Agency Information Collection Activities; Comment Request on Form 8881

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.

Full Text

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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]
[Page 64239]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20541]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on Form 
8881

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#304042511e535f5d5d555e4443705942431e575f46"><span class="__cf_email__" data-cfemail="d0a0a2b1feb3bfbdbdb5bea4a390b9a2a3feb7bfa6">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-1810'' 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 LaNita 
Van Dyke, 202-317-6009.

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 its 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 be 
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: Form 8881--Credit for Small Employer Pension Plan Startup 
Costs, Auto-Enrollment, and Military Spouse Retirement Plan.
    OMB Control Number: 1545-1810.
    Form Number: 8881.
    Abstract: Eligible small employers use Form 8881 to claim credits 
under the Internal Revenue Code sections 45E, 45T, and 45AA. Section 
45E provides a credit for qualified start-up costs incurred by an 
employer in establishing or administering an eligible employer plan, 
for the retirement-related education of employees with respect to the 
plan, and for certain employer contributions to an eligible employer 
plan. Section 45T provides a credit when a qualified employer plan 
includes an eligible automatic contribution arrangement, as defined in 
section 414(w)(3). Section 45AA provides a credit to eligible small 
employers that offer defined contribution plans with specific features 
that benefit military spouses.
    Current Actions: There is no change to the previously approved 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 66,667.
    Estimated Time per Response: 8 hours, 38 minutes.
    Estimated Total Annual Burden Hours: 575,337.

    Dated: October 2, 2026.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2026-20541 Filed 10-6-26; 8:45 am]
BILLING CODE 4831-GV-P


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