U.S. Income Tax Return for Estates and Trusts

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Form 5713 Schedule International Boycott Factor (Section 999(c)(1))	Form and Instruction	Modified	Available
Form Form 4136 Schedule Business Activity Report for Credit for Federal Tax Paid on Fuels	Form	Modified	Available
Form Form T (Timber) Forest Activities Schedule	Form	Modified	Available
Form Form 8997 Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments	Form and Instruction	Modified	Available
Form Form 8995-A Schedu Special Rules for Patrons of Agricultural or Horticultural Cooperatives	Form	Modified	Available
Form Form 8995-A Schedu Loss Netting and Carryforward	Form	Modified	Available
Form Form 8995-A Schedu Aggregation of Business Operations	Form	Modified	Available
Form Form 8995-A Schedu Specified Service Trades or Businesses	Form	Modified	Available
Form Form 8995-A Qualified Business Income Deduction	Form	Modified	Available
Form Form 8995 Qualified Business Income Deduction Simplified Computation	Form	Modified	Available
Form Form 8994 Employer Credit for Paid Family and Medical Leave	Form	Modified	Available
Form Form 8992 Schedule Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI)	Form	Modified	Available
Form Form 8992 U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)	Form	Modified	Available
Form Form 8990 Limitation on Business Interest Expense Under Section 163(j)	Form	Modified	Available
Form Form 8978 Schedule Partner’s Additional Reporting Year Tax (Schedule of Adjustments)	Form	Modified	Available
Form Form 8978 Partner’s Additional Reporting Year Tax	Form	Modified	Available
Form Form 8975 Schedule Tax Jurisdiction and Constituent Entity Information	Form	Modified	Available
Form Form 8975 Country-by-Country Report	Form	Modified	Available
Form Form 8964-ELE Section 987 Elections	Form	Modified	Available
Form Form 8964-TRA Section 987 Transition Information	Form	Modified	Available
Form Form 8960 Net Investment Income Tax— Individuals, Estates, and Trusts	Form	Modified	Available
Form Form 8949 Sales and Other Dispositions of Capital Assets	Form	Modified	Available
Form Form 8941 Credit for Small Employer Health Insurance Premiums	Form	Modified	Available
Form Form 8938 Statement of Specified Foreign Financial Assets	Form	Modified	Available
Form Form 8936 Schedule Clean Vehicle Credit Amount	Form	Modified	Available
Form Form 8936 Clean Vehicle Credits	Form	Modified	Available
Form Form 8933 Schedule Utilization Certification	Form	Modified	Available
Form Form 8933 Schedule Election Certification	Form	Modified	Available
Form Form 8933 Schedule Recapture Certification	Form	Modified	Available
Form Form 8933 Schedule Disposal or Enhanced Oil Recovery Owner Certification	Form	Modified	Available
Form Form 8933 Schedule Disposal Operator Certification	Form	Modified	Available
Form Form 8933 Schedule Disposal or Enhanced Oil Recovery Owner Certification	Form	Modified	Available
Form Form 8933 Carbon Oxide Sequestration Credit	Form	Modified	Available
Form Form 8932 Credit for Employer Differential Wage Payments	Form and Instruction	Modified	Available
Form Form 8923 Mine Rescue Team Training Credit	Form and Instruction	Modified	Available
Form Form 8912 Credit to Holders of Tax Credit Bonds	Form	Modified	Available
Form Form 8911 Schedule Alternative Fuel Vehicle Refueling Property	Form	Modified	Available
Form Form 8911 Alternative Fuel Vehicle Refueling Property Credit	Form	Modified	Available
Form Form 8910 Alternative Motor Vehicle Credit	Form	Modified	Repair queued
Form Form 8908 Energy Efficient Home Credit	Form	Modified	Available
Form Form 8906 Distilled Spirits Credit	Form and Instruction	Modified	Available
Form Form 8904 Marginal Wells Oil and Gas Production Credit	Form	Modified	Available
Form Form 8903 Domestic Production Activities Deduction	Form	Modified	Available
Form Form 8900 Qualified Railroad Track Maintenance Credit	Form	Modified	Available
Form Form 8896 Low Sulfur Diesel Fuel Production Credit	Form and Instruction	Modified	Available
Form Form 8886 Reportable Transaction Disclosure Statement	Form	Modified	Available
Form Form 8883 Asset Allocation Statement Under Section 338	Form	Modified	Available
Form Form 8882 Credit for Employer-Provided Childcare Facilities and Services	Form and Instruction	Modified	Repair queued
Form Form 8881 Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation	Form	Modified	Available
Form Form 8879-F IRS e-file Signature Authorization for Form 1041	Form and Instruction	Modified	Available
Form Form 8874 New Markets Credits	Form and Instruction	Modified	Available
Form Form 8873 Extraterritorial Income Exclusion	Form	Modified	Available
Form Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method	Form	Modified	Available
Form Form 8865 Schedule Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (Under Section 6046A)	Form	Modified	Available
Form Form 8865 Schedule Transfer of Property to a Foreign Partnership (Under Section 6038B)	Form	Modified	Available
Form Form 8865 Schedule Partner's Share of Income, Deductions, Credits, etc.-International	Form	Modified	Available
Form Form 8865 Schedule Partner's Distributive Share Items - International	Form	Modified	Available
Form Form 8865 Schedule Partner’s Share of Income, Deductions, Credits, etc.	Form	Modified	Available
Form Form 8865 Schedule Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)	Form	Modified	Available
