Notice2025-18669
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 25, 2025
Issuing agencies
Treasury Department
Abstract
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
Full Text
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<title>Federal Register, Volume 90 Issue 184 (Thursday, September 25, 2025)</title>
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[Federal Register Volume 90, Number 184 (Thursday, September 25, 2025)]
[Notices]
[Pages 46306-46309]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-18669]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Internal Revenue Service Information
Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice of information collection; request for comment.
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SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before October 27, 2025 to be
assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#3565677475414750544640474c1b525a43"><span class="__cf_email__" data-cfemail="4b1b190a0b3f392e2a383e3932652c243d">[email protected]</span></a>, calling
(202) 927-5331, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
1. Title: Election To Postpone Determination as to Whether the
Presumption Applies That an Activity Is Engaged in for Profit.
OMB Control Number: 1545-0195.
Type of Request: Extension without change of a currently approved
collection.
Description: This form is used by individuals, partnerships,
estates, trusts, and S corporations to make an election to postpone an
IRS determination as to whether an activity is engaged in for profit
for 5 years (7 years for breeding, training, showing, or racing
horses). The data is used to verify eligibility to make the election.
Form: 5213.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 3,541.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 3,541.
Estimated Time per Response: 47 minutes.
Estimated Total Annual Burden Hours: 2,762 hours.
2. Title: Application for Automatic Extension of Time To File
Certain Business Income Tax, Information, and Other Returns.
OMB Control Number: 1545-0233.
Type of Request: Extension without change of a currently approved
collection.
Description: Taxpayers use Form 7004 to request an extension of
time to file certain business, estate, trust, excise, tax-exempt, and
information returns. The form does not extend the time to pay tax and
is also used to determine the estimated tax due.
Form: 7004.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 1,818,037.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 1,818,037.
Estimated Time per Response: 6 hours, 47 minutes.
Estimated Total Annual Burden Hours: 12,326,291.
[[Page 46307]]
3. Title: Disclosure of Reportable Transactions.
OMB Control Number: 1545-0865.
Type of Request: Businesses and other for-profit organizations.
Description: Internal Revenue Code (IRC) 6111 requires a sub-set of
promoters called ``material advisors'' to disclose information about
the promotion of certain types of transactions called ``reportable
transactions.'' Material advisors to any reportable transaction must
disclose certain information about the reportable transaction by filing
a Form 8918 with the IRS. Material advisors who file a Form 8918 will
receive a reportable transaction number from the IRS. Material advisors
must provide the reportable transaction number to all taxpayers and
material advisors for whom the material advisor acts as a material
advisor.
Form: 8918.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 2,279.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 2,279.
Estimated Time per Response: 16 hours, 30 minutes.
Estimated Total Annual Burden Hours: 37,627.
4. Title: Return of Excise Tax on Undistributed Income of Real
Estate Investment Trusts.
OMB Control Number: 1545-1013.
Type of Request: Revision of currently approved collection.
Description: Form 8612 is used by real estate investment trusts to
compute and pay the excise tax on undistributed income imposed under
section 4981. The IRS uses the information to verify that the correct
amount of tax has been reported.
Form: 8612.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 20.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 20.
Estimated Time per Response: 9 hours, 48 minutes.
Estimated Total Annual Burden Hours: 196.
5. Title: Return of Excise Tax on Undistributed Income of Regulated
Investment Companies.
OMB Control Number: 1545-1016.
Type of Request: Revision of a currently approved collection.
Description: Form 8613 is used by regulated investment companies to
compute and pay the excise tax on undistributed income imposed under
section 4982. The IRS uses the information to verify that the correct
amount of tax has been reported.
Form: 8613.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 1,500.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 1,500.
Estimated Time per Response: 11 hours, 53 minutes.
Estimated Total Annual Burden Hours: 17,820.
6. Title: Application for Withholding Certificate for Dispositions
by Foreign Persons of U.S. Real Property Interests.
OMB Control Number: 1545-1060.
Type of Request: Extension without change of a currently approved
collection.
