IRS Recalculates Burden Estimate for Refund Inquiry Form 3911

The revised estimate applies to individuals, businesses and nonprofits filing Form 3911, with comments due by Jan. 5 2027.

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The Internal Revenue Service announced a recalculation of the estimated respondent burden for Form 3911, Taxpayer Statement Regarding Refund. The notice does not change the previously approved information collection, but provides a new estimate of time required to complete the form.

Comments on the revised estimate must be submitted on or before January 5, 2027. Submissions should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-1384" in the subject line.

Form 3911 is used by taxpayers to notify the IRS that a previously claimed refund has not been received, was lost, stolen, or destroyed, while IRS records indicate the refund was issued. The collection affects individuals or households, business or other for-profit organizations, and not-for-profit institutions. The notice estimates 200,000 responses, each taking 13 minutes, for a total annual burden of 46,000 hours.

The IRS invites comments on the necessity, utility, accuracy of the burden estimate, and ways to enhance quality or reduce burden, including automated collection techniques. For additional information or copies of the collection, contact Jason Schoonmaker at (801) 620-6008.

The notice, dated November 3, 2026, extends the currently approved collection and will be summarized in the request for OMB approval.

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