Notice2026-03293

Agency Information Collection Activities; Comment Request on Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes

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 19, 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 33 (Thursday, February 19, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 33 (Thursday, February 19, 2026)]
[Notices]
[Pages 8056-8057]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-03293]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on 
Application for Extension of Time To File a Return and/or Pay U.S. 
Estate (and Generation-Skipping Transfer) Taxes

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 April 20, 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#08787a69266b6765656d667c7b48617a7b266f677e"><span class="__cf_email__" data-cfemail="215153400f424e4c4c444f5552614853520f464e57">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-0181'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: 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

[[Page 8057]]

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: Application for Extension of Time to File a Return and/or 
Pay U.S. Estate (and Generation-Skipping Transfer) Taxes.
    OMB Control Number: 1545-0181.
    Form Number: 4768.
    Abstract: Form 4768 permits an executor to request an extension of 
time to file an U.S. estate (and generation-skipping) tax return and/or 
to pay the estate (and generation-skipping) taxes in certain cases.
    Current Actions: There is no change to the previously approved 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and business or other for-profit 
organizations.
    Estimated Number of Responses: 18,500.
    Estimated Time per Response: 1 hour, 29 minutes.
    Estimated Total Annual Burden Hours: 27,565.

    Dated: February 17, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-03293 Filed 2-18-26; 8:45 am]
BILLING CODE 4831-GV-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 19, 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.