[Federal Register Volume 85, Number 166 (Wednesday, August 26, 2020)]
[Notices]
[Pages 52659-52660]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-18749]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Income, Gift and 
Estate Tax.

DATES: Written comments should be received on or before October 26, 
2020 to be assured of consideration.

ADDRESSES: Direct all written comments to Kinna Brewington, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Martha R. Brinson, at 
(202) 317-5753, or 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: TD 8612.
    Abstract: This regulation concerns the availability of the gift and 
estate tax marital 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 marital deduction, and (2) for filing the annual returns 
that such an election may require.
    Current Actions: There are no changes being made to this 
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

[[Page 52660]]

be summarized and/or included in the request for OMB approval. Comments 
will be 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 has 
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 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: August 20, 2020.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2020-18749 Filed 8-25-20; 8:45 am]
BILLING CODE 4830-01-P