Justification of Non-Material Change
United States Gift (and Generation-Skipping Transfer) Tax Return
OMB Control Number 1545-0020
IRS is submitting a non-material change request to update the OMB submission for 1545-0020. Per Executive Order 14247 - Modernizing Payments to and From America's Bank Account, the Internal Revenue Service (IRS) updated Form 709 and Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return, to add direct deposit. This change does not affect the burden estimates.
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