Form Form 8865 Schedule Statement of Application for the Gain Deferral Method Under Section 721(c)	Form	Modified	Available
Form Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships	Form	Modified	Repair queued
Form Form 8864 Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit	Form	Modified	Available
Form Form 8858 Schedule Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities	Form	Modified	Available
Form Form 8858 Information Return of U.S. Persons With Respect to Disregarded Entities (FDEs) and Foreign Branches (FBs)	Form	Modified	Available
Form Form 8855 Election To Treat a Qualified Revocable Trust as Part of an Estate	Form and Instruction	Modified	Available
Form Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	Form and Instruction	Modified	Available
Form Form 8845 Indian Employment Credit	Form	Modified	Repair queued
Form Form 8844 Empowerment Zone Employment Credit	Form	Modified	Available
Form 8453-TR E-file Declaration or Authorization for Form 1045/1139	Form and Instruction	Modified	Available
Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	Form and Instruction	Modified	Available
Form Form 8838-P Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))	Form and Instruction	Modified	Available
Form Form 8838 Consent To Extend the Time To Assess Tax Under Section 367 – Gain Recognition Agreement	Form and Instruction	Modified	Available
Form Form 8835 Renewable Electricity Production Credit	Form	Modified	Available
Form Form 8834 Qualified Electric Vehicle Credit	Form and Instruction	Modified	Available
Form Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)	Form and Instruction	Modified	Repair queued
Form Form 8830 Enhanced Oil Recovery Credit	Form and Instruction	Modified	Available
Form Form 8829 Expenses for Business Use of Your Home	Form	Modified	Available
Form Form 8826 Disable Access Credit	Form and Instruction	Modified	Repair queued
Form Form 8825 Schedule Rental Real Estate Other Deductions	Form	Modified	Available
Form Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation	Form	Modified	Available
Form Form 8824 Like-Kind Exchanges	Form	Modified	Available
Form Form 8820 Orphan Drug Credit	Form and Instruction	Modified	Repair queued
Form Form 8801 Credit for Prior Year Minimum Tax— Individuals, Estates, and Trusts	Form	Modified	Available
Form Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts	Form and Instruction	Modified	Repair queued
Form Form 8621-A Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company	Form	Modified	Available
Form Form 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund	Form	Modified	Available
Form Form 8611 Recapture of Low-Income Housing Credit	Form and Instruction	Modified	Available
Form Form 8609-A Annual Statement for Low-Income Housing Credit	Form	Modified	Repair queued
Form Form 8609 Low-Income Housing Credit Allocation and Certification	Form	Modified	Available
Form Form 8594 Asset Acquisition Statement	Form	Modified	Repair queued
Form Form 8586 Low-Income Housing Credit	Form and Instruction	Modified	Available
Form Form 8582-CR Passive Activity Credit Limitations	Form	Modified	Available
Form Form 8582 Passive Activity Loss Limitations	Form	Modified	Available
Form Form 8283 Noncash Charitable Contribution	Form	Modified	Available
Form Form 8275-R Regulation Disclosure Statement	Form	Modified	Available
Form Form 8275 Disclosure Statement	Form	Modified	Repair queued
Form Form 8082 Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)	Form	Modified	Available
Form Form 7220 Prevailing Wage and Apprenticeship (PWA) Verification and Corrections	Form	Modified	Repair queued
Form Form 7218 Clean Fuel Production Credit	Form	Modified	Available
Form Form 7217 Partner's Report of Property Distributed by a Partnership	Form	Modified	Available
Form Form 7213 Nuclear Power Production Credits	Form	Modified	Available
Form Form 7211 Clean Electricity Production Credit	Form	Modified	Available
Form Form 7210 Clean Hydrogen Production Credit	Form	Modified	Available
Form Form 7207 Advanced Manufacturing Production Credit	Form	Modified	Available
Form Form 7205 Energy Efficient Commercial Buildings Deduction	Form	Modified	Available
Form Form 7204 Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit Agreement	Form	Modified	Available
Form Form 7203 S Corporation Shareholder Stock and Debt Basis Limitations	Form	Modified	Available
Form Form 6781 Gains and Losses from Section 1256 contracts and Straddles	Form and Instruction	Modified	Available
Form Form 6765 Credit for Increasing Research Activities	Form	Modified	Available
Form Form 6478 Biofuel Producer Credit	Form	Modified	Available
Form Form 6252 Installment Sale Income	Form and Instruction	Modified	Repair queued
Form Form 6198 At-Risk Limitations	Form	Modified	Available
Form Form 5884-A Employee Retention Credit for Employers Affected by Qualified Disasters	Form	Modified	Available
Form Form 5884 Work Opportunity Credit	Form	Modified	Available
Form Form 5713 Schedule Tax Effect of The International Boycott Provisions	Form and Instruction	Modified	Available
Form Form 5713 Schedule Specifically Attributable Taxes and Income (Section 999(c)(2))	Form and Instruction	Modified	Available
Form Form 5713 International Boycott Report	Form	Modified	Available
Form Form 5471 Schedule Distributions Form a Foreign Corporation	Form	Modified	Repair queued