Description: Form 8288-B is used to apply for a withholding
certification from the IRS to reduce or eliminate the withholding
required by IRC section 1445.
Form: 8288-B.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 2,600.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 2,600.
Estimated Time per Response: 5 hours, 46 minutes.
Estimated Total Annual Burden Hours: 14,976.
7. Title: Taxation of Gain or Loss From Certain Nonfunctional
Currency Transactions (Section 988 Transactions).
OMB Control Number: 1545-1131.
Type of Request: Extension without change of a currently approved
collection.
Description: This collection contains final regulations regarding
the taxation of gain or loss from certain foreign currency transactions
under Internal Revenue Code (IRC) section 988 and applies to taxpayers
engaging in such transactions.
Regulation Project Number: TD 8400.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 5,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 5,000.
Estimated Time per Response: 40 minutes.
Estimated Total Annual Burden Hours: 3,333.
8. Title: Section 6662--Imposition of the Accuracy-Related Penalty.
OMB Control Number: 1545-1426.
Type of Request: Extension without change of a currently approved
collection.
Description: Section 6662(e) of the Internal Revenue Code
(``Code'') defines a substantial valuation misstatement under Chapter 1
of the Code for purposes of the accuracy related penalty imposed under
section 6662(a). The penalty is imposed on underpayments of tax,
including those caused by a substantial valuation misstatement for
transactions subject to section 482. Section 6662(e)(3)(B) provides, in
general, that certain adjustments are excluded in determining whether
the penalty applies if a taxpayer demonstrates that it followed certain
requirements in analyzing its transfer pricing, documented that
analysis, and provided that documentation to the IRS upon request.
Consistent with the statute, these regulations require that taxpayers
contemporaneously document their transfer pricing analysis, notify the
IRS of the use of certain methods for determining an arm's length
price, and provide that documentation to the IRS upon request.
Regulation Project Number: TD 8656.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 2,500.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 2,500.
Estimated Time per Response: 8 hours, 3 minutes.
Estimated Total Annual Burden Hours: 20,125.
9. Title: Conduit Arrangements Regulations.
OMB Control Number: 1545-1440.
Type of Request: Extension without change of a currently approved
collection.
Description: Pursuant to the authority of IRC section 7701(l),
Sec. 1.881-3 of the regulations provides rules that permit the
district director to recharacterize, for purposes of IRC section 881, a
financing arrangement among three or more persons as a financing
arrangement that does not involve one or more of those persons because
that person is a conduit entity.
Regulation Project Number: TD 8611.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 1,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 1,000.
Estimated Time per Response: 10 hours.
Estimated Total Annual Burden Hours: 10,000.
[[Page 46308]]
10. Title: Form 5304-SIMPLE; Form 5305-SIMPLE; Notice 98-4.
OMB Control Number: 1545-1502.
Type of Request: Extension without change of a currently approved
collection.
Description: Forms 5304-SIMPLE and 5305-SIMPLE are used by an
employer to permit employees to make salary reduction contributions to
a savings incentive match plan (SIMPLE IRA) described in Code section
408(p). These forms are not to be filed with IRS, but to be retained in
the employers' records as proof of establishing such a plan, thereby
justifying a deduction for contributions made to the SIMPLE IRA. The
data is used to verify the deduction. Notice 98-4 provides guidance for
employers and trustees regarding how they can comply with the
requirements of Code section 408(p) in establishing and maintaining a
SIMPLE Plan.
Form: 5304-SIMPLE, 5305-SIMPLE, and Notice 98-4.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 600,000.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 600,000.
Estimated Time per Response: 3 hours, 31 minutes.
Estimated Total Annual Burden Hours: 2,113,000.
11. Title: Entity Classification Election.
OMB Control Number: 1545-1516.
Type of Request: Extension without change of a currently approved
collection.
Description: An eligible entity uses Form 8832 to elect how it will
be classified for federal tax purposes, as a corporation, a
partnership, or an entity disregarded as separate from its owner. An
eligible entity is classified for federal tax purposes under the
default rules unless it files Form 8832. The IRS will use the
information entered on this form to establish the entity's filing and
reporting requirements for federal tax purposes.
