Notice2023-27772
Proposed Collection; Comment Request for Form 706-NA
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
December 19, 2023
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return.
Full Text
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<title>Federal Register, Volume 88 Issue 242 (Tuesday, December 19, 2023)</title>
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[Federal Register Volume 88, Number 242 (Tuesday, December 19, 2023)]
[Notices]
[Page 87843]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-27772]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 706-NA
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. The IRS is soliciting comments
concerning Form 706-NA, U.S. Estate (and Generation-Skipping Transfer)
Tax Return.
DATES: Written comments should be received on or before February 20,
2024 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#49393b28672a2624242c273d3a09203b3a672e263f"><span class="__cf_email__" data-cfemail="116163703f727e7c7c747f6562517863623f767e67">[email protected]</span></a>. Include OMB Control Number
1545-0531 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Sara
Covington, (202) 317-5744, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington DC 20224, or through the internet,
at <a href="/cdn-cgi/l/email-protection#3e4d5f4c5f1052105d51485750594a51507e574c4d10595148"><span class="__cf_email__" data-cfemail="90e3f1e2f1befcbef3ffe6f9fef7e4fffed0f9e2e3bef7ffe6">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: U.S. Estate (and Generation-Skipping Transfer) Tax Return
Estate of Nonresident not a Citizen of the U.S.
OMB Number: 1545-0531.
Form Number: 706-NA.
Abstract: Form 706-NA is used to compute estate and generation-
skipping transfer tax liability for nonresident alien decedents in
accordance with section 6018 of the Internal Revenue Code. IRS uses the
information on the form to determine the correct amount of tax and
credits.
Current Actions: There are no changes being made to the collection
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households; and Businesses or other
for-profit organizations.
Estimated Number of Responses: 800.
Estimated Time per Respondent: 4 hours, 29 minutes.
Estimated Total Annual Burden Hours: 3,584.
The following paragraph applies to all the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number.
Books or records relating to a collection of information must be
retained if their contents may become material in the administration of
any internal revenue law. Generally, tax returns and tax return
information are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: December 12, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-27772 Filed 12-18-23; 8:45 am]
BILLING CODE 4830-01-P
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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.