U.S. Income Tax Return for Estates and Trusts

Forms and Documents

Document Name	Status
2025 - Forms Major Changes - 0092.pdf Supplementary Document	2025-12-03
2025 Supporting Statement 1545-0092.docx Supporting Statement A	2025-12-08
2025 1545-0092 US Gov Cost .pdf Supplementary Document	2025-12-03

IC Document Collections

IC ID	Document Title	Status
39501	U.S. Income Tax Return for Estates and Trusts Instruction	Modified

ICR Details

OMB Control No: 1545-0092	ICR Reference No: 202507-1545-005
Status: Received in OIRA	Previous ICR Reference No: 202405-1545-024
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Income Tax Return for Estates and Trusts
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/15/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2026
Responses	3,240,000	3,070,000
Time Burden (Hours)	31,796,000	31,900,000
Cost Burden (Dollars)	6,096,364,000	5,501,000,000

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Abstract: Sections 6011 & 6012 of the Internal Revenue Code (IRC) require entities to prepare and file estate and trust income tax returns. These forms and related schedules are used by estate and trust to report income and other compensation subject to tax as well as to report and disclosure taxes paid. Treasury Regulations section 1.6011-1 explains that every person subject to any tax, or required to collect any tax, under Subtitle A of the Code, shall make such returns or statements as are required by the regulations. The return or statement shall include therein the information required by the applicable regulations or forms. Section 1.6012-3 explains the general guidelines for estates and trusts required to make returns of income.

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Authorizing Statute(s): US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   US Code: 26 USC 641 Name of Law: Imposition of tax
   US Code: 26 USC 671 Name of Law: Trust income, deductions, and credits attributable to grantors and others as substantial owners
   US Code: 26 USC 59 Name of Law: Other definitions and special rules
   PL: Pub.L. 115 - 97 14103 Name of Law: Tax Cuts and Jobs Act
   US Code: 26 USC 652 Name of Law: Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
   US Code: 26 USC 662 Name of Law: Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or d
   US Code: 26 USC 55(a) Name of Law: Alternative Minimum Tax Imposed
   US Code: 26 USC 643(g) Name of Law: Definitions applicable to subparts A, B, C, and D; Certain payments of estimated tax treated as pai
   US Code: 26 USC 666 Name of Law: Accumulation distribution allocated to preceding years
   US Code: 26 USC 677 Name of Law: Income for benefit of grantor
   US Code: 26 USC 679 Name of Law: Foreign trusts having one or more United States beneficiaries
   US Code: 26 USC 6654 Name of Law: Failure by individual to pay estimated income tax; Addition to the Tax
  