Form: 8832.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 50.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 50.
Estimated Time per Response: 7 hours, 10 minutes.
Estimated Total Annual Burden Hours: 359.
12. Title: Long-Term Care and Accelerated Death Benefits.
OMB Control Number: 1545-1519.
Type of Request: Extension without change of a currently approved
collection.
Description: IRC sections 7702B and 101(g) define situations under
which benefits paid under a long-term health care insurance contract
and accelerated death benefits paid under a life insurance policy may
qualify for special tax treatment. IRC section 6050Q requires the payer
to report all such benefit amounts paid during any calendar year,
specifying whether or not the benefits were paid in whole or in part on
a per diem or other periodic basis without regard to expenses. Benefit
payers use Form 1099-LTC to report any long-term care or accelerated
death benefits paid to an individual. Payers include insurance
companies, governmental units, and viatical settlement providers.
Form: 1099-LTC.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 3,000.
Frequency of Response: Annually.
Estimated Total Number of Annual Responses: 410,600.
Estimated Time per Response: 13 minutes.
Estimated Total Annual Burden Hours: 94,438.
13. Title: Revenue Procedure 2025-4 (and Successor Guidance).
OMB Control Number: 1545-1520.
Type of Request: Revision of a currently approved collection.
Description: IRS regulation Sec. 601.201(a)(1)) provides that it
is the practice of the IRS to answer inquiries of individuals and
organizations, whenever appropriate in the interest of sound tax
administration, as to their status for tax purposes and as to the tax
effects of their acts or transactions. Under this revenue procedure
2025-4 (and successor guidance), taxpayers can request determination
letters and letter rulings from the Commissioner, Tax Exempt and
Government Entities, Employee Plans Office (``Employee Plans'') on how
the tax laws apply to them. Employee Plans requires information from
taxpayers in order to process these requests. Form 15662 will simplify
and standardize the application process for Private Letter Rulings
issued under Rev. Proc. 2025-4 and its successors.
Form: 15662, Rev. Proc. 2025-4.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 12,733.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 12,733.
Estimated Time per Response: 3 hours, 3 minutes.
Estimated Total Annual Burden Hours: 38,836.
14. Title: Changes in Corporate Control and Capital Structure.
OMB Control Number: 1545-1814.
Type of Request: Extension without change of a currently approved
collection.
Description: Any corporation that undergoes reorganization under
Regulation section 1.6043-4 with stock, cash, and other property over
$100 million must file Form 1099-CAP with the IRS and shareholders.
Form: 1099-CAP.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 300.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 300.
Estimated Time per Response: 11 minutes.
Estimated Total Annual Burden Hours: 54.
15. Title: Disclosure of Returns and Return Information to Designee
of Taxpayer.
OMB Control Number: 1545-1816.
Type of Request: Extension without change of a currently approved
collection.
Description: TD 9054 contains the final regulations relating to the
disclosure of returns and return information to a designee of the
taxpayer. The regulations provide guidance to IRS employees responsible
for disclosing returns and return information and to taxpayers who wish
to designate a person or persons to whom returns and return information
may be disclosed. TD 9618 contains final regulations extending the
period for submission to the IRS of taxpayer authorizations permitting
disclosure of returns and return information to third party designees.
Collections of information under IRC section 6103 and this final
regulation (26 CFR 301.6103(c)-1), are necessary to make the disclosure
requested by a taxpayer. The IRS must collect certain information such
as the taxpayer's name and other identification information, the return
or return information to be disclosed, and the identity of the person
to whom the return or return information is to be disclosed.
Regulation Project Number: TD 9054 and TD 9618.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 9,000.
Frequency of Response: On occasion.
[[Page 46309]]
Estimated Total Number of Annual Responses: 9,000.
Estimated Time per Response: 12 minutes.
Estimated Total Annual Burden Hours: 1,800.
16. Title: Excise Tax on Structured Settlement Factoring
Transactions.
OMB Control Number: 1545-1826.
Type of Request: Extension without change of a currently approved
collection.
