Notice2026-00882
Agency Information Collection Activities: Comment on Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
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 20, 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 12 (Tuesday, January 20, 2026)</title>
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[Federal Register Volume 91, Number 12 (Tuesday, January 20, 2026)]
[Notices]
[Page 2434]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-00882]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment on Information
Return for Real Estate Mortgage Investment Conduits (REMICs) and
Issuers of Collateralized Debt Obligations
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 23, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcias, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#146466753a777b7979717a6067547d66673a737b62"><span class="__cf_email__" data-cfemail="c3b3b1a2eda0acaeaea6adb7b083aab1b0eda4acb5">[email protected]</span></a>. Include ``OMB Number: 1545-
1099'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to LaNita Van Dyke, at
(202) 317-6009.
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: Information Return for Real Estate Mortgage Investment
Conduits (REMICs) and Issuers of Collateralized Debt Obligations.
OMB Control Number: 1545-1099.
Form Number: 8811.
Abstract: Current regulations require real estate mortgage
investment conduits (REMICs) to provide Forms 1099 to true holders of
interests in these investment vehicles. Because of the complex
computations required at each level and the potential number of
nominees, the ultimate investor may not receive a Form 1099 and other
information necessary to prepare their tax return in a timely fashion.
Form 8811 collects information for publishing by the IRS so that
brokers can contact REMICs to request the financial information and
timely issue Forms 1099 to holders.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 3,000.
Estimated Time per Respondent: 4 hrs. 23 min.
Estimated Total Annual Burden Hours: 13,140.
Dated: January 13, 2026.
LaNita Van Dyke,
IRS Tax Analyst.
[FR Doc. 2026-00882 Filed 1-16-26; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on January 20, 2026.
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