Notice2026-06768

Agency Information Collection Activities; Comment Request on Long-Term Care Premiums Paid Statement

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
April 8, 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 67 (Wednesday, April 8, 2026)</title>
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[Federal Register Volume 91, Number 67 (Wednesday, April 8, 2026)]
[Notices]
[Pages 17836-17837]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-06768]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on 
Long-Term Care Premiums Paid Statement

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 June 8, 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#502022317e333f3d3d353e2423103922237e373f26"><span class="__cf_email__" data-cfemail="ee9e9c8fc08d8183838b809a9dae879c9dc0898198">[email&#160;protected]</span></a>. Include OMB Control No. 
1545-NEW 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 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

[[Page 17837]]

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. 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: Long-Term Care Premiums Paid Statement.
    OMB Control Number: 1545-NEW.
    Form Number: 1099-LPS.
    Abstract: Internal Revenue Code (IRC) section 401(a)(39)(E) 
respectively defines a long-term care premium statement and its 
requirements. IRC section 6050Z defines requirements of reporting, 
statements to be furnished, contracts or coverage covering more than 
one insured, and statements to be furnished on request. Issuers of 
certified long-term care insurance that files a long-term care premium 
statement use Form 1099-LPS to report long-term care insurance 
contracts.
    Current Actions: This form is being submitted for new OMB approval.
    Type of Review: New collection.
    Affected Public: Individuals and households, Business or other for-
profit organizations.
    Estimated Number of Respondents: 115.
    Estimated Number of Responses: 115.
    Estimated Time per Response: 12 minutes.
    Estimated Total Annual Burden Hours: 23.

    Approved: April 6, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-06768 Filed 4-7-26; 8:45 am]
BILLING CODE 4831-GV-P


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Indexed from Federal Register on April 8, 2026.

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