Citations for New Statutory Requirements: PL: Pub.L. 119 - 12 70106 Name of Law: One Big Beautiful Bill Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 34734	07/23/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 58089	12/15/2025
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
U.S. Income Tax Return for Estates and Trusts	Form 8933 Schedule C, Form 8933 Schedule D, Form 8933 Schedule E, Form 8933 Schedule F, Form 8936 , Form 8936 Schedule A, Form 8938, Form 8941 , Form 8949, Form 8960 , Form 8964-TRA, Form 8964-ELE, Form 8975, Form 8975 Schedule A, Form 8978, Form 8978 Schedule A, Form 8992, Form 8992 Schedule A, Form 8994, Form 8995 , Form 8995-A , Form 8995-A Schedule A, Form 8995-A Schedule B, Form 8995-A Schedule C, Form 8995-A Schedule D , Form 8997, Form T (Timber), 1041 Schedule K-1, 1041 Schedule J, Form 8855, Form 461, Form 8933 Schedule B, Form 8865 Schedule K-1, Form 8903, Form 1065 Schedule D, Form 1065 Schedule K-2, Form 926, Form 965-A, Form 970, Form 982, Form 1116, Form 1116 Schedule B, Form 1116 Schedule C, Form 2210, Form 2210-F, Form 2439, Form 3115 , Form 3468, Form 3800, Form 3800 Schedule A, Form 4136, Form 4255, Form 4562, Form 4684, Form 4797, Form 4952, Form 4970, Form 4972 , Form 5213 , Form 5227, Form 5329, Form 5471, Form 5471 Schedule E, Form 5471 Schedule G1, Form 5471 Schedule H, Form 5471 Schedule I1, Form 5471 Schedule J, Form 5471 Schedule M, Form 5471 Schedule O, Form 5471 Schedule P, Form 5471 Schedule Q, Form 5471 Schedule R, Form 5713, Form 5713 Schedule B , Form 5713 Schedule C, Form 5884, Form 6198, Form 5884-A, Form 6765, Form 6252, Form 6478, Form 6781, Form 7203, Form 7204, Form 7205, Form 7207, Form 7210, Form 7211, Form 7213, Form 7217, Form 7218, Form 7220, Form 8082, Form 8275, Form 8275-R, Form 8283, Form 8582, Form 8582-CR, Form 8586, Form 8594, Form 8609, Form 8609-A, 1041, 1041 Schedule D, 1041 Schedule I, 1041-A, 1041-ES, 1041-ES OCR, Form 1041-N, Form 1041-QFT, Form 1041-T, Form 1041-V, Form 172, Form 1040 Schedule C, Form 1040 Schedule E, Form 1040 Schedule F, Form 1040 Schedule H, Form 1045, Form 1062, Form 1062 Schedule A, Form 8611, Form 8621, Form 8621-A, Form 8697, Form 8824, Form 8801, Form 8820, Form 8825, Form 8825 Schedule A, Form 8826, Form 8829, Form 8830, Form 8833, Form 8834, Form 8835 , Form 8838, Form 8838-P, 8453-FE, 8453-TR, Form 8844, Form 8845, Form 8846 , Form 8858, Form 8858 Schedule M, Form 8864, Form 8865, Form 8865 Schedule G, Form 8865 Schedule H, Form 8865 Schedule K-2, Form 8865 Schedule K-3, Form 8865 Schedule O , Form 8865 Schedule P, Form 8866, Form 8873 , Form 8874, Form 8879-F, Form 8881 , Form 8882, Form 8883, Form 8886 , Form 8896, Form 8900, Form 8904, Form 4136 Schedule A, Form 8906, Form 8908, Form 8910, Form 8911, Form 8911 Schedule A, Form 8912, Form 8923, Form 8932, Form 5713 Schedule A, Form 8990 , Form 8933, Form 8933 Schedule A	U.S. Income Tax Return for Estates and Trusts ,   Capital Gains and Losses ,   Alternative Minimum Tax-Estates and Trusts ,   Accumulation Distribution for Certain Complex Trusts ,   Beneficiary's Share of Income, Deductions, Credits, etc. ,   U.S. Information Return Trust Accumulation of Charitable Amounts ,   Estimated Tax for Estates and Trusts ,   Estimated Tax Vouchers Package 1041ES (OCR) ,   U.S. Income Tax Return for Electing Alaska Native Settlement ,   U.S. Income Tax Return for Qualified Funeral Trusts ,   U.S. Income Tax Return for Qualified Funeral Trusts ,   Payment Voucher ,   Net Operating Losses (NOLs) ,   Profit or Loss From Business ,   Supplemental Income and Loss ,   Profit of Loss From Farming ,   Household Employment Taxes ,   Application for Tentative Refund ,   Deferral of Tax on Gain from the Sale or Exchange of Qualified Farmland Property to Qualified Farmer ,   Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified Farmer ,   Capital Gains and Losses ,   Partners’ Distributive Share Items – International ,   Limitation on Business Losses ,   Return by a U.S. Transferor of Property to a Foreign Corporation ,   Individual Report of Net 965 Tax Liability ,   Application To Use LIFO Inventory Method ,   Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment) ,   Foreign Tax Credit ,   Foreign Tax Carryover Reconciliation Schedule ,   Foreign Tax Redeterminations ,   Underpayment of Estimated Tax by Individuals, Estates and Trusts ,   Underpayment of Estimated Tax by Farmers and Fishers ,   Notice to Shareholder of Undistributed Long-Term Capital Gains ,   Application for Change in Accounting Method ,   Investment Credit ,   General Business Credit ,   Transfer Election Statement ,   Credit for Federal Tax Paid on Fuels ,   Certain Credit Recapture, Excessive Payments, and Penalties ,   Depreciation and Amortization (Including Information on Listed Property) ,   Casualties and Thefts ,   Sales of Business Property ,   Investment Interest Expense Deduction ,   Investment Interest Expense Deduction ,   Tax on Lump-Sum Distributions ,   Election to Postpone Determinations as To Whether the Presumption Applies That an Activity is Engaged in for Profit ,   Split-Interest Trust Information Return ,   Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts ,   Information Return of U.S. Persons With Respect to Certain Foreign Corporations ,   Income, War Profits, and Excess Profits Taxes Paid or Accrued ,   Cost Sharing Arrangement ,   Current Earnings and Profits ,   Information for Global Intangible Low-Taxed Income ,   Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation ,   Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons ,   Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock ,   Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations ,   CFC Income by CFC Income Groups ,   Distributions Form a Foreign Corporation ,   International