Notice2026-01485
Agency Information Collection Activities; Comment Request on Dividends and Distributions
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 27, 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 17 (Tuesday, January 27, 2026)</title>
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[Federal Register Volume 91, Number 17 (Tuesday, January 27, 2026)]
[Notices]
[Page 3628]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01485]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Dividends and Distributions
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments. 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 30, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#c7b7b5a6e9a4a8aaaaa2a9b3b487aeb5b4e9a0a8b1"><span class="__cf_email__" data-cfemail="acdcdecd82cfc3c1c1c9c2d8dfecc5dedf82cbc3da">[email protected]</span></a>. Include
``OMB Number: 1545-0110 subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Marcus W. McCrary.
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: Dividends and Distributions.
OMB Control Number: 1545-0110.
Regulation Project Number: Form 1099-DIV.
Abstract: Form 1099-DIV is used by the IRS to ensure that dividends
are properly reported as required by Internal Revenue Code section
6402, that liquidation distributions are correctly reported as required
by Internal Revenue Code section 6403, and to determine whether payees
are correctly reporting their income.
Current Actions: There are no changes to the existing collection.
However, the estimated number of responses has been updated based on
current filing data.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit groups.
Estimated Number of Respondents: 110,115,626.
Estimated Time per Respondent: 28 minutes.
Estimated Total Annual Burden Hours: 51,754,344.
Dated: January 22, 2026.
Marcus W. McCrary,
Tax Analyst.
[FR Doc. 2026-01485 Filed 1-26-26; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on January 27, 2026.
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