Notice2025-21232
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) 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
November 26, 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 226 (Wednesday, November 26, 2025)</title>
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[Federal Register Volume 90, Number 226 (Wednesday, November 26, 2025)]
[Notices]
[Pages 54461-54462]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-21232]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Internal Revenue Service (IRS)
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 December 26, 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#4616140706323423273533343f68212930"><span class="__cf_email__" data-cfemail="1b4b495a5b6f697e7a686e6962357c746d">[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: Application for Approval of Prototype or Employer
Sponsored Individual Retirement Arrangement (IRA) Form 5306.
OMB Control Number: 1545-0390.
Type of Request: Extension without change of a currently approved
collection.
Description: This application is used by employers who want to
establish an individual retirement account trust to be used by their
employees. The application is also used by banks and insurance
companies that want to establish approved prototype individual
retirement accounts or annuities. The data collected is used to
determine if the individual retirement account trust or annuity
contract meets the requirements of Code section 408(a), 408(b), or
408(c) so that the IRS may issue an approval letter.
Form: 5306.
Affected Public: Business and other for-profit organizations.
Estimated Number of Respondents: 600.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 600.
Estimated Time per Response: 13 hours, 44 minutes.
Estimated Total Annual Burden Hours: 8,244.
2. Title: Declarations and Authorizations for Electronic Filing.
OMB Control Number: 1545-0967.
Type of Request: Revision of a currently approved collection.
Description: The IRS is actively engaged in encouraging e-filing
and electronic documentation. The Form 8453 series is used to
authenticate the electronically filed tax return, authorize the
electronic return originator (ERO) or intermediate service provider
(ISP) to transmit the return, and provide the taxpayer's consent to
authorize electronic funds withdrawal for payment of taxes owed. Form
8453-WH is used to electronically file Form 1042. Form 8453-EG is used
to authenticate an electronic Form 709, 709-NA, 706, 706-A, 706-GS(D),
706-GS(T), 706-NA, and 706-QDT. The Form 8879 series is used authorize
the taxpayer and ERO to sign the return using a personal identification
number (PIN) and consent to an electronic funds' withdrawal. Form 8879-
WH is used to electronically sign Form 1042. Form 8879-EG is used for
electronic signature authorizations for Forms 709, 709-NA, 706, 706-A,
706-GS(D), 706-GS(T), 706-NA, and 706-QDT.
Form: 8453-EG, 8453-WH, 8879-EG, and 8879-WH.
Affected Public: Individuals or households, and Business or other
for-profit organizations.
Estimated Number of Respondents: 634,800.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 634,800.
Estimated Time per Response: Varies from 1 hour, 30 minutes to 2
hours, 23 minutes.
Estimated Total Annual Burden Hours: 1,152,396.
3. Title: Voluntary Customer Surveys to Implement E.O. 12862
Coordinated by the Corporate Planning and Performance Division on
Behalf of All IRS Operations Functions.
OMB Control Number: 1545-1432.
Type of Request: Revision of a currently approved collection.
Description: This is a generic clearance for customer satisfaction
and opinion surveys to be conducted over the next three years. Surveys
conducted under the generic clearance are used by the Internal Revenue
Service to determine levels of customer satisfaction as well as issues
that contribute to customer burden. This information will be used to
make quality improvements to products and services. A variety of
questionnaires are expected to be used in IRS data gathering efforts.
The exact number of different forms, the length of each form, and the
number of respondents per form are unknown at the present time.
Form: Generic Customer Feedback Surveys.
Affected Public: Individuals or households, business or other for-
profit organizations.
Estimated Number of Respondents: 450,000.
Frequency of Response: On Occasion.
Estimated Time per Response: 10 minutes.
Estimated Total Annual Burden Hours: 45,000.
4. Title: Testimony or Production of Records in a Court or Other
Proceeding.
OMB Control Number: 1545-1850.
Type of Request: Extension without change of a currently approved
collection.
Description: This document contains previously approved final
regulations replacing the existing regulation that establishes the
procedures to be followed by IRS officers and employees upon receipt of
a request or demand for disclosure of IRS records or information. The
purpose of the final regulations is to provide specific instructions
and to clarify the circumstances under which more specific procedures
take precedence. The final regulations extend the application of the
regulation to former IRS officers and employees as well as to persons
who are or were under contract to the IRS. The final regulations affect
current and former IRS officers, employees and contractors,
[[Page 54462]]
and persons who make requests or demands for disclosure.
Regulation Project Number: TD 9178.
Affected Public: Individuals or households.
Estimated Number of Respondents: 1,400.
Frequency of Response: On Occasion.
Estimated Total Number of Annual Responses: 1,400.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 1,400.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2025-21232 Filed 11-25-25; 8:45 am]
BILLING CODE 4830-01-P
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