Notice2026-17781
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
September 1, 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
<html>
<head>
<title>Federal Register, Volume 91 Issue 168 (Tuesday, September 1, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 168 (Tuesday, September 1, 2026)]
[Notices]
[Pages 56286-56287]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-17781]
[[Page 56286]]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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 October 1, 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#c393918283b7b1a6a2b0b6b1baeda4acb5"><span class="__cf_email__" data-cfemail="98c8cad9d8eceafdf9ebedeae1b6fff7ee">[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: Country-by-Country Reporting.
OMB Control Number: 1545-2272.
Type of Request: Extension of a currently approved collection.
Description: 26 CFR 1.6038-4, issued under the authority of 26
U.S.C. 6001, 6011, 6012, 6031, 6038, and 7805, requires U.S. persons
that are the ultimate parent entity of a U.S. multinational enterprise
(U.S. MNE) group with annual revenue for the preceding reporting period
of $850 million or more to file Form 8975 with their income tax return.
Form 8975 and Schedules A (Form 8975) are used by filers to annually
report certain information with respect to the filer's U.S. MNE group
on a country-by-country basis. The filer must list the U.S. MNE group's
constituent entities, indicating each entity's tax jurisdiction (if
any), country of organization and main business activity, and provide
financial and employee information for each tax jurisdiction in which
the U.S. MNE does business. The financial information includes
revenues, profits, income taxes paid and accrued, stated capital,
accumulated earnings, and tangible assets other than cash. Separate
Schedules A (Form 8975) are filed for each tax jurisdiction in which a
group has one or more constituent entities resident.
Form Number: Form 8975.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 46,790.
Estimated Time per Response: 6 hours, 41 minutes.
Estimated Total Annual Burden Hours: 299,822.
2. Title: Carrier Summary Report, Terminal Operator Report, and
Request for Extension of Time to File an ExSTARS Information Return.
OMB Control Number: 1545-1733.
Type of Request: Extension of a currently approved collection.
Description: Representatives of the motor fuel industry, state
governments, and the Federal government are working to ensure
compliance with excise taxes on motor fuels. This joint effort has
resulted in a system to track the movement of all products to and from
terminals. Form 720-CS is an information return used by bulk transport
carriers to report monthly receipts and disbursements of all liquid
products at a storage location designated by a facility control number
(FCN). Form 720-TO is completed by terminal operators to report monthly
receipts and disbursements of all liquid products to and from all
approved terminals. Form 8809-EX is used to request a 30-day extension
of time to file an Excise Summary Terminal Activity Reporting System
(ExSTARS) information report (Form 720-CS or Form 720-TO).
Form Number: Form 720-CS, 720-TO, and 8809-EX.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 544,380.
Estimated Time per Response: 4 hours, 39 minutes.
Estimated Total Annual Burden Hours: 2,530,383.
3. Title: Return for Nuclear Decommissioning Funds and Certain
Related Persons.
OMB Control Number: 1545-0954.
Type of Request: Extension of a currently approved collection.
Description: This form is used by nuclear decommissioning funds to
report contributions received, income earned, administration expenses,
and the tax on modified gross income. It is also sometimes used to
report and pay the section 4951 taxes on self-dealing.
Form Number: Form 1120-ND.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 10.
Estimated Time per Response: 32 hours, 35 minutes.
Estimated Total Annual Burden Hours: 326.
4. Title: IRS e-file Provider Participation and Compliance
Requirements.
OMB Control Number: 1545-1708.
Type of Request: Revision of a currently approved collection.
Description: 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.
Publication Number: 1345, 3112, 4163, and Automated Enrollment
Guide.
Affected Public: Business or other for-profit organizations; Not-
for-profit institutions; State, local, or tribal governments.
[[Page 56287]]
Estimated Number of Respondents: 151,451,972.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 151,451,972.
5. Title: Clean Vehicle Credits.
OMB Control Number: 1545-2137.
Type of Request: Extension of a currently approved collection.
Description: Revenue Procedure 2022-42 provides procedures for
vehicle manufacturers to certify qualified clean vehicles and submit
monthly reports to the IRS regarding vehicles eligible for the clean
vehicle credits under sections 30D, 45W, and 25E. The collection of
information is used by the IRS to verify manufacturer eligibility,
determine whether vehicles satisfy statutory requirements, verify the
amount of allowable credits, and support seller reporting obligations.
