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Federal forms, ICRs, and supporting documents

Information Collection Request

Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

ICR 201311-1545-004 · OMB 1545-0020 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form 2013 Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return Form Modified Repair queued
1545-0020_SS_DEC2013.doc Supporting Statement A Uploaded 2013-12-17 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
16751 United States Gift (and Generation-Skipping Transfer) Tax Return Form Modified
ICR Details
1545-0020 201311-1545-004
Historical Active 201009-1545-046
TREAS/IRS mb
Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
Revision of a currently approved collection   No
Regular
Approved without change 07/02/2014
Retrieve Notice of Action (NOA) 01/08/2014
  Inventory as of this Action Requested Previously Approved
07/31/2017 36 Months From Approved 07/31/2014
278,500 0 278,500
1,718,345 0 1,609,730
0 0 0
Form 709 is used by individuals to report transfers subject to the gift and generation-skipping transfer taxes and to compute these taxes. IRS uses the information to enforce these taxes and to compute the estate tax.
US Code: 26 USC 6075 Name of Law: Time for filing estate and gift tax returns
   US Code: 26 USC 6019 Name of Law: Gift tax returns
   PL: Pub.L. 112 - 249 101 Name of Law: null
  
PL: Pub.L. 112 - 240 101 Name of Law: American Taxpayer Relief Act of 2012
Not associated with rulemaking
  78 FR 42819 07/17/2013
79 FR 892 01/07/2014
No
1
IC Title Form No. Form Name
United States Gift (and Generation-Skipping Transfer) Tax Return 2013 Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return
  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 278,500 278,500 0 0 0 0
Annual Time Burden (Hours) 1,718,345 1,609,730 108,615 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
Schedule C was added to Form 709 to incorporate the statutory provisions for the portability of the unused spousal exemption amount for estate, gift and generation skipping transfer tax enacted by the Tax Payer Relief act of 2010 (Pub. L. 111-312), Title III, section 303 and was included in the 2012 form after the American Taxpayer Relief Act of 2012 (Pub. L. 112-240) Title I, Section 101, made the amendments of the 2010 act permanent. These changes resulted in an increase of 108,615 hours due to new statute.
$257,915
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.
01/08/2014