Agency Information Collection Activities; Comment Request on Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988

Issuing agencies

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

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<title>Federal Register, Volume 91 Issue 193 (Wednesday, October 7, 2026)</title>
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[Federal Register Volume 91, Number 193 (Wednesday, October 7, 2026)]
[Notices]
[Pages 64240-64241]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20539]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on Time 
and Manner of Making Certain Elections Under the Technical and 
Miscellaneous Revenue Act of 1988

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 December 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#ea9a988bc4898587878f849e99aa839899c48d859c"><span class="__cf_email__" data-cfemail="a3d3d1c28dc0cccecec6cdd7d0e3cad1d08dc4ccd5">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-1112'' 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: Time and Manner of Making Certain Elections Under the 
Technical and Miscellaneous Revenue Act of 1988.
    OMB Control Number: 1545-1112.
    Abstract: Section 301.9100-8 provides rules governing the time and 
manner for making certain elections under the Technical and 
Miscellaneous Revenue Act of 1988. The regulation specifies when 
eligible taxpayers must make the applicable elections, the information 
that must be provided, and the manner in which the elections are made, 
generally through statements attached to Federal tax returns or other 
prescribed filings. The information is used by the Internal Revenue 
Service to identify the election being made, determine whether the 
taxpayer is eligible to make the election, and administer the 
applicable provisions of the Internal Revenue Code. The affected 
respondents are taxpayers eligible to make the elections addressed by 
the regulation.
    Current Actions: There are no changes being made to this regulation 
or burden estimates at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, businesses or other 
for-

[[Page 64241]]

profit organizations, State, Local, or Tribal Governments.
    Estimated Number of Respondents: 21,740.
    Estimated Time per Response: 17 minutes.
    Estimated Total Annual Burden Hours: 6,010.

     Dated: October 2, 2026.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2026-20539 Filed 10-6-26; 8:45 am]
BILLING CODE 4831-GV-P


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