Form Form 5471 Schedule CFC Income by CFC Income Groups	Form and Instruction	Modified	Available
Form Form 5471 Schedule Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations	Form	Modified	Available
Form Form 5471 Schedule Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock	Form	Modified	Available
Form Form 5471 Schedule Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons	Form	Modified	Repair queued
Form Form 5471 Schedule Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation	Form	Modified	Available
Form Form 5471 Schedule Information for Global Intangible Low-Taxed Income	Form	Modified	Available
Form Form 5471 Schedule Current Earnings and Profits	Form	Modified	Available
Form Form 5471 Schedule Cost Sharing Arrangement	Form	Modified	Available
Form Form 5471 Schedule Income, War Profits, and Excess Profits Taxes Paid or Accrued	Form	Modified	Available
Form Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations	Form	Modified	Available
Form Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts	Form	Modified	Available
Form Form 5227 Split-Interest Trust Information Return	Form	Modified	Available
Form Form 5213 Election to Postpone Determinations as To Whether the Presumption Applies That an Activity is Engaged in for Profit	Form and Instruction	Modified	Available
Form Form 4972 Tax on Lump-Sum Distributions	Form and Instruction	Modified	Available
Form Form 4970 Investment Interest Expense Deduction	Form and Instruction	Modified	Repair queued
Form Form 4952 Investment Interest Expense Deduction	Form and Instruction	Modified	Available
Form Form 4797 Sales of Business Property	Form	Modified	Available
Form Form 4684 Casualties and Thefts	Form	Modified	Repair queued
Form Form 4562 Depreciation and Amortization (Including Information on Listed Property)	Form	Modified	Available
Form Form 4255 Certain Credit Recapture, Excessive Payments, and Penalties	Form	Modified	Available
Form Form 4136 Credit for Federal Tax Paid on Fuels	Form	Modified	Repair queued
Form Form 3800 Schedule Transfer Election Statement	Form	Modified	Available
Form Form 3800 General Business Credit	Form	Modified	Available
Form Form 3468 Investment Credit	Form	Modified	Available
Form Form 3115 Application for Change in Accounting Method	Form	Modified	Repair queued
Form Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains	Form and Instruction	Modified	Available
Form Form 2210-F Underpayment of Estimated Tax by Farmers and Fishers	Form	Modified	Available
Form Form 2210 Underpayment of Estimated Tax by Individuals, Estates and Trusts	Form	Modified	Available
Form Form 1116 Schedule Foreign Tax Redeterminations	Form	Modified	Repair queued
Form Form 1116 Schedule Foreign Tax Carryover Reconciliation Schedule	Form	Modified	Available
Form Form 1116 Foreign Tax Credit	Form	Modified	Repair queued
Form Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment)	Form	Modified	Available
Form Form 970 Application To Use LIFO Inventory Method	Form and Instruction	Modified	Available
Form Form 965-A Individual Report of Net 965 Tax Liability	Form	Modified	Repair queued
Form Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation	Form	Modified	Available
Form Form 461 Limitation on Business Losses	Form	Modified	Available
Form Form 1065 Schedule Partners’ Distributive Share Items – International	Form	Modified	Available
Form Form 1065 Schedule Capital Gains and Losses	Form	Modified	Available
Form Form 1062 Schedule Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer	Form	Modified	Available
Form Form 1062 Deferral of Tax on Gain from the Sale or Exchange of Qualified Farmland Property to Qualified Farmer	Form	Modified	Repair queued
Form Form 1045 Application for Tentative Refund	Form	Modified	Repair queued
Form Form 1040 Schedule Household Employment Taxes	Form	Modified	Repair queued
Form Form 1040 Schedule Profit of Loss From Farming	Form	Modified	Available
Form Form 1040 Schedule Supplemental Income and Loss	Form	Modified	Available
Form Form 1040 Schedule Profit or Loss From Business	Form	Modified	Available
Form Form 172 Net Operating Losses (NOLs)	Form	Modified	Available
Form Form 1041-V Payment Voucher	Form and Instruction	Modified	Available
Form Form 1041-T U.S. Income Tax Return for Qualified Funeral Trusts	Form and Instruction	Modified	Available
Form Form 1041-QFT U.S. Income Tax Return for Qualified Funeral Trusts	Form	Modified	Available
Form Form 1041-N U.S. Income Tax Return for Electing Alaska Native Settlement	Form	Modified	Available
Form 1041-ES OCR Estimated Tax Vouchers Package 1041ES (OCR)	Form	Modified	Available
Form 1041-ES Estimated Tax for Estates and Trusts	Form and Instruction	Modified	Repair queued
Form 1041-A U.S. Information Return Trust Accumulation of Charitable Amounts	Form and Instruction	Modified	Available
Form 1041 Schedule K-1 Beneficiary's Share of Income, Deductions, Credits, etc.	Form	Modified	Available
Form 1041 Schedule J Accumulation Distribution for Certain Complex Trusts	Form	Modified	Available
Form 1041 Schedule I Alternative Minimum Tax-Estates and Trusts	Form	Modified	Available
Form 1041 Schedule D Capital Gains and Losses	Form	Modified	Available
Form 1041 U.S. Income Tax Return for Estates and Trusts	Form	Modified	Available
AICPA comments on Form 1041.pdf	Public Comments	Uploaded 2025-09-12	Available
2025 - Forms Major Changes - 0092.pdf	Supplementary Document	Uploaded 2025-12-03	Available
