IRS Polls on Estate Tax Paperwork: Comments Welcome, Thrills Not
Published Date: 10/7/2026
Notice
Summary
The IRS wants your thoughts on a new rule to make sure estate taxes under Section 2056A are properly collected. This affects people dealing with certain estate tax filings and aims to keep the process clear and fair. Comments are due by December 7, 2026, so don’t miss your chance to weigh in!
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
QDOTs Must Meet Security Options
If you are trustee of a qualified domestic trust (QDOT), the final regulations provide various security options the trust may select to ensure collection of the estate tax under IRC section 2056A(b), and set the requirements tied to each option. The IRS estimates this information collection will generate 4,390 responses, averaging 1 hour and 23 minutes per response, for a total of 6,070 annual burden hours.
Possible Annual Asset Disclosure
Under certain circumstances, the regulations require a qualified domestic trust (QDOT) to file an annual statement with the IRS disclosing the assets held by the trust. The IRS estimates the information collection averages 1 hour and 23 minutes per response and totals 4,390 responses and 6,070 annual burden hours.
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