Boycott Report ,   Specifically Attributable Taxes and Income (Section 999(c)(2)) ,   Tax Effect of The International Boycott Provisions ,   Work Opportunity Credit ,   Employee Retention Credit for Employers Affected by Qualified Disasters ,   At-Risk Limitations ,   Installment Sale Income ,   Biofuel Producer Credit ,   Credit for Increasing Research Activities ,   Gains and Losses from Section 1256 contracts and Straddles ,   S Corporation Shareholder Stock and Debt Basis Limitations ,   Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit Agreement ,   Energy Efficient Commercial Buildings Deduction ,   Advanced Manufacturing Production Credit ,   Clean Hydrogen Production Credit ,   Clean Electricity Production Credit ,   Nuclear Power Production Credits ,   Partner's Report of Property Distributed by a Partnership ,   Clean Fuel Production Credit ,   Prevailing Wage and Apprenticeship (PWA) Verification and Corrections ,   Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) ,   Disclosure Statement ,   Regulation Disclosure Statement ,   Noncash Charitable Contribution ,   Passive Activity Loss Limitations ,   Passive Activity Credit Limitations ,   Low-Income Housing Credit ,   Asset Acquisition Statement ,   Low-Income Housing Credit Allocation and Certification ,   Annual Statement for Low-Income Housing Credit ,   Recapture of Low-Income Housing Credit ,   Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund ,   Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company ,   Interest Computation Under the Look-Back Method for Completed Long-Term Contracts ,   Credit for Prior Year Minimum Tax— Individuals, Estates, and Trusts ,   Orphan Drug Credit ,   Like-Kind Exchanges ,   Rental Real Estate Income and Expenses of a Partnership or an S Corporation ,   Rental Real Estate Other Deductions ,   Disable Access Credit ,   Expenses for Business Use of Your Home ,   Enhanced Oil Recovery Credit ,   Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) ,   Qualified Electric Vehicle Credit ,   Renewable Electricity Production Credit ,   Consent To Extend the Time To Assess Tax Under Section 367 – Gain Recognition Agreement ,   Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) ,   U.S. Estate or Trust Declaration for an IRS e-file Return ,   E-file Declaration or Authorization for Form 1045/1139 ,   Empowerment Zone Employment Credit ,   Indian Employment Credit ,   Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips ,   Election To Treat a Qualified Revocable Trust as Part of an Estate ,   Information Return of U.S. Persons With Respect to Disregarded Entities (FDEs) and Foreign Branches (FBs) ,   Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities ,   Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit ,   Return of U.S. Persons With Respect to Certain Foreign Partnerships ,   Statement of Application for the Gain Deferral Method Under Section 721(c) ,   Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) ,   Partner’s Share of Income, Deductions, Credits, etc. ,   Partner's Distributive Share Items - International ,   Partner's Share of Income, Deductions, Credits, etc.-International ,   Transfer of Property to a Foreign Partnership (Under Section 6038B) ,   Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (Under Section 6046A) ,   Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method ,   Extraterritorial Income Exclusion ,   New Markets Credits ,   IRS e-file Signature Authorization for Form 1041 ,   Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation ,   Credit for Employer-Provided Childcare Facilities and Services ,   Asset Allocation Statement Under Section 338 ,   Reportable Transaction Disclosure Statement ,   Low Sulfur Diesel Fuel Production Credit ,   Qualified Railroad Track Maintenance Credit ,   Domestic Production Activities Deduction ,   Marginal Wells Oil and Gas Production Credit ,   Distilled Spirits Credit ,   Energy Efficient Home Credit ,   Alternative Motor Vehicle Credit ,   Alternative Fuel Vehicle Refueling Property Credit ,   Alternative Fuel Vehicle Refueling Property ,   Credit to Holders of Tax Credit Bonds ,   Mine Rescue Team Training Credit ,   Credit for Employer Differential Wage Payments ,   Carbon Oxide Sequestration Credit ,   Disposal or Enhanced Oil Recovery Owner Certification ,   Disposal Operator Certification ,   Disposal or Enhanced Oil Recovery Owner Certification ,   Recapture Certification ,   Election Certification ,   Utilization Certification ,   Clean Vehicle Credits ,   Clean Vehicle Credit Amount ,   Statement of Specified Foreign Financial Assets ,   Credit for Small Employer Health Insurance Premiums ,   Sales and Other Dispositions of Capital Assets ,   Net Investment Income Tax— Individuals, Estates, and Trusts ,   Section 987 Transition Information ,   Section 987 Elections ,   Country-by-Country Report ,   Tax Jurisdiction and Constituent Entity Information ,   Partner’s Additional Reporting Year Tax ,   Partner’s Additional Reporting Year Tax (Schedule of Adjustments) ,   Limitation on Business Interest Expense Under Section 163(j) ,   U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) ,   Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI) ,   Employer Credit for Paid Family and Medical Leave ,   Qualified Business Income Deduction Simplified Computation ,   Qualified Business Income Deduction ,   Specified Service Trades or Businesses ,   Aggregation of Business Operations ,   Loss Netting and Carryforward ,   Special Rules for Patrons of Agricultural or Horticultural Cooperatives ,   Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments ,   Forest Activities Schedule ,   Business Activity Report for Credit for Federal Tax Paid on Fuels ,   International Boycott Factor (Section 999(c)(1))

