Agency Information Collection Activities; Comment Request on U.S. Trust and Estate Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Agency Information Collection Activities; Comment Request on U.S. Trust and Estate Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice of information collection; request for comments.

SUMMARY:

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

DATES:

Written comments should be received on or before September 22, 2025 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

pra.comments@irs.gov.

Include “OMB Control No. 1545-0092” in the subject line of the message.

FOR FURTHER INFORMATION CONTACT:

View the latest drafts of the tax forms related to the information collection listed in this notice at

https://www.irs.gov/draft-tax-forms.

Requests for additional information or copies of this collection should be directed to Jason M. Schoonmaker, 801-620-2128.

SUPPLEMENTARY INFORMATION:

The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. 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.

Tax Compliance Burden

Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs.

Proposed PRA Submission to OMB

Title:

U.S. Trust and Estate Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance.

OMB Number:

1545-0092.

Form Numbers and Published Guidance:

1041, 1041 A, 1041 ES, 1041 ES (OCR), 1041 N, 1041 QFT, 1041 SCH D, 1041 SCH I, 1041 SCH J, 1041 SCH K-1, 1041 T, 1041 V, 172, 461, 926, 965 A, 970, 982, 1040 SCH C, 1040 SCH E, 1040 SCH F, 1040 SCH H, 1045, 1065 SCH D, 1065 SCH K-2, 1116, 1116 SCH B, 1116 SCH C, 2210, 2210 F, 2439, 3115, 3468, 3800, 3800 SCH A, 4136, 4255, 4562, 4684, 4797, 4952, 4970, 4972, 5213, 5227, 5329, 5471, 5471 SCH E, 5471 SCH G1, 5471 SCH H, 5471 SCH I1, 5471 SCH J, 5471 SCH M, 5471 SCH O, 5471 SCH P, 5471 SCH Q, 5471 SCH R, 5713, 5713 SCH B, 5713 SCH C, 5884, 5884 A, 6198, 6252, 6478, 6765, 6781, 7203, 7204, 7205, 7207, 7210, 7211, 7213, 7217, 7218, 7220, 8082, 8283, 8275, 8275 R, 8453 FE, 8582, 8582 CR, 8586, 8594, 8609 A, 8611, 8621, 8621 A, 8697, 8801, 8820, 8824, 8825, 8826, 8829, 8830, 8833, 8834, 8835, 8838, 8838 P, 8844, 8845, 8846, 8855, 8858, 8858 SCH M, 8864, 8865, 8865 SCH G, 8865 SCH H, 8865 SCH K-1, 8865 SCH K-2, 8865 SCH K-3, 8865 SCH O, 8865 SCH P, 8866, 8873, 8874, 8879 F, 8881, 8882, 8883, 8886, 8896, 8900, 8903, 8904, 8906, 8908, 8911, 8911 SCH A, 8912, 8913, 8918, 8932, 8933, 8933 SCH A, 8933 SCH B, 8933 SCH C, 8933 SCH D, 8933 SCH E, 8933 SCH F, 8936, 8938, 8941, 8949, 8960, 8975, 8975 SCH A, 8978, 8978 SCH A, 8990, 8992, 8992 SCH A, 8994, 8995, 8995 A, 8995 A SCH A, 8995 A SCH B, 8995 A SCH C, 8995 A SCH D, 8997, T, and all related forms, schedules, and attachments.

Abstract:

These forms, schedules, and attachments are used by trusts and estates to report their income tax liability. This information collection request covers the burden associated with preparing and submitting trust and estate income tax returns and related forms, schedules, and attachments, and complying with published guidance.

Current Actions:

There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not

finalized at the time of release of this notice. These estimated figures are expected to be available by the release of the 30-day comment notice from Treasury. This approval package is being submitted for renewal purposes.

Type of Review:

Revision of a currently approved collection.

Affected Public:

Trusts and Estates.

Preliminary Estimated Number of Respondents:

3,240,000.

Preliminary Estimated Total Time (Hours):

33,700,000.

Preliminary Estimated Time per Respondent (Hours):

10 hours 24 minutes.

Preliminary Estimated Monetized Time ($):

2,333,000,000.

Preliminary Estimated Out-of-Pocket Costs ($):

6,139,000,000.

Preliminary Estimated Total Monetized Burden ($):

8,471,000,000.

Note:

Total Monetized Burden = Out-of-Pocket Costs + Monetized Time August 27, 2025.

Dated: July 18, 2025.

Jason M. Schoonmaker,

Tax Analyst.

Appendix-A—Forms and Schedules

Form No.

Title

1041

U.S. Income Tax Return for Estates and Trusts.

1041-A

U.S. Information Return Trust Accumulation of Charitable Amounts.

1041-ES

Estimated Tax for Estates and Trusts.

1041-ES (OCR)

Estimated Tax Vouchers Package 1041ES (OCR).

1041-N

U.S. Income Tax Return for Electing Alaska Native Settlement.

