Notice2026-02172
Agency Information Collection Activities; Comment Request Concerning the Burden Related Information Reporting on Required Returns in the Case of Real Estate Transaction
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
February 3, 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 22 (Tuesday, February 3, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 22 (Tuesday, February 3, 2026)]
[Notices]
[Page 5036]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-02172]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request
Concerning the Burden Related Information Reporting on Required Returns
in the Case of Real Estate Transaction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection and 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 April 6, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments and recommendations to
Andr[eacute]s Garcia, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or by email at
<a href="/cdn-cgi/l/email-protection#bbcbc9da95d8d4d6d6ded5cfc8fbd2c9c895dcd4cd"><span class="__cf_email__" data-cfemail="077775662964686a6a62697374476e757429606871">[email protected]</span></a>. Please include, ``OMB Number: 1545-1592--Public
Comment Request Notice'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Ronald J. Durbala,
(202)-317-5746 or via email at <a href="/cdn-cgi/l/email-protection#83d1c9ecf0e6f3ebadc7f6f1e1e2efe2c3eaf1f0ade4ecf5"><span class="__cf_email__" data-cfemail="c6948ca9b5a3b6aee882b3b4a4a7aaa786afb4b5e8a1a9b0">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
public and Federal agencies with an opportunity to comment on proposed,
revised, and continuing collections of information. This helps the IRS
assess its 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 be 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 reporting requirements in section 6045(e).
OMB Number: 1545-1592.
Project Number(s): Rev. Proc. 2007-12.
Abstract: This revenue procedure sets forth the acceptable form of
the written assurances (certification) that a real estate reporting
person must obtain from the seller of a principal residence to except
such sale or exchange from the information reporting requirements for
real estate transactions under section 6045(e)(5) of the Internal
Revenue Code.
Current Actions: There is no change to the burden previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals.
Estimated Number of Respondents: 2,300,000.
Estimated Time per Respondent: 11 min.
Estimated Total Annual Burden Hours: 420,500.
Dated: January 29, 2026.
Ronald J. Durbala,
Tax Analyst.
[FR Doc. 2026-02172 Filed 2-2-26; 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 February 3, 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.