OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

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

ICR 201008-1545-051 · OMB 1545-0015 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return Form Modified Available
Form Sch U Schedule U - Qualified Conservation Easement Exclusion Form New Repair queued
Form Sch R-1 Schedule R-1 - Generation-Skipping Transfer Tax Form New Available
Form Sch R Schedule R - Generation-Skipping Transfer Tax Form New Available
Form Sch Q Schedule Q - Credit for Tax on Prior Transfers Form New Available
Form Sch P Schedule P - Credit for Foreign Death Taxes Form New Available
Form Sch O Schedule O - Charitable, Public, and Similar Gifts and Bequests Form New Available
Form Sch M Schedule M - Bequests, etc., to Surviving Spouse Form New Repair queued
Form Sch L Schedule L - Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims Form New Available
Form Sch K Schedule K - Debts of the Decedent, and Mortgages and Liens Form New Repair queued
Form Sch J Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Form New Repair queued
Form Sch I Schedule I - Annuities Form New Available
Form Sch H Schedule H - Powers of Appointment Form New Repair queued
Form Sch G Schedule G - Transfers During Decedent’s Life Form New Repair queued
Form Sch F Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule Form New Available
Form Sch E Schedule E - Jointly Owned Property Form New Available
Form Sch D Schedule D - Insurance on the Decedent’s Life Form New Repair queued
Form Sch C Schedule C - Mortgages, Notes, and Cash Form New Repair queued
Form Sch B Schedule B - Stocks and Bonds Form New Available
Form Sch. A-1 Sch. A-1 - Section 2032A Valuation Form New Available
Form Schedule A Schedule A - Real estate Form New Repair queued
Form Form 706 continati Form 706 Continuation Schedule Form New Repair queued
ombat1.doc Supplementary Document Uploaded 2010-08-30 Available
706-Sup.doc Supporting Statement A Uploaded 2010-08-30 Available
IC Document Collections
IC IDCollectionTypeStatusForm
39328 United States Estate (and Generation-Skipping Transfer) Tax Return Form Modified
194461 Worksheet for Schedule Q—Credit for Tax on Prior Transfers Other-Work Sheet New
194456 Schedule U - Qualified Conservation Easement Exclusion Form New
194455 Schedule R-1 - Generation-Skipping Transfer Tax Form New
194454 Schedule R - Generation-Skipping Transfer Tax Form New
194453 Schedule Q - Credit for Tax on Prior Transfers Form New
194452 Schedule P - Credit for Foreign Death Taxes Form New
194451 Schedule O - Charitable, Public, and Similar Gifts and Bequests Form New
194450 Schedule M - Bequests, etc., to Surviving Spouse Form New
194449 Schedule L - Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims Form New
194448 Schedule K - Debts of the Decedent, and Mortgages and Liens Form New
194447 Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Form New
194446 Schedule I - Annuities Form New
194445 Schedule H - Powers of Appointment Form New
194444 Schedule G - Transfers During Decedent’s Life Form New
194443 Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule Form New
194442 Schedule E - Jointly Owned Property Form New
194441 Schedule D - Insurance on the Decedent’s Life Form New
194440 Schedule C - Mortgages, Notes, and Cash Form New
194439 Schedule B - Stocks and Bonds Form New
194438 Sch. A-1 - Section 2032A Valuation Form New
194437 Schedule A - Real estate Form New
194436 Form 706 Continuation Schedule Form New
ICR Details
1545-0015 201008-1545-051
Historical Active 200705-1545-064
TREAS/IRS
United States Estate (and Generation-Skipping Transfer) Tax Return
Revision of a currently approved collection   No
Regular
Approved without change 11/24/2010
Retrieve Notice of Action (NOA) 09/24/2010
  Inventory as of this Action Requested Previously Approved
11/30/2013 36 Months From Approved 11/30/2010
1,078,700 0 117,000
2,046,350 0 2,028,430
0 0 0
Form 706 is used by executors to report and compute the Federal Estate Tax imposed by IRC section 2001 and the Federal GST tax imposed by IRC section 2601. IRS uses the information to enforce these taxes and to verify that the tax has been properly computed.
US Code: 26 USC 2001 Name of Law: Imposition and rate of tax
   US Code: 26 USC 2601 Name of Law: Tax imposed
  
None
Not associated with rulemaking
  75 FR 32989 06/10/2010
75 FR 58467 09/24/2010
No
23
IC Title Form No. Form Name
Worksheet for Schedule Q—Credit for Tax on Prior Transfers
Schedule U - Qualified Conservation Easement Exclusion Sch U Qualified Conservation Easement Exclusion
United States Estate (and Generation-Skipping Transfer) Tax Return 706 United States Estate (and Generation-Skipping Transfer) Tax Return
Form 706 Continuation Schedule Form 706 contination schedule CONTINUATION SCHEDULE
Schedule A - Real estate Schedule A Real estate
Schedule M - Bequests, etc., to Surviving Spouse Sch M Bequests, etc., to Surviving Spouse
Schedule O - Charitable, Public, and Similar Gifts and Bequests Sch O Charitable, Public, and Similar Gifts and Bequests
Schedule P - Credit for Foreign Death Taxes Sch P Credit for Foreign Death Taxes
Schedule Q - Credit for Tax on Prior Transfers Sch Q Credit for Tax on Prior Transfers
Schedule R - Generation-Skipping Transfer Tax Sch R Generation-Skipping Transfer Tax
Schedule B - Stocks and Bonds Sch B Stocks and Bonds
Schedule C - Mortgages, Notes, and Cash Sch C Mortgages, Notes, and Cash
Sch. A-1 - Section 2032A Valuation Sch. A-1 Section 2032A Valuation
Schedule D - Insurance on the Decedent’s Life Sch D Insurance on the Decedent�s Life
Schedule E - Jointly Owned Property Sch E Jointly Owned Property
Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule Sch F Other Miscellaneous Property Not Reportable Under Any Other Schedule
Schedule G - Transfers During Decedent’s Life Sch G Transfers During Decedent�s Life
Schedule H - Powers of Appointment Sch H Powers of Appointment
Schedule I - Annuities Sch I Annuities
Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Sch J Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
Schedule K - Debts of the Decedent, and Mortgages and Liens Sch K Debts of the Decedent, and Mortgages and Liens
Schedule L - Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims Sch L Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims
Schedule R-1 - Generation-Skipping Transfer Tax Sch R-1 Generation-Skipping Transfer Tax
  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 1,078,700 117,000 0 0 961,700 0
Annual Time Burden (Hours) 2,046,350 2,028,430 0 0 17,920 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
Form 706 is used by executors to report and compute the Federal Estate Tax imposed by IRC section 2001 and the Federal GST tax imposed by IRC section 2601. IRS uses the information to enforce these taxes and to verify that the tax has been properly computed. Changes to the burden previously approved have occurred as a result of a reclassification of how the various scheduled are reported to OMB. Previous submissions only addressed the estimated number of respondents. The new submission has separated the various schedules out and accounted for the estimated number of filers of each various part. This reclassification has resulted in an increase in the estimated number of responses by 961,700 and an increase in the estimated burden by 17,920 hours.
$1,564,896
No
No
No
No
No
Uncollected
Esther Woodworth 202 622-3090
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
09/24/2010