Proposed Collection; Comment Request for Form 706-NA, 17951 [2020-06595]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 85, Number 62 (Tuesday, March 31, 2020)]
[Notices]
[Page 17951]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-06595]


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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 Department of the Treasury, 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. Currently, 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 June 1, 2020 to 
be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to LaNita Van 
Dyke, at (202) 317-6009, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: U.S. Estate (and Generation-Skipping Transfer) Tax Return.
    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 form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    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: March 25, 2020.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2020-06595 Filed 3-30-20; 8:45 am]
BILLING CODE 4830-01-P