1041-QFT

U.S. Income Tax Return for Qualified Funeral Trusts.

1041-SCH D

Capital Gains and Losses.

1041 SCH I

Alternative Minimum Tax—Estates and Trusts.

1041 SCH J

Accumulation Distribution for Certain Complex Trusts.

1041 SCH K-1

Beneficiary's Share of Income, Deductions, Credits, etc.

1041-T

Allocation of Estimated Tax Payments to Beneficiaries (Under Code section 643(g)).

1041-V

Payment Voucher.

172

Net Operating Losses (NOLs) for Individuals, Estates, and Trusts.

461

Limitation on Business Losses.

926

Return by a U.S. Transferor of Property to a Foreign Corporation.

965-A

Form 965-A, Individual Report of Net 965 Tax Liability.

970

Application To Use LIFO Inventory Method.

982

Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment).

1040 SCH C

Profit or Loss from Business (Sole Proprietorship).

1040 SCH E

Supplemental Income and Loss.

1040 SCH F

Profit or Loss from Farming.

1040 SCH H

Household Employment Taxes.

1045

Application for Tentative Refund.

1065 SCH D

Capital Gains and Losses.

1065 SCH K-2

Partners Distributive Share Items—International.

1116

Foreign Tax Credit.

1116 SCH B

Foreign Tax Credit.

1116 SCH C

Foreign Tax Credit.

2210

Underpayment of Estimated Tax by Individuals, Estates and Trusts.

2210-F

Underpayment of Estimated Tax by Farmers and Fisherman.

2439

Notice to Shareholder of Undistributed Long-Term Capital Gains.

3115

Application for Change in Accounting Method.

3468

Investment Credit.

3800

General Business Credit.

3800 SCH A

Transfer Election Statement.

4136

Credit for Federal Tax Paid on Fuels.

4255

Recapture of Investment Credit.

4562

Depreciation and Amortization (Including Information on Listed Property).

4684

Casualties and Thefts.

4797

Sales of Business Property.

4952

Investment Interest Expense Deduction.

4970

Tax on Accumulation Distribution of Trusts.

4972

Tax on Lump-Sum Distributions.

5213

Election to Postpone Determination as To Whether the Presumption Applies That an Activity is Engaged in for Profit.

5227

Split-Interest Trust Information Return.

5329

Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.

5471

Information Return of U.S. Persons With Respect to Certain Foreign Corporations.

5471 SCH E

Income, War Profits, and Excess Profits Taxes Paid or Accrued.

5471 SCH G1

Cost Sharing Arrangement.

5471 SCH H

Current Earnings and Profits.

5471 SCH I1

Information for Global Intangible Low-Taxed Income.

5471 SCH J

Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation.

5471 SCH M

Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons.

5471 SCH O

Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock.

5471 SCH P

Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations.

5471 SCH Q

CFC Income by CFC Income Groups.

5471 SCH R

Distributions From a Foreign Corporation.

5713

International Boycott Report.

5713 SCH B

Specifically Attributable Taxes and Income (Section 999(c)(2)).

5713 SCH C

Tax Effect of The International Boycott Provisions.

5884

Work Opportunity Credit.

5884-A

Employee Retention Credit for Employers Affected by Qualified Disasters.

6198

At-Risk Limitations.

6252

Installment Sale Income.

6478

Biofuel Producer Credit.

6765

Credit for Increasing Research Activities.

6781

Gains and Losses from Section 1256 Contracts and Straddles.

7203

S Corporation Shareholder Stock and Debt Basis Limitations.

7204

Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes—Provisional Foreign Tax Credit Agreement.

7205

Energy Efficient Commercial Buildings Deduction.

7207

Advanced Manufacturing Production Credit.

7210

Clean Hydrogen Production Credit.

7211

Clean Electricity Production Credit.

7213

Nuclear Power Production Credit.

7217

Partner's Report of Property Distributed by a Partnership.

7218

Clean Fuel Production Credit.

7220

Prevailing Wage and Apprenticeship (PWA) Verification and Corrections.

8082

Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).

8275

Disclosure Statement.

8275-R

Regulation Disclosure Statement.

8283

Noncash Charitable Contribution.

8453-FE

U.S. Estate or Trust Declaration for an IRS e-file Return.

8582

Passive Activity Loss Limitations.

8582-CR

Passive Activity Credit Limitations.

8586

Low-Income Housing Credit.

8594

Asset Acquisition Statement.

8609-A

Annual Statement for Low-Income Housing Credit.

8611

Recapture of Low-Income Housing Credit.

8621

Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund.

8621-A

Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company.

8697

Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.

8801

Credit For Prior Year Minimum Tax—Individuals, Estates, and Trusts.

8820

Orphan Drug Credit.

8824

Like-Kind Exchanges.

8825

Rental Real Estate Income and Expenses of a Partnership or an S Corporation.

8826

Disabled Access Credit.

8829

Expenses for Business Use of Your Home.

