[Federal Register Volume 82, Number 72 (Monday, April 17, 2017)]
[Notices]
[Pages 18212-18213]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-07616]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Income, Gift, and Estate 
Tax

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 income, gift and estate tax.

DATES: Written comments should be received on or before June 16, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.
    Requests for additional information or copies of the regulations 
should be directed to Sara Covington at Internal Revenue Service, room 
6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through 
the internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Income, Gift and Estate Tax.
    OMB Number: 1545-1360.
    Regulation Project Number: PS-102-88 (T.D. 8612).
    Abstract: This regulation concerns the availability of the gift and 
estate tax martial deduction when the donee spouse or the surviving 
spouse is not a United States citizen. The regulation provides guidance 
to individuals or fiduciaries: (1) For making a qualified domestic 
trust election on the estate tax return of a decedent whose surviving 
spouse is not a United States citizen in order that the estate may 
obtain the martial deduction, and (2) for filing the annual returns 
that such an election may require.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 2,300.
    Estimated Time Per Respondent: 2 hours, 40 minutes.
    Estimated Total Annual Burden Hours: 6,150.
    The following paragraph applies to all of 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 as long as 
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

[[Page 18213]]

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: April 10, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-07616 Filed 4-14-17; 8:45 am]
 BILLING CODE 4830-01-P