Notice2026-02811
Agency Information Collection Activities: Comment Request on Burden Related to Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons
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 12, 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 29 (Thursday, February 12, 2026)</title>
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[Federal Register Volume 91, Number 29 (Thursday, February 12, 2026)]
[Notices]
[Page 6734]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-02811]
[[Page 6734]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment Request on
Burden Related to Form 1120-ND, Return for Nuclear Decommissioning
Funds and Certain Related Persons
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection and 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 April 13, 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#80f0f2e1aee3efedede5eef4f3c0e9f2f3aee7eff6"><span class="__cf_email__" data-cfemail="413133206f222e2c2c242f3532012833326f262e37">[email protected]</span></a>. Please include, ``OMB Number: 1545-0954--Public
Comment Request Notice'' 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 Ronald
J. Durbala, (202) 317-5746 or via email at <a href="/cdn-cgi/l/email-protection#5f0d15302c3a2f37711b2a2d3d3e333e1f362d2c71383029"><span class="__cf_email__" data-cfemail="f1a3bb9e82948199dfb5848393909d90b1988382df969e87">[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: Return for Nuclear Decommissioning Funds and Certain Related
Persons.
OMB Number: 1545-0954.
Form Number(s): Form 1120-ND.
Abstract: This form is used by nuclear decommissioning funds to
report contributions received, income earned, administration expenses,
and the tax on modified gross income. It is also sometimes used to
report and pay the section 4951 taxes on self-dealing.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 100.
Estimated Time per Respondent: 32 hrs., 35 min.
Estimated Total Annual Burden Hours: 3,259.
Dated: February 9, 2026.
Ronald J. Durbala,
Tax Analyst.
[FR Doc. 2026-02811 Filed 2-11-26; 8:45 am]
BILLING CODE 4831-GV-P
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