Notice2025-21091

Agency Information Collection Activities; Comment Request on Vehicle Loan Interest Statement

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
November 26, 2025

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Full Text

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<title>Federal Register, Volume 90 Issue 226 (Wednesday, November 26, 2025)</title>
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[Federal Register Volume 90, Number 226 (Wednesday, November 26, 2025)]
[Notices]
[Pages 54460-54461]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-21091]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on 
Vehicle Loan Interest Statement

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before January 26, 
2026 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to <a href="/cdn-cgi/l/email-protection#1d6d6f7c337e7270707873696e5d746f6e337a726b"><span class="__cf_email__" data-cfemail="2f5f5d4e014c4042424a415b5c6f465d5c01484059">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-2334'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax 
forms related to the information collection listed in this notice at 
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional 
information or copies of this collection should be directed to Marcus 
W. McCrary (470) 769-2001.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. Comments submitted in response to 
this notice will be summarized and/or included in the request for OMB 
approval. All comments will become a matter of public record, and 
viewable on relevant websites. For this reason, please do not include 
in your comments information of a confidential nature, such as 
sensitive personal information.
    Comments are invited on: (a) Whether the collection of information 
is necessary for the proper performance of the functions of the agency, 
including whether the information shall have practical utility; (b) the 
accuracy of the agency's estimate of the burden of the collection of 
information; (c) ways to enhance the quality, utility, and clarity of 
the information to be collected; (d) ways to minimize the burden of the 
collection of information on respondents, including through the use of 
automated collection techniques or other forms of information 
technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.
    Title: Vehicle Loan Interest Statement.
    OMB Control Number: 1545-2334.
    Form Number: Form 1098-VLI.
    Abstract: IRS Section 6050AA requires information reporting with 
respect to interest received on a specified passenger vehicle loan. 
Recipients of this interest are required to file an information return 
to the IRS and furnish a statement to individuals who pay or accrue the 
interest during a calendar year. The reporting requirements of section 
6050AA allow the IRS to verify recipients' compliance with the 
information reporting rules and to verify that individuals deduct the 
proper amount of interest on their tax return.

[[Page 54461]]

    Current Actions: Form 1098-VLI was developed for the information 
collection requirements included in Notice 20257.
    Type of Review: Revision of currently approved collection.
    Affected Public: Business or other for-profit organizations, etc.
    Estimated Number of Responses: 8,000,000.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 2,000,000.

    Dated: November 21, 2025.
Marcus W. McCrary,
Tax Analyst.
[FR Doc. 2025-21091 Filed 11-25-25; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on November 26, 2025.

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