IRS Extends Form 8881 Information Collection, Seeks Comments
Business and for-profit organizations must comment by Dec 7 2026 on the continued collection of data for Form 8881 credits.
The Internal Revenue Service issued a notice on Oct 2 2026 (FR Doc 2026-20541) extending the currently approved information collection for Form 8881, Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse Retirement Plan. The agency is requesting written comments on or before Dec 7 2026 and cites OMB Control No. 1545-1810.
Form 8881 enables eligible small employers to claim credits under IRC sections 45E, 45T, and 45AA. Section 45E covers qualified start-up costs, employee retirement-education expenses, and certain employer contributions. Section 45T provides a credit for plans that incorporate an eligible automatic contribution arrangement. Section 45AA offers a credit to small employers that provide defined-contribution plans with features benefiting military spouses.
The notice estimates 66,667 responses, each requiring 8 hours, 38 minutes, for a total annual burden of 575,337 hours. The agency notes that there is no change to the previously approved collection and that this action constitutes an extension of the existing requirement.
Comments should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-1810" in the subject line. For additional information or copies of the collection, contact LaNita Van Dyke at 202-317-6009.
All comments will become part of the public record. Respondents are advised not to include confidential or sensitive personal information in their submissions.
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