IRS seeks comments on election filing information collection
Individuals, businesses and governments may comment through Dec. 7, 2026 on the election-making requirements under the 1988 Technical and Miscellaneous Revenue Act.
The Internal Revenue Service published a notice of information collection (FR Doc No. 2026-20539) extending the currently approved collection for the regulation titled "Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988." The notice confirms that there are no changes to the regulation or to the burden estimates at this time.
The collection, identified by OMB Control No. 1545-1112, covers the rules in Section 301.9100-8 that govern when eligible taxpayers must make the applicable elections, the information required, and the manner of filing, generally through statements attached to federal tax returns or other prescribed filings. The IRS uses the information to identify the election, determine eligibility, and administer the relevant provisions of the Internal Revenue Code.
Comments must be received on or before December 7, 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. 1545-1112" in the subject line. For additional information, Kerry Dennis can be reached at (202) 317-5751.
The agency estimates 21,740 respondents, each spending about 17 minutes, for a total annual burden of 6,010 hours. The notice invites comment on the necessity, accuracy of burden estimates, quality, utility, clarity, and ways to minimize respondent burden, including use of automated collection techniques.
All comments will be summarized and may become part of the public record, and the IRS will incorporate them into its request for OMB approval.
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