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	3,240,000	3,070,000	0	0	170,000	0
Annual Time Burden (Hours)	31,796,000	31,900,000	336,000	0	-440,000	0
Annual Cost Burden (Dollars)	6,096,364,000	5,501,000,000	20,984,000	0	574,380,000	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments. Changes Due to Technical Adjustment: The majority of the year-over year change in burden is due to technical adjustments. The table provided below breaks down the major changes by technical adjustment type. Updates to FY2025 estimates resulted in an 8.4% increase in total monetized burden. This net increase is primarily driven by a revision to the monetization rate and an increase in the aggregate filer count, the composition of the underlying tax return data, and revised legislative estimates based on filing data. The Fiscal Year 2026 population adjustments transition the underlying data file from Fiscal Year 2025 to Fiscal Year 2026 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year-over-year population differences. These changes resulted in a net increase to total monetized burden of 1.9%. This includes a decrease of 0.5% in the filer population, a decrease of 0.4% in time burden, and 1.9% increase out-of-pocket costs. Altogether, these technical adjustments increased total monetized burden by 10.3%. This includes a 1.4% decrease in time burden and a 10.4% increase in out-of-pocket costs. Changes Due to Legislative Adjustment: There are two legislative adjustments that may have a material effect on burden relative to a current policy baseline. These include new 1099-DA reporting requirements and changes associated with Pub. L. 119-21 (One Big Beautiful Bill Act). Trusts and Estates receiving Form 1099-DA is expected to increase total monetized burden by 1.4%. This includes a 1.2% increase in time burden and a 1.4% increase out-of-pocket costs. The overall impact of the One Big Beautiful Bill Act is a small decrease in total monetized burden of 0.9%. This includes a decrease in time burden of 0.2% and a decrease in out-of-pocket costs of 1.0% and is driven by burden associated with Sections 70433 (Increase in Threshold for Requiring Information Reporting with Respect to Certain Payees), 70502 (Termination of Clean Vehicle Credit), and 70503 (Termination of Qualified Commercial Clean Vehicle Credit). Altogether, adjustments due to legislative changes are expected to increase total monetized burden by 0.5%. This includes a 1.1% increase in time burden and a 0.4% increase in out-of-pocket costs. Changes Due to Agency Adjustment: There were no independent and significant year-over-year Agency changes impacting the burden calculations for this collection.

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Annual Cost to Federal Government: $12,098,046

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/15/2025

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