IRS extends information collection for ABLE program guidance

The Internal Revenue Service issued a notice (FR Doc No: 2026-21097, page 65620) extending the currently approved information collection for guidance under Internal Revenue Code section 529A, which governs Qualified ABLE Programs. The notice confirms there is no change to the previously approved collection and cites OMB Control No. 1545-2293 and Regulatory Number TD 9923.

The collection supports the Stephen Beck, Jr., Achieving a Better Life Experience (ABLE) Act of 2014, which added section 529A to allow states, state agencies, or instrumentalities to establish tax-favored savings accounts for eligible disabled individuals. Treasury Regulations section 1.529A-2 provide the detailed requirements for qualified ABLE programs and for individuals seeking to open ABLE accounts.

The IRS estimates 28,987 responses, each taking about 22 minutes, for a total annual burden of 10,729 hours. The agency invites public comment on the necessity, utility, accuracy of the burden estimate, and ways to improve or reduce the collection burden, including the use of automated techniques. Comments must be received on or before December 14, 2026 to be assured of consideration.

Written comments should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-2293" in the subject line. For additional information or copies of the collection, contact Jason Schoonmaker at (801) 620-6008. The notice was dated October 13, 2026 and signed by Tax Analyst Jason M. Schoonmaker.