This submission is limited to the collections associated with Form
15400, Clean Vehicle Seller Report, and the manufacturer monthly
reporting requirements under Revenue Procedure 2022-42. There has been
a decrease in the number of respondents and overall burden due to
statutory changes. The clean vehicle credits under sections 25E, 30D,
and 45W, to which this collection relates, were terminated under the
OBBBA for vehicles acquired after September 30, 2025. As a result of
the statutory termination of the credits, the IRS expects a reduction
in the volume of filings and associated burden associated with Revenue
Procedure 2022-42, including Form 15400 and manufacturer monthly
reporting requirements.
Regulatory Project Number: Revenue Procedure 2022-42.
Affected Public: Individuals or Households; Business or other for-
profit organizations.
Estimated Number of Respondents: 200.
Estimated Time per Response: 2 hours 15 minutes.
Estimated Total Annual Burden Hours: 1,125.
6. Title: Low-Income Communities Bonus Credit Program.
OMB Control Number: 1545-2308.
Type of Request: Extension of a currently approved collection.
Description: TD 9979 contains final regulations concerning the
application of the low-income communities bonus credit program for the
energy investment credit established pursuant to the Inflation
Reduction Act of 2022. Revenue Procedure (Rev Proc 2023-27) provides
procedural and clarifying guidance applicable to section 48(e).
Regulatory Project Number: Treasury Decision 9979, Revenue
Procedure 2023-27 and Revenue Procedure 2024-19.
Affected Public: Businesses or other for-profit organizations.
Estimated Number of Respondents: 70,000.
Estimated Time per Response: 3 hours.
Estimated Total Annual Burden Hours: 210,000.
7. Title: Pre-Filing Registration for Elective Payment and Transfer
Elections.
OMB Control Number: 1545-2310.
Type of Request: Extension of a currently approved collection.
Description: Treasury Decisions (TD) 9988, 9989, and 9993 prescribe
the procedures to register and make payment elections under Internal
Revenue Code sections 48D, 6417, and 6418.
Regulatory Project Number: TD 9988, 9989, and 9993.
Affected Public: Business or other for-profit organizations;
Individuals or Households.
Estimated Number of Respondents: 70,500.
Estimated Time per Response: 6 hours, 12 minutes.
Estimated Total Annual Burden Hours: 434,471.
8. Title: Reporting Requirements for Recipients of Points Paid on
Residential Mortgages and Mortgage Interest Statement.
OMB Control Number: 1545-1380.
Type of Request: Extension of a currently approved collection.
Description: Internal Revenue Code (IRC) section 6050H provides
that an information return must be made by any person who is engaged in
a trade or business and who, during that trade or business, receives
from any individual $600 or more of interest on any mortgage in a
calendar year. Any person required to make an information return under
IRC section 6050H also must furnish a statement to the payor of record
on or before January 31 of the year following the calendar year in
which the interest was received. Form 1098, Mortgage Interest
Statement, is used to report mortgage interest (including points)
received during the year.
Form Number: Form 1098.
Affected Public: Businesses or other for-profit organizations.
Estimated Number of Respondents: 75,912,060.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 18,946,931.
9. Title: Miscellaneous Income.
OMB Control Number: 1545-0115.
Type of Request: Revision of a currently approved collection.
Description: Form 1099-MISC is used by payers to report payments of
$600 or more of rents, prizes and awards, medical and health care
payments, nonemployee compensation, and crop insurance proceeds, $10 or
more of royalties, any amount of fishing boat proceeds, certain
substitute payments, golden parachute payments, and an indication of
direct sales of $5,000 or more.
Form Number: Form 1099-MISC.
Affected Public: Business or other for-profit organizations,
individuals, not-for-profit institutions, farms, and Federal, state,
local or tribal governments.
Estimated Number of Respondents: 43,763,450.
Estimated Time per Response: 28 minutes.
Estimated Total Annual Burden Hours: 20,568,822.
10. Title: Form 8857--Request for Innocent Spouse Relief.
OMB Control Number: 1545-1596.
Type of Request: Extension of a currently approved collection.
Description: Section 6103(e) of the Internal revenue code allows
taxpayers to request, and IRS to grant, ``innocent spouse'' relief
when: taxpayer filed a joint return with tax substantially understated;
taxpayer establishes no knowledge of or benefit from, the
understatement; and it would be inequitable to hold the taxpayer
liable. Form 8857 is used to request relief from liability of an
understatement of tax on a joint return resulting from a grossly
erroneous item attributable to the spouse.
Form Number: Form 8857.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 50,000.
Estimated Time per Response: 6 hours, 19 minutes.
Estimated Total Annual Burden Hours: 316,000.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2026-17781 Filed 8-31-26; 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 September 1, 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.