Notice2026-08263
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests
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 28, 2026
Issuing agencies
Treasury Department
Abstract
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
Full Text
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<title>Federal Register, Volume 91 Issue 81 (Tuesday, April 28, 2026)</title>
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[Federal Register Volume 91, Number 81 (Tuesday, April 28, 2026)]
[Notices]
[Pages 22917-22918]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-08263]
[[Page 22917]]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple Internal Revenue Service Information
Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice of information collection; request for comment.
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SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before May 28, 2026 to be
assured of consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#4515170405313720243630373c6b222a33"><span class="__cf_email__" data-cfemail="5d0d0f1c1d292f383c2e282f24733a322b">[email protected]</span></a>, calling
(202) 927-5331, or viewing the entire information collection request at
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
1. Title: Heavy Highway Vehicle Use Tax Return.
OMB Control Number: 1545-0143.
Type of Request: Revision of a currently approved collection.
Description: Form 2290 and 2290-SP are used to compute and report
the tax imposed by section 4481 on the highway use of certain motor
vehicles. The information is used to determine whether the taxpayer has
paid the correct amount of tax.
Form Number: Form 2290 and 2290-SP.
Affected Public: Individuals, Business or other for-profit; not-
for-profit organizations.
Estimated Number of Responses: 965,100.
Estimated Time per Response: 16 hours, 33 minutes.
Estimated Total Annual Burden Hours: 15,972,406.
2. Title: Information Reporting for Payments Made in Settlement of
Payment Card and Third-Party Network Transactions.
OMB Control Number: 1545-2205.
Type of Request: Revision of a currently approved collection.
Description: This information collection covers final regulations
implementing amendments to the Income Tax Regulations (26 CFR part 1)
relating to information reporting under sections 6041, 6041A, 6050W,
and 6051 of the Internal Revenue Code (Code). The form reflects
payments made in settlement of merchant card and third-party network
transactions for purchases of goods and/or services made with merchant
cards and through third-party networks.
Form Number: Form 1099-K.
Affected Public: Individuals or households, Business or other for-
profit groups, Not-for-profit institutions, Farms, Federal Government,
State, Local, or Tribal Governments.
Estimated Number of Respondents: 13,340,100.
Estimated Time per Response: 28 minutes.
Estimated Total Annual Burden Hours: 6,403,248.
3. Title: Revenue Procedure 2001-29, Leveraged Leases.
OMB Control Number: 1545-1738.
Type of Request: Extension of a currently approved collection.
Description: Revenue Procedure 2001-29 sets forth the information
and representation required to be furnished by taxpayers in requests
for advanced rulings on leveraged lease transactions. Section 3 of the
Revenue Procedure sets forth a list of general information
requirements, and Section 4 includes specific information requirements
that taxpayers should include in an initial ruling request. This
information can help the Internal Revenue Service more promptly and
efficiently process the request.
Regulation Project Number: Revenue Procedure 2001-29.
Affected Public: Business or other for-profit organizations,
Individuals and households, and not-for-profit institutions.
Estimated Number of Respondents: 10.
Estimated Time per Response: 80 hours.
Estimated Total Annual Burden Hours: 800.
4. Title: Source of Income from Certain Space and Ocean Activities;
Source of Communications Income.
OMB Control Number: 1545-1718.
Type of Request: Extension of a currently approved collection.
Description: TD 9305 contains final regulations under section
863(d) governing the source of income from certain space and ocean
activities. The final regulations primarily affect persons who derive
income from activities conducted in space, or on or under water not
within the jurisdiction of a foreign country, possession of the United
States, or the United States (in international water). The final
regulations also affect persons who derive income from transmission of
communications.
Regulatory Project Number: TD 9305.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 250.
Estimated Total Number of Annual Responses: 300.
Estimated Time per Response: 5 hours.
Estimated Total Annual Burden Hours: 1,500.
5. Title: Reverse Like-kind Exchanges.
OMB Control Number: 1545-1701.
Type of Request: Extension of a currently approved collection.
Description: The revenue procedure provides a safe harbor for
reverse like-kind exchanges under which a transaction using a
``qualified exchange accommodation arrangement'' will qualify for non-
recognition treatment under Sec. 1031 of the Internal Revenue Code.
Regulatory Project Number: Revenue Procedure 2000-37 (as modified
by Revenue Procedure 2004-51).
Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
Estimated Number of Respondents: 1,600.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 3,200.
6. Title: Reimbursable Agreement--Non-Federal Entities and
Statistics of Income--User Fee.
OMB Control Number: 1545-2235.
Type of Request: Extension of a currently approved collection.
Description: Form 14417, Reimbursable Agreement--Non-Federal
Entities, was developed for funds in reimbursable agreements with non-
federal entities such as state, local, foreign governments and non-
federal public entities. Form 14417-A, Statistics of income-User Fee,
was developed to be used to purchase aggregate tax return data after a
customer contacts the Statistics of Income (SOI) Division requesting
data not already available on our TaxStats IRS website.
[[Page 22918]]
Form Number: Form 14417 & 14417-A.
Affected Public: State, Local, and Tribal governments.
Estimated Number of Respondents: 65.
Estimated Time per Response: 32 minutes.
Estimated Total Annual Burden Hours: 35.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2026-08263 Filed 4-27-26; 8:45 am]
BILLING CODE 4831-GV-P
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