Notice2026-00109
Agency Information Collection Activities; Comment Request on Fines, Penalties, and Other Amounts
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
January 8, 2026
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 91 Issue 5 (Thursday, January 8, 2026)</title>
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[Federal Register Volume 91, Number 5 (Thursday, January 8, 2026)]
[Notices]
[Pages 764-765]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-00109]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Fines, Penalties, and Other Amounts
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 March 9, 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#0c7c7e6d226f6361616962787f4c657e7f226b637a"><span class="__cf_email__" data-cfemail="dbaba9baf5b8b4b6b6beb5afa89bb2a9a8f5bcb4ad">[email protected]</span></a>. Include ``OMB Control No.
1545-2284'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection
[[Page 765]]
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 Kerry Dennis, (202) 317-5751.
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: Fines, Penalties, and Other Amounts.
OMB Control Number: 1545-2284.
Form Number: 1098-F.
Abstract: Public Law 115-97, Tax Cuts and Jobs Act of 2017 (TCJA),
amended Internal Revenue Code (IRC) section 162(f) regarding allowable
deductions of fines, penalties, and other amounts paid to, or at the
direction of, a government or governmental entity in relation to the
violation of any law or the investigation or inquiry by such government
or entity into the potential violation of any law. The TCJA also added
IRC section 6050X, requiring the official of any government or entity
described in IRC section 162(f)(5) to file an information return with
respect to certain fines, penalties, and other amounts paid. Treasury
Decision (TD) 9946 contains final regulations providing guidance on IRC
sections 162(f) and 6050X. Treasury Regulations section 1.6050X-1
provides guidance on the information reporting requirements of IRC
section 6050X and names Form 1098-F as the return to report the
information. Form 1098-F is used to report the amounts paid as required
by IRC section 6050X to the IRS and provide a statement to the payer.
Current Actions: There is no change in burden at this time.
However, the number of responses has decreased due to better estimates.
Type of Review: Extension of a currently approved collection.
Affected Public: Federal government, State, Local, or Tribal
Government.
Estimated Number of Responses: 41,300.
Estimated Time per Response: 33 minutes.
Estimated Total Annual Burden Hours: 22,715 hours.
Dated: January 5, 2025.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2026-00109 Filed 1-7-26; 8:45 am]
BILLING CODE 4830-01-P
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