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Federal forms, ICRs, and supporting documents

Information Collection Request

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

ICR 201311-1545-008 · OMB 1545-0015 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return Form Modified Repair queued
Form Sch PC Schedule PC - Protective Claim for Refund Form New Available
Form Sch U Schedule U - Qualified Conservation Easement Exclusion Form Modified Available
Form Sch R-1 Schedule R-1 - Generation-Skipping Transfer Tax Form Modified Repair queued
Form Sch R Schedule R - Generation-Skipping Transfer Tax Form Modified Repair queued
Form Sch Q Schedule Q - Credit for Tax on Prior Transfers Form Modified Repair queued
Form Sch P Schedule P - Credit for Foreign Death Taxes Form Modified Repair queued
Form Sch O Schedule O - Charitable, Public, and Similar Gifts and Bequests Form Modified Available
Form Sch M Schedule M - Bequests, etc., to Surviving Spouse Form Modified Available
Form Sch L Schedule L - Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims Form Modified Repair queued
Form Sch K Schedule K - Debts of the Decedent, and Mortgages and Liens Form Modified Repair queued
Form Sch J Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Form Modified Available
Form Sch I Schedule I - Annuities Form Modified Available
Form Sch H Schedule H - Powers of Appointment Form Modified Repair queued
Form Sch G Schedule G - Transfers During Decedent’s Life Form Modified Repair queued
Form Sch F Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule Form Modified Repair queued
Form Sch E Schedule E - Jointly Owned Property Form Modified Repair queued
Form Sch D Schedule D - Insurance on the Decedent’s Life Form Modified Repair queued
Form Sch C Schedule C - Mortgages, Notes, and Cash Form Modified Repair queued
Form Sch B Schedule B - Stocks and Bonds Form Modified Repair queued
Form Sch. A-1 Sch. A-1 - Section 2032A Valuation Form Modified Repair queued
Form Schedule A Schedule A - Real estate Form Modified Repair queued
Form Form 706 continati Form 706 Continuation Schedule Form Modified Available
1545-0015_SS_29NOV2013.doc Supporting Statement A Uploaded 2013-11-29 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
39328 United States Estate (and Generation-Skipping Transfer) Tax Return Form Modified
209422 Schedule PC - Protective Claim for Refund Form New
194461 Worksheet for Schedule Q—Credit for Tax on Prior Transfers Other-Work Sheet Modified
194456 Schedule U - Qualified Conservation Easement Exclusion Form Modified
194455 Schedule R-1 - Generation-Skipping Transfer Tax Form Modified
194454 Schedule R - Generation-Skipping Transfer Tax Form Modified
194453 Schedule Q - Credit for Tax on Prior Transfers Form Modified
194452 Schedule P - Credit for Foreign Death Taxes Form Modified
194451 Schedule O - Charitable, Public, and Similar Gifts and Bequests Form Modified
194450 Schedule M - Bequests, etc., to Surviving Spouse Form Modified
194449 Schedule L - Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims Form Modified
194448 Schedule K - Debts of the Decedent, and Mortgages and Liens Form Modified
194447 Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Form Modified
194446 Schedule I - Annuities Form Modified
194445 Schedule H - Powers of Appointment Form Modified
194444 Schedule G - Transfers During Decedent’s Life Form Modified
194443 Schedule F - Other Miscellaneous Property Not Reportable Under Any Other Schedule Form Modified
194442 Schedule E - Jointly Owned Property Form Modified
194441 Schedule D - Insurance on the Decedent’s Life Form Modified
194440 Schedule C - Mortgages, Notes, and Cash Form Modified
194439 Schedule B - Stocks and Bonds Form Modified
194438 Sch. A-1 - Section 2032A Valuation Form Modified
194437 Schedule A - Real estate Form Modified
194436 Form 706 Continuation Schedule Form Modified
ICR Details
1545-0015 201311-1545-008
Historical Active 201008-1545-051
TREAS/IRS ah-0015-008
United States Estate (and Generation-Skipping Transfer) Tax Return
Revision of a currently approved collection   No
Regular
Approved without change 03/24/2014
Retrieve Notice of Action (NOA) 11/29/2013
  Inventory as of this Action Requested Previously Approved
03/31/2017 36 Months From Approved 03/31/2014
1,082,700 0 1,078,700
2,048,710 0 2,046,350
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
  78 FR 46688 08/01/2013
78 FR 70411 11/25/2013
No
24
IC Title Form No. Form Name
Schedule PC - Protective Claim for Refund Sch PC Protective Claim for Refund
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
Schedule U - Qualified Conservation Easement Exclusion Sch U Qualified Conservation Easement Exclusion
Worksheet for Schedule Q—Credit for Tax on Prior Transfers
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
  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 1,082,700 1,078,700 0 4,000 0 0
Annual Time Burden (Hours) 2,048,710 2,046,350 0 2,360 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Changing Regulations
No
A new Schedule PC (Protective Claims) was added to the form based on guidance received as Revenue Procedure 2011-48. Additional changes in support of the implementation of Schedule PC were made in Part 4-General Information (page 2, line 6) and Schedules J, K, and L ("Note" on all pages). Schedule PC will allow taxpayers who have unresolved claims (which are not deductible under section 2053 as of the end of the limitations period) related to assets included in the decedent's estate to preserve the right to a refund once resolution is reached. This results in a net increase of 2,360 burden 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.
11/29/2013