Description: Form 8876 is used to report and pay the 40% excise tax
imposed under section 5891 on the factoring discount of a structured
settlement factoring transaction.
Form: 8876.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 100.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 100.
Estimated Time per Response: 5 hours, 36 minutes.
Estimated Total Annual Burden Hours: 560.
17. Title: Systemic Advocacy Issue Submission.
OMB Control Number: 1545-1832.
Type of Request: Extension without change of a currently approved
collection.
Description: Form 14411 is to be used by individuals, businesses,
practitioners and other public groups to identify systemic problems
that taxpayers are encountering with IRS. This form can be submitted
electronically via the <a href="http://IRS.gov">IRS.gov</a> website, mailed, or faxed.
Form: 14411.
Affected Public: General Public.
Estimated Number of Respondents: 420.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 420.
Estimated Time per Response: 48 minutes.
Estimated Total Annual Burden Hours: 336.
18. Title: Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind
Exchanges) Auto Leasing Programs.
OMB Control Number: 1545-1834.
Type of Request: Extension without change of a currently approved
collection.
Description: Revenue Procedure (Rev. Proc.) 2003-39 provides safe
harbors for certain aspects of the qualification under IRC Sec. 1031
of certain exchanges of property pursuant to Like-Kind Exchanges (LKE)
Programs for federal income tax purposes. Section 5 and 6 of the Rev.
Proc. 2003-39 include the third-party disclosure and recordkeeping
requirements needed for the assignment of safe harbor.
Revenue Procedure Number: 2003-39.
Affected Public: Business or other for-profit organization.
Estimated Number of Respondents: 8,600.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 8,600.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 8,600.
19. Title: Reducing Tax Burden on America's Taxpayers.
OMB Control Number: 1545-2009.
Type of Request: Extension without change of a currently approved
collection.
Description: Form 13285-A is used by taxpayers and external
partners and stakeholders to identify meaningful taxpayer burden
reduction opportunities. Employees will make the forms available at
education and outreach events.
Form: 13285-A.
Affected Public: General Public.
Estimated Number of Respondents: 250.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 250.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 62.
20. Title: Obligations Principally Secured by an Interest in Real
Property.
OMB Control Number: 1545-2110.
Type of Request: Extension without change of a currently approved
collection.
Description: This collection covers final regulations under section
1.860G-2 that expand the list of permitted loan modifications to
include certain modifications that are often made to commercial
mortgages. The collection of information in this regulation is in
section 1.860G-2(b) (7). To establish that the 80-percent test is met
at the time of modification, the servicer must obtain an appraisal or
some other form of commercially reasonable valuation (the appraisal
requirement). This information is required to show that modifications
to mortgages permitted will not cause the modified mortgage to cease to
be a qualified mortgage.
Regulation Project Number: TD 9463.
Affected Public: Business or other for-profit organization.
Estimated Number of Respondents: 375.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 375.
Estimated Time per Response: 8 hours.
Estimated Total Annual Burden Hours: 3,000.
21. Title: Application for Group or Pooled Trust Ruling.
OMB Control Number: 1545-2166.
Type of Request: Extension without change of a currently approved
collection.
Description: Group/pooled trust sponsors file this form to request
a determination letter from the IRS for a determination that the trust
is a group trust arrangement as described in Rev. Rul. 81-100, 1981-1
C.B. 326 as modified and clarified by Rev. Rul. 2004-67, 2004-28 I.R.B.
28, as modified by Rev. Rul. 2011-1, 2011-2, I.R.B. 251, and as
modified by Rev. Rul. 2014-24, 2014-37 I.R.B. 529, and section 336(e)
of the Protecting Americans from Tax Hikes Act of 2015, Public Law 114-
113.
Form: 5316.
Affected Public: Business or other for-profit organization.
Estimated Number of Respondents: 200.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 200.
Estimated Time per Response: 14 hours, 6 minutes.
Estimated Total Annual Burden Hours: 2,820 hours.
(Authority: 44 U.S.C. 3501 et seq.)
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2025-18669 Filed 9-24-25; 8:45 am]
BILLING CODE 4830-01-P
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