Instructions For Form 709 - 2016 (Page 19 of 19) in pdf

administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies

to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

We may disclose the information on your Form 709 to the Department of the Treasury and contractors for tax administration

purposes; and to other persons as necessary to obtain information which we cannot get in any other way for purposes of determining

the amount of or to collect the tax you owe. We may disclose the information on your Form 709 to the Comptroller General to review

the Internal Revenue Service. We may also disclose the information on your Form 709 to Committees of Congress; federal, state, and

local child support agencies; and to other federal agencies for the purpose of determining entitlement for benefits or the eligibility for,

and the repayment of, loans.

If you are required to but do not file a Form 709, or do not provide the information requested on the form, or provide fraudulent

information, you may be charged penalties and be subject to criminal prosecution.

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.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:

Recordkeeping

52 min.

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Learning about the law or the form

1 hr., 53 min.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Preparing the form

2 hrs., 21 min.

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Copying, assembling, and sending the form to the IRS

1 hr., 3 min.

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If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be

happy to hear from you. You can send us comments from Click on “More Information” and then on “Give us

your feedback.” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111

Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the tax form to this office. Instead, see Where To File, earlier.

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Instructions For Form 709 - 2016 Page 19