Notice2026-01814
Agency Information Collection Activities; Comment Request on Annual Return/Report of Employee Benefit Plan
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 30, 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 20 (Friday, January 30, 2026)</title>
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[Federal Register Volume 91, Number 20 (Friday, January 30, 2026)]
[Notices]
[Pages 4185-4186]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01814]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Annual Return/Report of Employee Benefit Plan
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.
[[Page 4186]]
DATES: Written comments should be received on or before March 31, 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#99e9ebf8b7faf6f4f4fcf7edead9f0ebeab7fef6ef"><span class="__cf_email__" data-cfemail="364644571855595b5b53584245765f444518515940">[email protected]</span></a>. Include ``OMB Control No.
1545-1610'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection 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 Jason
Schoonmaker, (801) 620-6008.
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: Annual Return/Report of Employee Benefit Plan.
OMB Control Number: 1545-1610.
Form Number: 5500 and associated Schedules, 5500-SF, 5500-EZ and
5558.
Abstract: The Annual Return/Report of Employee Benefit Plan is an
annual information return filed by employee benefit plans. The IRS uses
this information for a variety of matters, including ascertainment
whether a qualified retirement plan appears to conform to requirements
under the Internal Revenue Code or whether the plan should be audited
for compliance. Form 5500 including all required schedules and
attachments is an annual return filed to report information concerning
employee benefit plans and Direct Filing Entities. Form 5500-SF is a
simplified annual reporting form for use by certain small pension and
welfare benefit plans. Form 5500-EZ is an annual return filed by a one
participant plans and foreign plans that are not subject to the
requirements of section 104 (a) of the Employee Retirement Income
Security Act of 1974 (ERISA). Form 5558 is used to apply for a one-time
extension of time to file the Form 5500 series and the Form 8955-SSA.
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, and
individuals or households.
Estimated Number of Responses: 1,706,419.
Estimated Time per Response: 1 hour, 34 minutes.
Estimated Total Annual Burden Hours: 2,674,140.
Dated: January 27, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-01814 Filed 1-29-26; 8:45 am]
BILLING CODE 4830-01-P
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