IRS seeks comments on prepaid telephone card excise tax information collection
Business carriers selling prepaid telephone cards must comment by Dec. 28, 2026 on the IRS's OMB-controlled information collection (1545-1628).
The Internal Revenue Service issued a notice on October 23, 2026 inviting written comments on its information collection request for the communications excise tax on prepaid telephone cards. The request is identified by OMB Control No. 1545-1628 and Regulation Project Number TD 8855. Comments must be received on or before December 28, 2026 to be considered.
Carriers that sell prepaid telephone cards to other carriers are required to retain specific documentation to avoid liability for collecting the excise tax. The regulations set forth the rules for applying the communications excise tax to such cards.
The collection is an extension of an already approved requirement; there are no changes to the regulation or the estimated burden. The IRS estimates 96 responses, each taking about 20 minutes, for a total annual burden of 34 hours.
Comments should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-1628" in the subject line. For additional information, contact LaNita Van Dyke at 202-317-6009.
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