IRS Extends Information Collection for Tax Treaty Competent Authority Requests
Individuals, households and for-profit entities must note the Jan 5 2027 comment deadline for the extended collection.
The Internal Revenue Service announced an extension of the information collection tied to Revenue Procedure 2015-40, which governs procedures for requesting competent-authority assistance under tax treaties. The notice confirms there is no change to the previously approved collection and cites OMB Control No. 1545-2044.
Comments on the collection must be received on or before Jan 5 2027 to be considered. Submissions are to be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-2044" in the subject line. For additional information, callers may reach Jason Schoonmaker at (801) 620-6008.
The collection targets individuals or households and business or other for-profit organizations. The IRS estimates 280 responses, each requiring about 30 hours, for a total annual burden of 8,400 hours. The information gathered will be used to assist taxpayers in reaching mutual agreements with the United States and foreign competent authorities when treaty-related tax issues arise.
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