IRS seeks comments on estate tax information collection under TD 8686

The Internal Revenue Service issued a notice of information collection under the Paperwork Reduction Act, inviting comments on Treasury Decision (TD) 8686, which provides guidance for collecting the estate tax imposed under IRC section 2056A(b). The notice states, "There is no change to the previously approved information collection."

The collection applies to individuals and households that hold qualified domestic trusts (QDOTs) described in IRC section 2056A(a). Under the final regulations, a trust may select from various security options to ensure tax collection and, in certain circumstances, must file an annual statement disclosing the assets held by the trust.

The IRS estimates 4,390 responses, each requiring 1 hours, 23 minutes, for a total annual burden of 6,070 hours. Written comments must be received on or before December 7, 2026 to be assured of consideration. Comments should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, with "OMB Control No. 1545-1443" in the subject line.

Commenters are asked to address whether the collection is necessary for the agency's functions, the accuracy of the burden estimate, ways to improve the quality and clarity of the information, methods to reduce respondent burden through automation or other technology, and estimates of capital, start-up, operation, maintenance, and service costs. For additional information or copies of the collection, contact LaNita Van Dyke at 202-317-6009.