Notice2026-11408
Agency Information Collection Activities; Comment Request on IRS E-File Provider Participation and Compliance Collections
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
June 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 109 (Monday, June 8, 2026)</title>
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[Federal Register Volume 91, Number 109 (Monday, June 8, 2026)]
[Notices]
[Page 34722]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-11408]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on IRS
E-File Provider Participation and Compliance Collections
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 August 7, 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#09797b68276a6664646c677d7a49607b7a276e667f"><span class="__cf_email__" data-cfemail="8dfdffeca3eee2e0e0e8e3f9fecde4fffea3eae2fb">[email protected]</span></a>. Include ``OMB Control No.
1545-1708'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Marcus W. McCrary, 470-
769-2001.
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: IRS e-file Provider Participation and Compliance
Requirements.
OMB Control Number: 1545-1708.
Publication Number: 1345, 3112, 4163, and Automated Enrollment
Guide.
Abstract: The information collections include reporting,
recordkeeping, and third-party disclosure requirements associated with
IRS e-file provider participation and operational compliance. These
requirements are described in Publication 3112, IRS e-file Application
and Participation; Publication 1345, Authorized IRS e-file Providers of
Individual Income Tax Returns; Publication 4163, Modernized e-File
(MeF) Information for Authorized IRS e-file Providers for Business
Returns; and related IRS e-file guidance, such as the Automated
Enrollment Guide.
Publication 3112 provides information for applicants and Authorized
IRS e-file Providers regarding applying to and participating in IRS e-
file. Publication 1345 provides rules and requirements for Authorized
IRS e-file Providers participating in IRS e-file of individual income
tax returns and related forms and schedules. Publication 4163 provides
MeF information and requirements for Authorized IRS e-file Providers
and Large Taxpayers filing business returns through MeF. The Automated
Enrollment Guide explains enrollment and maintenance of A2A client
application systems for access to IRS e-file functionality. The IRS
uses the collected information to administer IRS e-file program, ensure
compliance with e-file participation requirements, safeguard taxpayer
information, support electronic transmission of returns, and identify
persons and entities participating in the filing of electronic returns.
Current Actions: The IRS is not making substantive changes to the
e-file collection requirements. The purpose of this Federal Register
notice is to renew the OMB approval and make an administrative
clarification to the scope of the collection requirements covered under
OMB Control Number 1545-1708.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations; Not-
for-profit institutions; State, local, or tribal governments.
Estimated Number of Responses: 151,451,972.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 151,451,972.
Dated: June 4, 2026.
Marcus W. McCrary,
Tax Analyst.
[FR Doc. 2026-11408 Filed 6-5-26; 8:45 am]
BILLING CODE 4831-GV-P
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