2025 - Forms Major Changes - 0092.pdf	Supplementary Document	Uploaded 2025-12-03	Repair queued
2025 Supporting Statement 1545-0092.docx	Supporting Statement A	Uploaded 2025-12-08	Available
2025 Supporting Statement 1545-0092.docx	Supporting Statement A	Uploaded 2025-12-08	Repair queued
2025 1545-0092 US Gov Cost .pdf	Supplementary Document	Uploaded 2025-12-03	Available
2025 1545-0092 US Gov Cost .pdf	Supplementary Document	Uploaded 2025-12-03	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	International Boycott Factor (Section 999(c)(1))
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Business Activity Report for Credit for Federal Tax Paid on Fuels
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Forest Activities Schedule
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Special Rules for Patrons of Agricultural or Horticultural Cooperatives
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Loss Netting and Carryforward
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Aggregation of Business Operations
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Specified Service Trades or Businesses
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Qualified Business Income Deduction
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Qualified Business Income Deduction Simplified Computation
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Employer Credit for Paid Family and Medical Leave
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Limitation on Business Interest Expense Under Section 163(j)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Partner’s Additional Reporting Year Tax (Schedule of Adjustments)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Partner’s Additional Reporting Year Tax
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Tax Jurisdiction and Constituent Entity Information
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Country-by-Country Report
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Section 987 Elections
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Section 987 Transition Information
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Net Investment Income Tax— Individuals, Estates, and Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Sales and Other Dispositions of Capital Assets
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Credit for Small Employer Health Insurance Premiums
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Statement of Specified Foreign Financial Assets
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Clean Vehicle Credit Amount
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Clean Vehicle Credits
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Utilization Certification
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Election Certification
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Recapture Certification
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Disposal or Enhanced Oil Recovery Owner Certification
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Disposal Operator Certification
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Disposal or Enhanced Oil Recovery Owner Certification
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Carbon Oxide Sequestration Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Credit for Employer Differential Wage Payments
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Mine Rescue Team Training Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Credit to Holders of Tax Credit Bonds
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Alternative Fuel Vehicle Refueling Property
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Alternative Fuel Vehicle Refueling Property Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Alternative Motor Vehicle Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Energy Efficient Home Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Distilled Spirits Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Marginal Wells Oil and Gas Production Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Domestic Production Activities Deduction
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Qualified Railroad Track Maintenance Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Low Sulfur Diesel Fuel Production Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Reportable Transaction Disclosure Statement
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Asset Allocation Statement Under Section 338
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Credit for Employer-Provided Childcare Facilities and Services
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	IRS e-file Signature Authorization for Form 1041
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	New Markets Credits
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Extraterritorial Income Exclusion
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (Under Section 6046A)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Transfer of Property to a Foreign Partnership (Under Section 6038B)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Partner's Share of Income, Deductions, Credits, etc.-International
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Partner's Distributive Share Items - International
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Partner’s Share of Income, Deductions, Credits, etc.