8830

Enhanced Oil Recovery Credit.

8833

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

8834

Qualified Electric Vehicle Credit.

8835

Renewable Electricity Production Credit.

8838

Consent To Extend the Time To Assess Tax Under Section 367—Gain Recognition Agreement.

8838-P

Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)).

8844

Empowerment Zone Employment Credit.

8845

Indian Employment Credit.

8846

Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.

8855

Election To Treat a Qualified Revocable Trust as Part of an Estate.

8858

Information Return of U.S. Persons With Respect to Disregarded Entities (FDEs) and Foreign Branches (FBs).

8858 SCH M

Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities.

8864

Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit.

8865

Return of U.S. Persons With Respect to Certain Foreign Partnerships.

8865 SCH G

Statement of Application for the Gain Deferral Method Under Section 721(c).

8865 SCH H

Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c).

8865 SCH K-1

Partner's Share of Income, Deductions, Credits, etc. (Schedule K-1 (Form 8865)).

8865 SCH K-2

Schedule K-2 (Form 8865), Partners' Distributive Share Items—International.

8865 SCH K-3

Partner's Share of Income, Deductions, Credits, etc.—International.

8865 SCH O

Transfer of Property to a Foreign Partnership.

8865 SCH P

Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership.

8866

Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method.

8873

Extraterritorial Income Exclusion.

8874

New Markets Credit.

8879-F

U.S. Estate or Trust Declaration for an IRS e-file Return.

8881

Credit for Small Employer Pension Plan Startup Costs.

8882

Credit for Employer-Provided Child Care Facilities and Services.

8883

Asset Allocation Statement Under Section 338.

8886

Reportable Transaction Disclosure Statement.

8896

Low Sulfur Diesel Fuel Production Credit.

8900

Qualified Railroad Track Maintenance Credit.

8903

Domestic Production Activities Deduction.

8904

Credit for Oil and Gas Production From Marginal Wells.

8906

Distilled Spirits Credit.

8908

Energy Efficient Home Credit.

8911

Alternative Fuel Vehicle Refueling Property Credit.

8911 SCH A

Alternative Fuel Vehicle Refueling Property Credit Amount.

8912

Credit to Holders of Tax Credit Bonds.

8913

Mine Rescue Team Training Credit.

8918

Material Advisor Disclosure Statement.

8932

Credit for Employer Differential Wage Payments.

8933

Carbon Oxide Sequestration Credit.

8933 SCH A

Disposal or Enhanced Oil Recovery Owner Certification.

8933 SCH B

Disposal Operator Certification.

8933 SCH C

Enhanced Oil Recovery Operator Certification.

8933 SCH D

Recapture Certification.

8933 SCH E

Election Certification.

8933 SCH F

Utilization Certification.

8936

Clean Vehicle Credits.

8938

Statement of Specified Foreign Financial Assets.

8941

Credit for Small Employer Health Insurance Premiums.

8949

Sales and Other Dispositions of Capital Assets.

8960

Net Investment Income Tax-Individuals, Estates, and Trusts.

8975

Country-by-Country Report.

8975 SCH A

Tax Jurisdiction and Constituent Entity Information.

8978

Partner's Additional Reporting Year Tax.

8978 SCH A

Partners Additional Reporting Year Tax.

8990

Limitation on Business Interest Expense Under Section 163(j).

8992

U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI).

8992 SCH A

Schedule A, for Global Intangible Low-Taxed Income (GILTI).

8994

Employer Credit for Paid Family and Medical Leave.

8995

Qualified Business Income Deduction Simplified Computation.

8995-A

Qualified Business Income Deduction.

8995-A SCH A

Specified Service Trades or Businesses.

8995-A SCH B

Aggregation of Business Operations.

8995-A SCH C

Loss Netting and Carryforward.

8995-A SCH D

Special Rules for Patrons of Agricultural or Horticultural Cooperatives.

8997

Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments.

T

Forest Activities.

Appendix-B—Guidance Documents

Title/document

Description

Revenue Procedure 2009-20

Safe harbor treatment for taxpayers that experienced losses in certain investment arrangements discovered to be criminally fraudulent.

Revenue Procedure 2009-26

Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.

Revenue Procedure 2009-52

Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.

Revenue Procedure 2019-38

Trade or Business.

TD 8865

Amortization of Intangible Property.

TD 9846

Regulations Regarding the Transition Tax Under Section 965 and Related Provisions.

TD 9847

Qualified Business Income Deduction.

TD 9902

Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax.

TD 9918

Effect of Section 67(g) on Trusts and Estates.

TD 9922

Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A.

TD 9936

Guidance on Passive Foreign Investment Companies.

TD 9945

Guidance Under Section 1061.

TD 9959

Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income.

TD 9998

Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements.

TD 10015

Definition of Energy Property and Rules Applicable to the Energy Credit.

[FR Doc. 2025-13802 Filed 7-22-25; 8:45 am]

BILLING CODE 4830-01-P