IRS Extends Cognitive Research Data Collection, Opens Comment Period
Individuals, businesses and other for-profit entities must consider the IRS's extended cognitive research survey, with comments due by Dec 7 2026.
The Internal Revenue Service announced an extension of its OMB-approved information collection on cognitive and psychological research, inviting public comment through December 7, 2026. The collection, identified by OMB Control No. 1545-1349, applies to individuals and businesses or other for-profit organizations.
The research seeks to improve data-collection quality by examining psychological and cognitive aspects of interviewing processes, forms redesign, survey and tax-collection technology, and operating procedures. The IRS will conduct opinion surveys, focus-group sessions, think-aloud interviews, and usability studies related to forms submission and system or product development.
The agency estimates 10,000 respondents will participate, each spending about 1 hour, 30 minutes, for a total annual burden of 15,000 hours. Written comments should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-1349" in the subject line.
Comment topics include the necessity and practical utility of the collection, accuracy of the burden estimate, ways to enhance quality and clarity, methods to reduce respondent burden through automation or other technology, and estimates of capital, start-up, operation, maintenance and service costs. All comments become part of the public record.
For additional information or copies of the collection, contact Kerry Dennis at (202) 317-5751.
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