Notice2026-00883
Agency Information Collection Activities; Comment Request Concerning Source of Income From Certain Space and Ocean Activities; Source of Communications Income
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
<html>
<head>
<title>Federal Register, Volume 91 Issue 12 (Tuesday, January 20, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 12 (Tuesday, January 20, 2026)]
[Notices]
[Page 2436]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-00883]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request
Concerning Source of Income From Certain Space and Ocean Activities;
Source of Communications Income
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
-----------------------------------------------------------------------
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 Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#19696b78377a7674747c776d6a59706b6a377e766f"><span class="__cf_email__" data-cfemail="d0a0a2b1feb3bfbdbdb5bea4a390b9a2a3feb7bfa6">[email protected]</span></a>. Include, ``OMB Control No.
1545-1718'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions 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: Source of Income from Certain Space and Ocean Activities;
Source of Communications Income.
OMB Control Number: 1545-1718.
Regulation Project Number: TD 9305.
Abstract: TD 9305 contains final regulations under section 863(d)
governing the source of income from certain space and ocean activities.
The final regulations primarily affect persons who derive income from
activities conducted in space, or on or under water not within the
jurisdiction of a foreign country, possession of the United States, or
the United States (in international water). The final regulations also
affect persons who derive income from transmission of communications.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 250.
Estimated Total Number of Annual Responses: 300.
Estimated Time per Respondent: 5 hours.
Estimated Total Annual Burden Hours: 1,500.
Dated: January 14, 2026.
Marcus W. McCrary,
Tax Analyst.
[FR Doc. 2026-00883 Filed 1-16-26; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on January 20, 2026.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.