United States Additional Estate Tax Return

Forms and Documents

Document Name	Status
Form 706-A United States Additional Estate Tax Return Form	Modified
Justification_F706A.pdf Justification for No Material/Nonsubstantive Change	2008-01-24
F706A_brdn_indiv.PDF Supplementary Document	2008-01-24

IC Document Collections

IC ID	Document Title	Status
16748	United States Additional Estate Tax Return Form	Modified

ICR Details

OMB Control No: 1545-0016	ICR Reference No: 200801-1545-024
Status: Historical Active	Previous ICR Reference No: 200612-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-0016-024
Title: United States Additional Estate Tax Return
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/31/2008
	Date Received in OIRA: 01/30/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2010	04/30/2010	04/30/2010
Responses	180	0	180
Time Burden (Hours)	1,678	0	1,433
Cost Burden (Dollars)	0	0	0

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Abstract: Form 706-A is used by individuals to compute and pay the additional estate taxes due under Code section 2032A(c). IRS uses the information to determine that the taxes have been properly computed. The form is also used for the basis election of section 1016(c)(1).

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Authorizing Statute(s): US Code: 26 USC 2032 Name of Law: Alternate valuation
   US Code: 26 USC 1016 Name of Law: Adjustments to basis
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: None

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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:
	71 FR 58054	10/02/2006
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 2335	01/18/2007
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
United States Additional Estate Tax Return	706-A	United States Additional Estate Tax Return

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ICR Summary 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	180	180	0	0	0	0
Annual Time Burden (Hours)	1,678	1,433	0	245	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Form and Instruction revised and an inadvertent overlook of Schedules A, B, & C in previous computation, resulted in an addition of 2 code references, 24 line items and 21 words. These changes increased the burden hours to 1,678.

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Annual Cost to Federal Government: $8,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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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: 01/30/2008

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