitable, Public, and Similar Gifts and Bequests
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+21

21

Pages

+2

2

Words

+1,141

1,141

+1

1

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.92

=

2

=

1.81

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.81

Adjustment
New Burden

1.92

Paperwork Reduction Act Notice
Time Per Response
1.92
Average Hours Per Response
Record Keeping

0.0

Learning

0.72

0 hrs. , 43 min.

Preparing

0.62

0 hrs. , 37 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule P
Description: Credit for Foreign Death Taxes

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+14

14

Pages

+2

2

Words

+1,270

1,270

+3

3

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.69

=

2

=

1.58

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.58

Adjustment
New Burden

1.69

Paperwork Reduction Act Notice
Time Per Response
1.69
Average Hours Per Response
Record Keeping

0.0

Learning

0.7

0 hrs. , 42 min.

Preparing

0.41

0 hrs. , 24 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule PC
Description: Protective Claim for Refund

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+28

28

Pages

+3

3

Words

+1,727

1,727

+4

4

Other Records

+1

1

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

3.57

=

4

=

3.46

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

4

=

Summary
Old Burden
Program Change

3.46

Adjustment
New Burden

3.57

Paperwork Reduction Act Notice
Time Per Response
3.57
Average Hours Per Response
Record Keeping

0.61

0 hrs. , 36 min.

Learning

1.2

1 hrs. , 12 min.

Preparing

0.95

0 hrs. , 57 min.

Sending

0.81

0 hrs. , 48 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule Q
Description: Credit for Tax on Prior Transfers

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+12

12

Pages

+1

1

Words

+704

704

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.07

=

2

=

0.96

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

0.96

Adjustment
New Burden

1.07

Paperwork Reduction Act Notice
Time Per Response
1.07
Average Hours Per Response
Record Keeping

0.0

Learning

0.37

0 hrs. , 22 min.

Preparing

0.36

0 hrs. , 21 min.

Sending

0.34

0 hrs. , 20 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule R
Description: Generation-Skipping Transfer Tax
Variables

OMB Number: 1545-0015

Changes (+ -)

2025

Responses

+1

1

Line Items

+41

41

Pages

+3

3

Words

+3,251

3,251

+4

4

Other Records

+1

1

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

4.38

=

5

=

4.27

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

5

=

Summary
Old Burden
Program Change

4.27

Adjustment
New Burden

4.38

Paperwork Reduction Act Notice
Time Per Response
4.38
Average Hours Per Response
Record Keeping

0.61

0 hrs. , 36 min.

Learning

1.62

1 hrs. , 37 min.

Preparing

1.34

1 hrs. , 20 min.

Sending

0.81

0 hrs. , 48 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule R-1
Description: Generation-Skipping Transfer Tax
Variables

OMB Number: 1545-0015

Changes (+ -)

2025

Responses

+1

1

Line Items

+43

43

Pages

+3

3

Words

+3,540

3,540

+1

1

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

3.51

=

4

=

3.40

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

4

=

Summary
Old Burden
Program Change

3.40

Adjustment
New Burden

3.51

Paperwork Reduction Act Notice
Time Per Response
3.51
Average Hours Per Response
Record Keeping

0.0

Learning

1.43

1 hrs. , 25 min.

Preparing

1.27

1 hrs. , 16 min.

Sending

0.81

0 hrs. , 48 min.

Notes:

Burden Computation - Individual Forms
February 28, 2025

Product: Form 706/Schedule T
Description: Section 2032A Property Valuation
Variables

OMB Number: 1545-0015

Changes (+ -)

2025

Responses

+1

1

Line Items

+45

45

Pages

+8

8

Words

+1,448

1,448

+2

2

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

4.82

=

5

=

4.71

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

5

=

Summary
Old Burden
Program Change

4.71

Adjustment
New Burden

4.82

Paperwork Reduction Act Notice
Time Per Response
4.82
Average Hours Per Response
Record Keeping

0.0

Learning

1.51

1 hrs. , 30 min.

Preparing

1.33

1 hrs. , 19 min.

Sending

1.98

1 hrs. , 58 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule U
OMB Number: 1545-0015
Description: Qualified Conservation Easement Exclusion
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+22

22

Pages

+1

1

Words

+2,028

2,028

+2

2

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.85

=

2

=

1.74

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.74

Adjustment
New Burden

1.85

Paperwork Reduction Act Notice
Time Per Response
1.85
Average Hours Per Response
Record Keeping

0.0

Learning

0.86

0 hrs. , 51 min.

Preparing

0.65

0 hrs. , 39 min.

Sending

0.34

0 hrs. , 20 min.

Notes:

Burden Computation - Individual Forms
February 26, 2025

Product: Form 706/Schedule W
Description: Continuation Schedule

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+8

8

Pages

+2

2

Words

+343

343

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.06

=

2

=

0.95

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

0.95

Adjustment
New Burden

1.06

Paperwork Reduction Act Notice
Time Per Response
1.06
Average Hours Per Response
Record Keeping

0.0

Learning

0.24

0 hrs. , 14 min.

