Regulatory Requirements

Section 2801 Tax on Certain Gifts or Bequests from Covered Expatriates

Documents and Forms

Document Name Document Type
Form 708 (draft) Regulatory Requirements Form
708 (draft) United States Return of Tax for Gifts and Bequests Recei draft form 708--dft.pdf Form
RIN 1545-BJ43 NPRM.pdf RIN 1545-BJ43 IC Document
TD 10027.pdf TD 10027 IC Document

Information Collection (IC) Details

IC Title:	Regulatory Requirements	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 28.2801-5 26 CFR 28.6001-1 26 CFR 28.2801-4 26 CFR 28.6011-1

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	708 (draft)	United States Return of Tax for Gifts and Bequests Received From Covered Expatriates	draft form 708--dft.pdf		Yes	No	Fillable Printable

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: Treasury/IRS 22.062; Treasury/IRS 24.030; Treasury/IRS 24.046; Treasury/IRS 34.037	FR Citation: 80 FR 54063

Number of Respondents: 1,000	Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 0 %

	Requested	Program Change Due to New Statute
Annual Number of Responses for this IC	1,000	1,000
Annual IC Time Burden (Hours)	7,000	7,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
RIN 1545-BJ43	RIN 1545-BJ43 NPRM.pdf	06/16/2023
TD 10027	TD 10027.pdf	05/06/2025

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.