IRS extends Form 15254 information collection, seeks public comment
The extension applies to partnerships filing Section 754 revocation requests, with comments due by Jan. 8 2027.
The Internal Revenue Service issued a notice (FR Doc No. 2026-22806) on November 5, 2026, extending the information collection for Form 15254, a public-use form used by partnerships to request a Section 754 revocation. The collection is identified by OMB Control No. 1545-2297.
The agency states there is no change to the previously approved collection; the extension continues the same requirements. Form 15254 must be accessed via IRS.gov and submitted with the required documents.
The collection is classified as an extension of a currently approved collection. The affected public is business or other for-profit organizations. The notice estimates 50 responses annually, each requiring 5 hours, 7 minutes, for a total annual burden of 256 hours.
Comments are invited on the necessity, burden accuracy, quality, and ways to minimize the burden, including automated techniques. Written comments must be received on or before January 8, 2027 and addressed to Andres Garcia, including the OMB control number in the subject line. For additional information, contact LaNita Van Dyke at 202-317-6009.
All comments become part of the public record and will be summarized in the request for OMB approval.
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