Preparing

0.24

0 hrs. , 14 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-A
OMB Number: 1545-0015
Description: United States Additional Estate Tax Return
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+42

42

Pages

+1.50

1.50

Words

+2,094

2,094

Code References

+10

10

Income Records

+1

1

Other Records

+2

2

Average Lines Used

+1

1

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

4.74

=

5

=

4.63

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

5

=

Summary
Old Burden
Program Change

4.63

Adjustment
New Burden

4.74

Paperwork Reduction Act Notice
Time Per Response
4.74
Average Hours Per Response
Record Keeping

0.66

0 hrs. , 39 min.

Learning

2.13

2 hrs. , 07 min.

Preparing

1.49

1 hrs. , 29 min.

Sending

0.46

0 hrs. , 27 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-A/Schedule A
OMB Number: 1545-0015
Description: Desposition of Specially Valued Property or Cessation of Qualified Use
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+14

14

Pages

+1

1

Words

+551

551

+2

2

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.34

=

2

=

1.23

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.23

Adjustment
New Burden

1.34

Paperwork Reduction Act Notice
Time Per Response
1.34
Average Hours Per Response
Record Keeping

0.0

Learning

0.59

0 hrs. , 35 min.

Preparing

0.41

0 hrs. , 24 min.

Sending

0.34

0 hrs. , 20 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-A/Schedule B
OMB Number: 1545-0015
Description: Involuntary Conversions or Exchanges
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+7

7

Pages

+1

1

Words

+647

647

+2

2

Other Records

+1

1

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.67

=

2

=

1.56

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.56

Adjustment
New Burden

1.67

Paperwork Reduction Act Notice
Time Per Response
1.67
Average Hours Per Response
Record Keeping

0.61

0 hrs. , 36 min.

Learning

0.39

0 hrs. , 23 min.

Preparing

0.33

0 hrs. , 19 min.

Sending

0.34

0 hrs. , 20 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-A/Schedule C
OMB Number: 1545-0015
Description: Dispositions to Family Members of the Qualified Heir
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+11

11

Pages

+1

1

Words

+507

507

+2

2

Other Records

+1

1

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.90

=

2

=

1.79

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.79

Adjustment
New Burden

1.90

Paperwork Reduction Act Notice
Time Per Response
1.9
Average Hours Per Response
Record Keeping

0.61

0 hrs. , 36 min.

Learning

0.5

0 hrs. , 30 min.

Preparing

0.45

0 hrs. , 27 min.

Sending

0.34

0 hrs. , 20 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-CE
OMB Number: 1545-0015
Description: Certificate of Payment of Foreign Death Tax
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+41

41

Pages

+1.50

1.50

Words

+378

378

+3

3

Other Records

+1

1

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

3.86

=

4

=

3.75

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

4

=

Summary
Old Burden
Program Change

3.75

Adjustment
New Burden

3.86

Paperwork Reduction Act Notice
Time Per Response
3.86
Average Hours Per Response
Record Keeping

0.61

0 hrs. , 36 min.

Learning

1.45

1 hrs. , 27 min.

Preparing

1.34

1 hrs. , 20 min.

Sending

0.46

0 hrs. , 27 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-GS(D)
OMB Number: 1545-0015
Description: Generation-Skipping Transfer Tax Return For Distributions
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+26

26

Pages

+2

2

Words

+2,284

2,284

+4

4

Other Records

+1

1

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

3.25

=

4

=

3.14

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

4

=

Summary
Old Burden
Program Change

3.14

Adjustment
New Burden

3.25

Paperwork Reduction Act Notice
Time Per Response
3.25
Average Hours Per Response
Record Keeping

0.61

0 hrs. , 36 min.

Learning

1.16

1 hrs. , 09 min.

Preparing

0.9

0 hrs. , 54 min.

0.58

0 hrs. , 34 min.

Sending
Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-GS(D-1)
OMB Number: 1545-0015
Description: Notification of Distribution From a Generation-Skipping Trust
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+36

36

Pages

+2

2

Words

+3,566

3,566

+11

11

Other Records

+3

3

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

5.93

=

6

=

5.82

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

6

=

Summary
Old Burden
Program Change

5.82

Adjustment
New Burden

5.93

Paperwork Reduction Act Notice
Time Per Response
5.93
Average Hours Per Response
Record Keeping

1.83

1 hrs. , 49 min.

Learning

2.08

2 hrs. , 04 min.

Preparing

1.44

1 hrs. , 26 min.

Sending

0.58

0 hrs. , 34 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-GS(T)
OMB Number: 1545-0015
Description: Generation-Skipping Transfer Tax Return For Terminations
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+32

32

Pages

+1

1

Words

+3,292

3,292

+15

15

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

3.59

=

4

=

3.48

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

4

=

Summary
Old Burden
Program Change

3.48

Adjustment
New Burden

3.59

Paperwork Reduction Act Notice
Time Per Response
3.59
Average Hours Per Response
Record Keeping

0.0

Learning

2.3

2 hrs. , 18 min.

Preparing

0.95

0 hrs. , 57 min.