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Statement of Application for the Gain Deferral Method Under Section 721(c)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Return of U.S. Persons With Respect to Certain Foreign Partnerships
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Information Return of U.S. Persons With Respect to Disregarded Entities (FDEs) and Foreign Branches (FBs)
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Election To Treat a Qualified Revocable Trust as Part of an Estate
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Indian Employment Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Empowerment Zone Employment Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	E-file Declaration or Authorization for Form 1045/1139
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	U.S. Estate or Trust Declaration for an IRS e-file Return
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Consent To Extend the Time To Assess Tax Under Section 367 – Gain Recognition Agreement
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Renewable Electricity Production Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Qualified Electric Vehicle Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Enhanced Oil Recovery Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Expenses for Business Use of Your Home
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Disable Access Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Rental Real Estate Other Deductions
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Rental Real Estate Income and Expenses of a Partnership or an S Corporation
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Like-Kind Exchanges
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Orphan Drug Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Credit for Prior Year Minimum Tax— Individuals, Estates, and Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Recapture of Low-Income Housing Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Annual Statement for Low-Income Housing Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Low-Income Housing Credit Allocation and Certification
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Asset Acquisition Statement
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Low-Income Housing Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Passive Activity Credit Limitations
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Passive Activity Loss Limitations
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Noncash Charitable Contribution
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Regulation Disclosure Statement
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Disclosure Statement
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Prevailing Wage and Apprenticeship (PWA) Verification and Corrections
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Clean Fuel Production Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Partner's Report of Property Distributed by a Partnership
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Nuclear Power Production Credits
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Clean Electricity Production Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Clean Hydrogen Production Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Advanced Manufacturing Production Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Energy Efficient Commercial Buildings Deduction
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit Agreement
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	S Corporation Shareholder Stock and Debt Basis Limitations
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Gains and Losses from Section 1256 contracts and Straddles
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Credit for Increasing Research Activities
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Biofuel Producer Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Installment Sale Income
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	At-Risk Limitations
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Employee Retention Credit for Employers Affected by Qualified Disasters
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Work Opportunity Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Tax Effect of The International Boycott Provisions
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Specifically Attributable Taxes and Income (Section 999(c)(2))
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	International Boycott Report
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Distributions Form a Foreign Corporation
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	CFC Income by CFC Income Groups
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Information for Global Intangible Low-Taxed Income
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Current Earnings and Profits
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Cost Sharing Arrangement
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Income, War Profits, and Excess Profits Taxes Paid or Accrued
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Information Return of U.S. Persons With Respect to Certain Foreign Corporations
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Split-Interest Trust Information Return
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Election to Postpone Determinations as To Whether the Presumption Applies That an Activity is Engaged in for Profit
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Tax on Lump-Sum Distributions
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Investment Interest Expense Deduction
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Investment Interest Expense Deduction
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Sales of Business Property
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Casualties and Thefts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Depreciation and Amortization (Including Information on Listed Property)
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Certain Credit Recapture, Excessive Payments, and Penalties
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Credit for Federal Tax Paid on Fuels
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Transfer Election Statement
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	General Business Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Investment Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Application for Change in Accounting Method
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Notice to Shareholder of Undistributed Long-Term Capital Gains
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Underpayment of Estimated Tax by Farmers and Fishers
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Underpayment of Estimated Tax by Individuals, Estates and Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Foreign Tax Redeterminations
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Foreign Tax Carryover Reconciliation Schedule
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Foreign Tax Credit
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment)
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Application To Use LIFO Inventory Method
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Individual Report of Net 965 Tax Liability
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Return by a U.S. Transferor of Property to a Foreign Corporation
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Limitation on Business Losses
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Partners’ Distributive Share Items – International
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Capital Gains and Losses
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Deferral of Tax on Gain from the Sale or Exchange of Qualified Farmland Property to Qualified Farmer
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Application for Tentative Refund
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Household Employment Taxes
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Profit of Loss From Farming
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Supplemental Income and Loss
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Profit or Loss From Business
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Net Operating Losses (NOLs)
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Payment Voucher
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	U.S. Income Tax Return for Qualified Funeral Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	U.S. Income Tax Return for Qualified Funeral Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	U.S. Income Tax Return for Electing Alaska Native Settlement
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Estimated Tax Vouchers Package 1041ES (OCR)
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	Estimated Tax for Estates and Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Form and Instruction	Modified	U.S. Information Return Trust Accumulation of Charitable Amounts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Beneficiary's Share of Income, Deductions, Credits, etc.
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Accumulation Distribution for Certain Complex Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Alternative Minimum Tax-Estates and Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	Capital Gains and Losses
39501	U.S. Income Tax Return for Estates and Trusts	Form	Modified	U.S. Income Tax Return for Estates and Trusts
39501	U.S. Income Tax Return for Estates and Trusts	Instruction	Modified

ICR Details

OMB Control No: 1545-0092	ICR Reference No: 202507-1545-005
Status: Active	Previous ICR Reference No: 202405-1545-024
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Income Tax Return for Estates and Trusts
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/16/2026
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/15/2025
Terms of Clearance: For Fiscal Year 2027, the IRS will work with OIRA to develop accurate estimates of the costs incurred on assisting taxpayers on compliance with respect to each bucket.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2027	36 Months From Approved	01/31/2026
Responses	3,240,000	0	3,070,000
Time Burden (Hours)	31,796,000	0	31,900,000
Cost Burden (Dollars)	6,096,364,000	0	5,501,000,000

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Abstract: Sections 6011 & 6012 of the Internal Revenue Code (IRC) require entities to prepare and file estate and trust income tax returns. These forms and related schedules are used by estate and trust to report income and other compensation subject to tax as well as to report and disclosure taxes paid. Treasury Regulations section 1.6011-1 explains that every person subject to any tax, or required to collect any tax, under Subtitle A of the Code, shall make such returns or statements as are required by the regulations. The return or statement shall include therein the information required by the applicable regulations or forms. Section 1.6012-3 explains the general guidelines for estates and trusts required to make returns of income.

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Authorizing Statute(s): US Code: 26 USC 641 Name of Law: Imposition of tax
   US Code: 26 USC 671 Name of Law: Trust income, deductions, and credits attributable to grantors and others as substantial owners
   US Code: 26 USC 59 Name of Law: Other definitions and special rules
   US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   PL: Pub.L. 115 - 97 14103 Name of Law: Tax Cuts and Jobs Act
   US Code: 26 USC 652 Name of Law: Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
   US Code: 26 USC 662 Name of Law: Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or d
   US Code: 26 USC 55(a) Name of Law: Alternative Minimum Tax Imposed
   US Code: 26 USC 643(g) Name of Law: Definitions applicable to subparts A, B, C, and D; Certain payments of estimated tax treated as pai
   US Code: 26 USC 666 Name of Law: Accumulation distribution allocated to preceding years
   US Code: 26 USC 677 Name of Law: Income for benefit of grantor
   US Code: 26 USC 679 Name of Law: Foreign trusts having one or more United States beneficiaries
   US Code: 26 USC 6654 Name of Law: Failure by individual to pay estimated income tax; Addition to the Tax
  

Citations for New Statutory Requirements: PL: Pub.L. 119 - 12 70106 Name of Law: One Big Beautiful Bill Act

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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:
	90 FR 34734	07/23/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 58089	12/15/2025
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
U.S. Income Tax Return for Estates and Trusts	Form 1041-T, Form 1041-V, Form 8586, Form 8594, Form 8609, Form 8609-A, 1041, 1041-A, 1041 Schedule D, 1041 Schedule I, 1041-ES, Form 172, Form 1040 Schedule C, 1041-ES OCR, Form 1041-N, Form 1041-QFT, Form 1040 Schedule E, Form 1040 Schedule F, Form 1040 Schedule H, Form 1045, Form 1062, Form 1062 Schedule A, Form 8611, Form 8621, Form 8621-A, Form 8697, Form 8833, Form 8834, Form 8801, Form 8820, Form 8824, Form 8825, Form 8825 Schedule A, Form 8826, Form 8829, Form 8830, Form 8835 , Form 8838, Form 8838-P, 8453-FE, 8453-TR, Form 8844, Form 8845, Form 8846 , Form 8858, Form 8858 Schedule M, Form 8864, Form 8865, Form 8865 Schedule G, Form 8865 Schedule H, Form 8949, Form 8960 , Form 8964-TRA, Form 8933 Schedule C, Form 8933 Schedule D, Form 8933 Schedule E, Form 8933 Schedule F, Form 8936 , Form 8936 Schedule A, Form 8938, Form 8941 , Form 8906, Form 8865 Schedule K-2, Form 8865 Schedule K-3, Form 8865 Schedule O , Form 8908, Form 8910, Form 8866, Form 8865 Schedule P, Form 8873 , Form 8874, Form 8911, Form 8911 Schedule A, Form 8912, Form 8879-F, Form 8881 , Form 8882, Form 8883, Form 8886 , Form 8896, Form 8900, Form 8904, Form 4136 Schedule A, Form 8923, Form 8932, Form 5713 Schedule A, Form 8933, Form 8933 Schedule A, Form 8990 , Form 8975 Schedule A, Form 8964-ELE, Form 8975, Form 8978, Form 8978 Schedule A, Form 8992, Form 8992 Schedule A, Form 8994, Form 8995 , Form 8995-A , Form 8995-A Schedule A, Form 8995-A Schedule B, Form 8995-A Schedule C, Form 8995-A Schedule D , Form 8997, Form T (Timber), 1041 Schedule J, 1041 Schedule K-1, Form 8855, Form 461, Form 8865 Schedule K-1, Form 8903, Form 8933 Schedule B, Form 1065 Schedule D, Form 1065 Schedule K-2, Form 926, Form 965-A, Form 970, Form 982, Form 1116, Form 4684, Form 4970, Form 4797, Form 4952, Form 4972 , Form 5213 , Form 5227, Form 5329, Form 5471, Form 5471 Schedule E, Form 5471 Schedule G1, Form 5471 Schedule H, Form 5471 Schedule I1, Form 5471 Schedule J, Form 5471 Schedule M, Form 5471 Schedule O, Form 1116 Schedule B, Form 1116 Schedule C, Form 2210, Form 2210-F, Form 2439, Form 3115 , Form 3468, Form 3800, Form 3800 Schedule A, Form 4136, Form 4255, Form 4562, Form 5471 Schedule P, Form 5471 Schedule Q, Form 5471 Schedule R, Form 5713, Form 5713 Schedule B , Form 5713 Schedule C, Form 5884, Form 6198, Form 5884-A, Form 6252, Form 6478, Form 6765, Form 6781, Form 7203, Form 7204, Form 7205, Form 7207, Form 7210, Form 7211, Form 7213, Form 7217, Form 7218, Form 7220, Form 8082, Form 8275, Form 8275-R, Form 8283, Form 8582, Form 8582-CR	U.S. Income Tax Return for Estates and Trusts ,   Capital Gains and Losses ,   Alternative Minimum Tax-Estates and Trusts ,   Accumulation Distribution for Certain Complex Trusts ,   Beneficiary's Share of Income, Deductions, Credits, etc. ,   U.S. Information Return Trust Accumulation of Charitable Amounts ,   Estimated Tax for Estates and Trusts ,   Estimated Tax Vouchers Package 1041ES (OCR) ,   U.S. Income Tax Return for Electing Alaska Native Settlement ,   U.S. Income Tax Return for Qualified Funeral Trusts ,   U.S. Income Tax Return for Qualified Funeral Trusts ,   Payment Voucher ,   Net Operating Losses (NOLs) ,   Profit or Loss From Business ,   Supplemental Income and Loss ,   Profit of Loss From Farming ,   Household Employment Taxes ,   Application for Tentative Refund ,   Deferral of Tax on Gain from the Sale or Exchange of Qualified Farmland Property to Qualified Farmer ,   Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer ,   Capital Gains and Losses ,   Partners’ Distributive Share Items – International ,   Limitation on Business Losses ,   Return by a U.S. Transferor of Property to a Foreign Corporation ,   Individual Report of Net 965 Tax Liability ,   Application To Use LIFO Inventory Method ,   Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment) ,   Foreign Tax Credit ,   Foreign Tax Carryover Reconciliation Schedule ,   Foreign Tax Redeterminations ,   Underpayment of Estimated Tax by Individuals, Estates and Trusts ,   Underpayment of Estimated Tax by Farmers and Fishers ,   Notice to Shareholder of Undistributed Long-Term Capital Gains ,   Application for Change in Accounting Method ,   Investment Credit ,   General Business Credit ,   Transfer Election Statement ,   Credit for Federal Tax Paid on Fuels ,   Certain Credit Recapture, Excessive Payments, and Penalties ,   Depreciation and Amortization (Including Information on Listed Property) ,   Casualties and Thefts ,   Sales of Business Property ,   Investment Interest Expense Deduction ,   Investment Interest Expense Deduction ,   Tax on Lump-Sum Distributions ,   Election to Postpone Determinations as To Whether the Presumption Applies That an Activity is Engaged in for Profit ,   Split-Interest Trust Information Return ,   Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts ,   Information Return of U.S. Persons With Respect to Certain Foreign Corporations ,   Income, War Profits, and Excess Profits Taxes Paid or Accrued ,   Cost Sharing Arrangement ,   Current Earnings and Profits ,   Information for Global Intangible Low-Taxed Income ,   Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation ,   Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons ,   Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock ,   Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations ,   CFC Income by CFC Income Groups ,   Distributions Form a Foreign Corporation ,   International Boycott Report ,   Specifically Attributable Taxes and Income (Section 999(c)(2)) ,   Tax Effect of The International Boycott Provisions ,   Work Opportunity Credit ,   Employee Retention Credit for Employers Affected by Qualified Disasters ,   At-Risk Limitations ,   Installment Sale Income ,   Biofuel Producer Credit ,   Credit for Increasing Research Activities ,   Gains and Losses from Section 1256 contracts and Straddles ,   S Corporation Shareholder Stock and Debt Basis Limitations ,   Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit Agreement ,   Energy Efficient Commercial Buildings Deduction ,   Advanced Manufacturing Production Credit ,   Clean Hydrogen Production Credit ,   Clean Electricity Production Credit ,   Nuclear Power Production Credits ,   Partner's Report of Property Distributed by a Partnership ,   Clean Fuel Production Credit ,   Prevailing Wage and Apprenticeship (PWA) Verification and Corrections ,   Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) ,   Disclosure Statement ,   Regulation Disclosure Statement ,   Noncash Charitable Contribution ,   Passive Activity Loss Limitations ,   Passive Activity Credit Limitations ,   Low-Income Housing Credit ,   Asset Acquisition Statement ,   Low-Income Housing Credit Allocation and Certification ,   Annual Statement for Low-Income Housing Credit ,   Recapture of Low-Income Housing Credit ,   Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund ,   Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company ,   Interest Computation Under the Look-Back Method for Completed Long-Term Contracts ,   Credit for Prior Year Minimum Tax— Individuals, Estates, and Trusts ,   Orphan Drug Credit ,   Like-Kind Exchanges ,   Rental Real Estate Income and Expenses of a Partnership or an S Corporation ,   Rental Real Estate Other Deductions ,   Disable Access Credit ,   Expenses for Business Use of Your Home ,   Enhanced Oil Recovery Credit ,   Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) ,   Qualified Electric Vehicle Credit ,   Renewable Electricity Production Credit ,   Consent To Extend the Time To Assess Tax Under Section 367 – Gain Recognition Agreement ,   Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) ,   U.S. Estate or Trust Declaration for an IRS e-file Return ,   E-file Declaration or Authorization for Form 1045/1139 ,   Empowerment Zone Employment Credit ,   Indian Employment Credit ,   Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips ,   Election To Treat a Qualified Revocable Trust as Part of an Estate ,   Information Return of U.S. Persons With Respect to Disregarded Entities (FDEs) and Foreign Branches (FBs) ,   Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities ,   Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit ,   Return of U.S. Persons With Respect to Certain Foreign Partnerships ,   Statement of Application for the Gain Deferral Method Under Section 721(c) ,   Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) ,   Partner’s Share of Income, Deductions, Credits, etc. ,   Partner's Distributive Share Items - International ,   Partner's Share of Income, Deductions, Credits, etc.