Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to figure
and collect the right
amount of tax. Subtitle B, Estate and Gift Taxes, of the Internal Revenue Code imposes a tax on certain distributions from
a trust to a skip person.
This form is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide your taxpayer identification
number (SSN,
ITIN, or EIN). Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation,
and to cities,
states, and the District of Columbia for use in administering their tax laws. We may also disclose this information to Federal
and state agencies to
enforce Federal nontax criminal laws and to combat terrorism. If you fail to provide this information in a timely manner,
you may be subject to
penalties and interest.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by
Code section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The average estimated time
is:
Recordkeeping |
6 min. |
Learning about the law or
the form |
13 min. |
Preparing the form |
24 min. |
Copying, assembling, and sending the form to the IRS |
20 min. |
If you have comments concerning the accuracy of these estimates or suggestions for making this form simpler, we would be happy
to hear from you.
You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the form to this
address. Instead, see Where To File on page 1.