Sending

0.34

0 hrs. , 20 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-GS(T)/Schedule A
Description: Taxable Terminations

OMB Number: 1545-0015

Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+17

17

Pages

+1

1

Words

+2,827

2,827

+2

2

Other Records

+1

1

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

2.32

=

3

=

2.21

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

3

=

Summary
Old Burden
Program Change

2.21

Adjustment
New Burden

2.32

Paperwork Reduction Act Notice
Time Per Response
2.32
Average Hours Per Response
Record Keeping

0.61

0 hrs. , 36 min.

Learning

0.74

0 hrs. , 44 min.

Preparing

0.63

0 hrs. , 37 min.

Sending

0.34

0 hrs. , 20 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-GS(T)/Schedule B(1)
OMB Number: 1545-0015
Description: General Trust Debts, Expenses, and Taxes
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+6

6

Pages

+0.50

0.50

Words

+498

498

+1

1

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

0.68

=

1

=

0.57

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

1

=

Summary
Old Burden
Program Change

0.57

Adjustment
New Burden

0.68

Paperwork Reduction Act Notice
Time Per Response
0.68
Average Hours Per Response
Record Keeping

0.0

Learning

0.27

0 hrs. , 16 min.

Preparing

0.18

0 hrs. , 10 min.

Sending

0.23

0 hrs. , 13 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-GS(T)/Schedule B(2)
OMB Number: 1545-0015
Description: Specific Termination-Related Debts, Expenses, and Taxes
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+5

5

Pages

+0.50

0.50

Words

+498

498

+1

1

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

0.62

=

1

=

0.51

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

1

=

Summary
Old Burden
Program Change

0.51

Adjustment
New Burden

0.62

Paperwork Reduction Act Notice
Time Per Response
0.62
Average Hours Per Response
Record Keeping

0.0

Learning

0.24

0 hrs. , 14 min.

Preparing

0.15

0 hrs. , 09 min.

Sending

0.23

0 hrs. , 13 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-NA
OMB Number: 1545-0015
Description: United States Estate (and Generation-Skipping Transfer) Tax Return Estate of
nonresident not a citizen of the United States
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+94

94

Pages

+3

3

Words

+1,930

1,930

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

6.37

=

7

=

6.26

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

7

=

Summary
Old Burden
Program Change

6.26

Adjustment
New Burden

6.37

Paperwork Reduction Act Notice
Time Per Response
6.37
Average Hours Per Response
Record Keeping

0.0

Learning

2.77

2 hrs. , 46 min.

Preparing

2.79

2 hrs. , 47 min.

Sending

0.81

0 hrs. , 48 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-QDT
OMB Number: 1545-0015
Description: U.S. Estate Tax Return for Qualified Domestic Trusts
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+35

35

Pages

+1

1

Words

+4,291

4,291

+16

16

Other Records

+2

2

Average Lines Used

+1

1

Code References
Income Records

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

5.35

=

6

=

5.24

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

6

=

Summary
Old Burden
Program Change

5.24

Adjustment
New Burden

5.35

Paperwork Reduction Act Notice
Time Per Response
5.35
Average Hours Per Response
Record Keeping

1.22

1 hrs. , 13 min.

Learning

2.5

2 hrs. , 30 min.

Preparing

1.29

1 hrs. , 17 min.

Sending

0.34

0 hrs. , 20 min.

Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-QDT/Schedule A
OMB Number: 1545-0015
Description: U.S. Estate Tax Return for Qualified Domestic Trusts
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+17

17

Pages

+1

1

Words

+1,568

1,568

+2

2

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

1.55

=

2

=

1.44

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

2

=

Summary
Old Burden
Program Change

1.44

Adjustment
New Burden

1.55

Paperwork Reduction Act Notice
Time Per Response
1.55
Average Hours Per Response
Record Keeping

0.0

Learning

0.71

0 hrs. , 42 min.

Preparing

0.5

0 hrs. , 30 min.

0.34

0 hrs. , 20 min.

Sending
Notes:

Burden Computation - Individual Forms
February 27, 2025

Product: Form 706-QDT/Schedule B
OMB Number: 1545-0015
Description: U.S. Estate Tax Return for Qualified Domestic Trusts
Variables

Changes (+ -)

2025

Responses

+1

1

Line Items

+46

46

Pages

+4

4

Words

+837

837

+3

3

+1

1

Code References
Income Records
Other Records
Average Lines Used

Computation of Changes
Old Computation (Prog. Change)

1

×

0.11

=

1

New Computation

1

×

4.02

=

5

=

3.91

Balance
Old Computation (Adjustment)
New Computation

1

×

0.11

=

×

0.11

=

Balance

5

=

Summary
Old Burden
Program Change

3.91

Adjustment
New Burden

4.02

Paperwork Reduction Act Notice
Time Per Response
4.02
Average Hours Per Response
Record Keeping

0.0

Learning

1.61

1 hrs. , 36 min.

Preparing

1.36

1 hrs. , 21 min.

Sending

1.05

1 hrs. , 03 min.

Notes: