Agency Information Collection Activities; Comment Request on Guidance Under Section 529A: Qualified ABLE Programs.

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 198 (Thursday, October 15, 2026)</title>
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[Federal Register Volume 91, Number 198 (Thursday, October 15, 2026)]
[Notices]
[Page 65620]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-21097]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on 
Guidance Under Section 529A: Qualified ABLE Programs.

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 14, 
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#7b0b091a55181416161e150f083b120908551c140d"><span class="__cf_email__" data-cfemail="b8c8cad996dbd7d5d5ddd6cccbf8d1cacb96dfd7ce">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-2293'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jason Schoonmaker, 
(801) 620-6008.

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: Guidance Under Section 529A: Qualified ABLE Programs.
    OMB Control Number: 1545-2293.
    Regulatory Number: TD 9923.
    Abstract: The Stephen Beck, Jr., Achieving a Better Life Experience 
(ABLE) Act of 2014, as part of The Tax Increase Prevention Act of 2014 
(Pub. L. 113-295), added Internal Revenue Code (IRC) section 529A. IRC 
section 529A provides rules under which States or State agencies or 
instrumentalities may establish and maintain a new type of tax-favored 
savings program through which contributions may be made to the account 
of an eligible disabled individual to meet qualified disability 
expenses. These accounts also receive favorable treatment for purposes 
of certain means-tested Federal programs.
    Treasury Regulations section 1.529A-2 provides guidance about the 
requirements applicable to qualified ABLE programs and individuals 
seeking to establish ABLE accounts under such programs.
    Current Actions: There is no change to the previously approved 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and States.
    Estimated Number of Responses: 28,987.
    Estimated Time per Response: 22 minutes.
    Estimated Total Annual Burden Hours: 10,729.

    Dated: October 13, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-21097 Filed 10-14-26; 8:45 am]
BILLING CODE 4831-GV-P


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