IRS Seeks Comments on Fuel Tax Information Collection Burden

The Internal Revenue Service issued Notice FR Doc 2026-18013, inviting public comment on the information collection associated with fuel tax guidance and related third-party disclosure and recordkeeping requirements. Written comments must be received on or before November 2, 2026.

The collection, identified by OMB Control No. 1545-1915, consolidates the notification-certificate requirements previously approved under OMB Control No. 1545-1897. It references Notice 2005-4 (as modified by Notices 2005-24, 2005-62, and 2005-80) and Treasury Decision 9346. The notice states there is no substantive change to the underlying information-collection requirements; the increase in total burden reflects the administrative transfer.

The IRS estimates 159,088 annual responses, each requiring about 15 minutes, for a total annual burden of 76,471 hours. The affected public includes business or other for-profit organizations, individuals, not-for-profit institutions, farms, and Federal, state, local or tribal governments.

Commenters are asked to evaluate the necessity and utility of the collection, the accuracy of the burden estimate, ways to improve quality, clarity and automation, and potential cost reductions. Submissions should be directed to Andrés García, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Number: 1545-1915 - Public Comment Request Notice" in the subject line.

All comments become part of the public record and may be incorporated into the IRS's request for OMB approval. For additional information, contact Ronald J. Durbala, Tax Analyst, at (202) 317-5746.