Notice2026-01863
Agency Information Collection Activities: Comment on IRS Taxpayer Burden Surveys
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
<html>
<head>
<title>Federal Register, Volume 91 Issue 20 (Friday, January 30, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 20 (Friday, January 30, 2026)]
[Notices]
[Pages 4186-4187]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01863]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment on IRS Taxpayer
Burden Surveys
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 31, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#a1d1d3c08fc2ceccccc4cfd5d2e1c8d3d28fc6ced7"><span class="__cf_email__" data-cfemail="93e3e1f2bdf0fcfefef6fde7e0d3fae1e0bdf4fce5">[email protected]</span></a>. Include ``OMB Number: 1545-
2212'' 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: IRS Taxpayer Burden Surveys.
OMB Control Number: 1545-2212.
Abstract: The IRS Taxpayer Burden Surveys are designed to gather
statistically representative data that allows the IRS to provide
accurate estimates of taxpayer compliance burden. These surveys also
help the IRS understand how and why taxpayer burden changes over time.
An ongoing survey effort is necessary to inform the IRS of the impact
of ever-changing tax law that leads to regularly-issued and updated IRS
regulations as well as improvements and changes in tax-filing
technology.
Changes in tax regulations, tax administration, tax preparation
methods, and taxpayer behavior continue to alter the amount and
distribution of taxpayer burden. Data from updated surveys will better
reflect the current tax rules and regulations, the increased usage of
tax preparation software, increased efficiency of such
[[Page 4187]]
software, changes in tax preparation regulations, the increased use of
electronic filing, the behavioral response of taxpayers to the tax
system, the changing use of services, both IRS and external, and
related information collection needs.
Current Actions: The Taxpayer Burden Surveys allow RAAS to update
and validate the IRS Taxpayer Burden Model which is used to provide
estimates for consolidated taxpayer segments, such as OMB numbers 1545-
0074, 1545-0123, and 1545-0047. These surveys are being submitted for
revision purposes.
----------------------------------------------------------------------------------------------------------------
Average annual Total monetized
Data collection Responses burden hours Total hours cost ($) *
----------------------------------------------------------------------------------------------------------------
Individual Taxpayers.......................... 30,000 3,300 9,900 323,334
ITB-A (Individual Taxpayers--Amended Returns). 3,500 356 1,075 35,110
ITB-L (Individual Taxpayers--Late Filers)..... 7,000 717 1,505 70,219
Business Taxpayer Burden (BTBS & BTBL)........ 12,500 1,375 4,125 134,723
Tax-Exempt Organization (TEB)................. 12,000 1,200 3,600 117,576
TEB 990-N..................................... 900 88 265 8,655
Information Returns (IRBS).................... 10,000 1,100 3,300 107,778
Employer Reporting Burden (ERB)............... 3,750 413 1,238 40,417
Trust/Estate Income (TEIT-T & TEIT-E)......... 13,500 1,325 3.975 129,824
Excise Tax (EXT).............................. 3,000 317 950 31,027
Estate Transfer Tax (ETT)..................... 3,150 333 998 32,578
Gift Transfer Tax (GTT)....................... 7,500 792 2,375 77,568
Retirement Plan Burden (RPB).................. 6,150 649 1,948 63,605
Individual Taxpayers, Enforcement (ITB-E)..... 5,000 550 1,650 53,889
Business Compliance (BCBS & BCBL)............. 8,875 976 2,929 95,653
Special Studies--Individual Taxpayers......... 37,500 4,125 12,375 404,168
Special Studies--Entities..................... 37,500 4,125 12,375 404,168
-----------------------------------------------------------------
Total..................................... .............. 21,742 65,226 *2,130,289
----------------------------------------------------------------------------------------------------------------
* Based on May 2024 average wage rate from the Bureau of Labor and Statistics Occupational Employment Survey.
Monetized value at 32.66 per hour.
Type of Review: Revision of a currently approved collection.
Affected Public: Individual, Business or other for-profit
organizations.
Estimated Total Number of Responses: 201,825.
Estimated Time per Respondent: 19 min.
Estimated Total Burden Hours: 65,226.
Approved: January 28, 2026.
LaNita Van Dyke,
IRS Tax Analyst.
[FR Doc. 2026-01863 Filed 1-29-26; 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 30, 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.