Notice2026-02817
Agency Information Collection Activities: Comment Request Burden Related to Form 1099-MISC
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]
[Pages 6732-6733]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-02817]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment Request Burden
Related to Form 1099-MISC
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.
[[Page 6733]]
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#e2929083cc818d8f8f878c9691a28b9091cc858d94"><span class="__cf_email__" data-cfemail="9eeeecffb0fdf1f3f3fbf0eaeddef7ecedb0f9f1e8">[email protected]</span></a>. Please include, ``OMB Number: 1545-0115--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#e5b7af8a9680958dcba1909787848984a58c9796cb828a93"><span class="__cf_email__" data-cfemail="7a283015091f0a12543e0f08181b161b3a130809541d150c">[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: Miscellaneous Income.
OMB Number: 1545-0115.
Form Number(s): Form 1099-MISC.
Abstract: Form 1099-MISC is used by payers to report payments of
$600 or more of rents, prizes and awards, medical and health care
payments, nonemployee compensation, and crop insurance proceeds, $10 or
more of royalties, any amount of fishing boat proceeds, certain
substitute payments, golden parachute payments, and an indication of
direct sales of $5,000 or more.
Current Actions: Changes made to comply with Public Law 119-21
(Sec. 70201 and 70202) will result in a burden decrease of 69,348
hours. Updated estimates based on 2025 Pub 6961 will decrease the
estimated annual responses by 6,573,550.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals, not-for-profit institutions, farms, and Federal, state,
local or tribal governments.
Estimated Number of Respondents: 43,763,450.
Estimated Time per Respondent: 28 min.
Estimated Total Annual Burden Hours: 20,568,822.
Dated: February 10, 2026.
Ronald J. Durbala,
Tax Analyst.
[FR Doc. 2026-02817 Filed 2-11-26; 8:45 am]
BILLING CODE 4831-GV-P
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