Notice2026-05192
Agency Information Collection Activities; Comment Request on Application To Adopt, Change, or Retain a Tax Year
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
March 17, 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 51 (Tuesday, March 17, 2026)</title>
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[Federal Register Volume 91, Number 51 (Tuesday, March 17, 2026)]
[Notices]
[Page 12907]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-05192]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Application To Adopt, Change, or Retain a Tax Year
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; 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 May 18, 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#29595b48074a4644444c475d5a69405b5a074e465f"><span class="__cf_email__" data-cfemail="6c1c1e0d420f0301010902181f2c051e1f420b031a">[email protected]</span></a>. Include ``OMB Control No.
1545-0134'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Kerry Dennis, (202)
317-5751.
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: Application to Adopt, Change, or Retain a Tax Year.
OMB Control Number: 1545-0134.
Form Number: 1128.
Abstract: Form 1128 is needed to process taxpayers' request to
change their tax year. All information requested is used to determine
whether the application should be approved. Respondents are taxable and
nontaxable entities including individuals, partnerships, corporations,
estates, tax-exempt organizations and cooperatives. This collection of
information only includes the estimates for estates, trusts, tax-exempt
organizations and cooperatives. Burden for other respondents can be
found under 1545-0123 for partnerships and corporations, and 1545-0074
for individuals.
Current Actions: There are no changes to the form that would affect
burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Estates, trusts, tax-exempt organizations and
cooperatives.
Estimated Number of Responses: 9,788.
Estimated Time per Response: 23 hours, 43 minutes.
Estimated Total Annual Burden Hours: 232,066 hours.
Dated: March 13, 2026.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2026-05192 Filed 3-16-26; 8:45 am]
BILLING CODE 4831-GV-P
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