IRS consolidates 51 information returns under single OMB control number

The Department of the Treasury announced that, on or after the date of publication of this notice (Oct. 23 2026), the Internal Revenue Service will seek Office of Management and Budget approval for all 51 information reporting tax forms as a single "collection of information" under OMB Control Number 1545-0108. The control number, currently assigned to Form 1096, will appear on all information returns and related collections.

The change replaces the practice of obtaining separate OMB approvals and burden estimates for each form. Under the new approach, the aggregate burden for the forms - such as Forms 1098, 1099-B, 1099-DA, 1099-DIV, 1099-INT, 1099-MISC, 1099-NEC, 1099-R, 5498, W-9 and their schedules - will be estimated using the IRS's RAAS Taxpayer Burden Model. The model, which supersedes the legacy Arthur D. Little methodology, measures burden based on issuer characteristics, number of forms issued, and whether the form is newly issued, rather than on a line-by-line analysis.

The Treasury is requesting public comment on the proposed collection. Comments must be received on or before Nov. 23 2026 to be assured of consideration and should be submitted within 30 days of publication via www.reginfo.gov/public/do/PRAMain. For additional information, commenters may contact Kerry Dennis at (202) 317-5751 or view draft tax forms at https://www.irs.gov/draft-tax-forms.

Burden estimates for the consolidated collection will be displayed differently in PRA notices on tax forms, in Federal Register notices, and in OMB's database of approved collections, reflecting the aggregate approach mandated by the new methodology.