-International ,   Transfer of Property to a Foreign Partnership (Under Section 6038B) ,   Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (Under Section 6046A) ,   Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method ,   Extraterritorial Income Exclusion ,   New Markets Credits ,   IRS e-file Signature Authorization for Form 1041 ,   Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation ,   Credit for Employer-Provided Childcare Facilities and Services ,   Asset Allocation Statement Under Section 338 ,   Reportable Transaction Disclosure Statement ,   Low Sulfur Diesel Fuel Production Credit ,   Qualified Railroad Track Maintenance Credit ,   Domestic Production Activities Deduction ,   Marginal Wells Oil and Gas Production Credit ,   Distilled Spirits Credit ,   Energy Efficient Home Credit ,   Alternative Motor Vehicle Credit ,   Alternative Fuel Vehicle Refueling Property Credit ,   Alternative Fuel Vehicle Refueling Property ,   Credit to Holders of Tax Credit Bonds ,   Mine Rescue Team Training Credit ,   Credit for Employer Differential Wage Payments ,   Carbon Oxide Sequestration Credit ,   Disposal or Enhanced Oil Recovery Owner Certification ,   Disposal Operator Certification ,   Disposal or Enhanced Oil Recovery Owner Certification ,   Recapture Certification ,   Election Certification ,   Utilization Certification ,   Clean Vehicle Credits ,   Clean Vehicle Credit Amount ,   Statement of Specified Foreign Financial Assets ,   Credit for Small Employer Health Insurance Premiums ,   Sales and Other Dispositions of Capital Assets ,   Net Investment Income Tax— Individuals, Estates, and Trusts ,   Section 987 Transition Information ,   Section 987 Elections ,   Country-by-Country Report ,   Tax Jurisdiction and Constituent Entity Information ,   Partner’s Additional Reporting Year Tax ,   Partner’s Additional Reporting Year Tax (Schedule of Adjustments) ,   Limitation on Business Interest Expense Under Section 163(j) ,   U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) ,   Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI) ,   Employer Credit for Paid Family and Medical Leave ,   Qualified Business Income Deduction Simplified Computation ,   Qualified Business Income Deduction ,   Specified Service Trades or Businesses ,   Aggregation of Business Operations ,   Loss Netting and Carryforward ,   Special Rules for Patrons of Agricultural or Horticultural Cooperatives ,   Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments ,   Forest Activities Schedule ,   Business Activity Report for Credit for Federal Tax Paid on Fuels ,   International Boycott Factor (Section 999(c)(1))

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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	3,240,000	3,070,000	0	0	170,000	0
Annual Time Burden (Hours)	31,796,000	31,900,000	336,000	0	-440,000	0
Annual Cost Burden (Dollars)	6,096,364,000	5,501,000,000	20,984,000	0	574,380,000	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: The year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments. Changes Due to Technical Adjustment: The majority of the year-over year change in burden is due to technical adjustments. The table provided below breaks down the major changes by technical adjustment type. Updates to FY2025 estimates resulted in an 8.4% increase in total monetized burden. This net increase is primarily driven by a revision to the monetization rate and an increase in the aggregate filer count, the composition of the underlying tax return data, and revised legislative estimates based on filing data. The Fiscal Year 2026 population adjustments transition the underlying data file from Fiscal Year 2025 to Fiscal Year 2026 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year-over-year population differences. These changes resulted in a net increase to total monetized burden of 1.9%. This includes a decrease of 0.5% in the filer population, a decrease of 0.4% in time burden, and 1.9% increase out-of-pocket costs. Altogether, these technical adjustments increased total monetized burden by 10.3%. This includes a 1.4% decrease in time burden and a 10.4% increase in out-of-pocket costs. Changes Due to Legislative Adjustment: There are two legislative adjustments that may have a material effect on burden relative to a current policy baseline. These include new 1099-DA reporting requirements and changes associated with Pub. L. 119-21 (One Big Beautiful Bill Act). Trusts and Estates receiving Form 1099-DA is expected to increase total monetized burden by 1.4%. This includes a 1.2% increase in time burden and a 1.4% increase out-of-pocket costs. The overall impact of the One Big Beautiful Bill Act is a small decrease in total monetized burden of 0.9%. This includes a decrease in time burden of 0.2% and a decrease in out-of-pocket costs of 1.0% and is driven by burden associated with Sections 70433 (Increase in Threshold for Requiring Information Reporting with Respect to Certain Payees), 70502 (Termination of Clean Vehicle Credit), and 70503 (Termination of Qualified Commercial Clean Vehicle Credit). Altogether, adjustments due to legislative changes are expected to increase total monetized burden by 0.5%. This includes a 1.1% increase in time burden and a 0.4% increase in out-of-pocket costs. Changes Due to Agency Adjustment: There were no independent and significant year-over-year Agency changes impacting the burden calculations for this collection.

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Annual Cost to Federal Government: $12,098,046

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: 12/15/2025

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