An Information Collection Request (ICR) is a federal agency's request for approval from the Office of Management and Budget (OMB) to collect information from the public. Under the Paperwork Reduction Act (PRA), agencies must justify why the information is needed and how it will be used.

Federal agencies are required to submit an ICR whenever they create, renew, modify, or discontinue an information collection. Each ICR includes a description of the collection, supporting materials and documentation (such as forms, surveys, or scripts), and proof that the agency has met the requirements of the PRA.

The ICR is submitted to the The Office of Information and Regulatory Affairs (OIRA) within OMB for review and approval. OIRA grants approval for a maximum of three years, after which the collection must be renewed through a new ICR submission.

ICRs are publicly available on RegInfo.gov, and additional guidance can be found in the FAQs.

Note: Presidential Action influences are notated for ICRs received between January 20, 2025 and July 19, 2025.

Showing 20 of 14009 results

Reference Number
Title
Agency
Received
Status
Request Type
Presidential Action
202508-2060-003 NSPS for Incinerators (40 CFR part 60, subpart E) (Renewal) EPA/OAR 2025-09-30 Received in OIRA
Extension without change of a currently approved collection
NSPS for Incinerators (40 CFR part 60, subpart E) (Renewal)

Key Information

Received

2025-09-30
OMB Control #
2060-0040
Previous ICR

202409-2060-002

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

42 USC 7401 et seq (View Law)

Abstract

The New Source Performance Standards (NSPS) for Incinerators (40 CFR Part 60, Subpart E) were proposed on July 25, 1977, and amended on May 10, 2006. These regulations apply to existing incinerators that charge more than 45 metric tons per day (50 tons per day) of solid waste, and that commenced either construction or modification after August 17, 1971. Solid waste is defined as refuse, more than 50 percent of which is municipal type waste consisting of a mixture of paper, wood, yard wastes, food wastes, plastics, leather, rubber, and other combustibles, and noncombustible materials such as glass and rock. New incinerators will be subject to either 40 CFR Part 60, Subpart Eb, or 40 CFR Part 60, Subpart AAAA. Additionally, incinerators that are covered by either 40 CFR Part 60, Subparts Cb, Eb, AAAA, or BBBB; or by an EPA-approved State section 111(d)/129 plan implementing Subpart Cb or BBB; or by 40 CFR Part 62, Subpart FFF or JJJ, not subject to the above standards. This information is being collected to assure compliance with 40 CFR Part 60, Subpart E.

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202509-0910-002 Establishing That a Tobacco Product Was Commercially Marketed in the United States As of February 15, 2007 HHS/FDA 2025-09-30 Received in OIRA
Extension without change of a currently approved collection
Establishing That a Tobacco Product Was Commercially Marketed in the United States As of February 15, 2007

Key Information

Received

2025-09-30
OMB Control #
0910-0775
Previous ICR

202410-0910-006

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

21 USC 387 (View Law)

Pub.L. 111 - 111 31 (View Law)

Abstract

The guidance document provides information on how a manufacturer may establish that a tobacco product was commercially marketed in the United States as of February 15, 2007. A "Pre-Existing" tobacco product is not considered a new tobacco product and thus is not subject to the premarket requirements of the FD&C Act. A Pre-Existing tobacco product may also serve as the predicate tobacco product in a section 905(j) report (intended to be used toward demonstrating substantial equivalence) for a new tobacco product (section 905(j)(1)A)(i) of the FD&C Act( 21 U.S.C. 387e(j)(1)(A)(i))). FDA interprets the phrase "as of February 15, 2007," as meaning that the tobacco product was commercially marketed in the United States on February 15, 2007. The guidance associated with this collection of information recommends that the manufacturer submit information adequate to demonstrate that the tobacco product was commercially marketed in the United States as of February 15, 2007. Examples of such information may include, but are not limited to, the following: dated copies of advertisements, dated catalog pages, dated promotional material, and dated bills of lading.

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202507-0704-005 Synchronized Predeployment and Operational Tracker Enterprise Suite (SPOT-ES) System DOD/DODDEP 2025-09-29 Received in OIRA
Revision of a currently approved collection
Synchronized Predeployment and Operational Tracker Enterprise Suite (SPOT-ES) System

Key Information

Received

2025-09-29
OMB Control #
0704-0460
Previous ICR

202202-0704-007

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

Pub.L. 110 - 181 861 (View Law)

Abstract

The information collection requirement is necessary to comply with section 861 of Public Law 110–181 and DoD Instruction 3020.41, ‘‘Operational Contract Support’’ and other appropriate policy, Memoranda of Understanding, and regulations. The Department of Defense, the Department of State (DoS), and the United States Agency for International Development (USAID) require that Government contract companies enter their employee’s data into the Synchronized Predeployment and Operational Tracker (SPOT) System before contractors are deployed outside of the United States. Any persons who choose not to have data collected will not be entitled to employment opportunities which require this data to be collected.

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202507-1219-001 Emergency Mine Evacuation DOL/MSHA 2025-09-29 Received in OIRA
Extension without change of a currently approved collection
Emergency Mine Evacuation

Key Information

Received

2025-09-29
OMB Control #
1219-0141
Previous ICR

202502-1219-008

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

30 USC 813(h) (View Law)

30 USC 811 (View Law)

Abstract

In support of 30 CFR Parts 48 and 75 to improve the emergency evacuation and rescue in underground coal mines, these regulations include requirements for immediate accident notification applicable to all mines. In addition, they contain reporting and record keeping requirements for new and expanded training, including evacuation drills; self-contained self-rescuer (SCSR) storage, training, and use; and the installation and maintenance of lifelines in underground coal mines.

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202507-0704-006 Department of Defense Education Activity (DoDEA) Research Request Program DOD/DODDEP 2025-09-29 Received in OIRA
Extension without change of a currently approved collection
Department of Defense Education Activity (DoDEA) Research Request Program

Key Information

Received

2025-09-29
OMB Control #
0704-0457
Previous ICR

202203-0704-014

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Abstract

The Department of Defense Education Activity (DoDEA) receives requests from researchers to conduct non-DoDEA sponsored research studies in DoDEA schools, districts, and/or areas. To review the proposed research requests, DoDEA is seeking renewal for the DoDEA “Research Study Request” Form 1304.01-F1. The DoDEA “Research Study Request” collects information about the researcher, the research project, audience, timeline, and the statistical analyses that will be conducted during the proposed research study. This information is needed to ensure that the proposed non-DoDEA sponsored research does not unduly interfere with the classroom instructional process or the regular operations of the school, district, and/or areas.

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202509-1018-005 Native Youth Community Adaptation and Leadership Congress DOI/FWS 2025-09-29 Received in OIRA
No material or nonsubstantive change to a currently approved collection
Native Youth Community Adaptation and Leadership Congress

Key Information

Received

2025-09-29
OMB Control #
1018-0176
Previous ICR

202306-1018-001

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

Pub.L. 116 - 9 9003 (View Law)

16 USC 1727b (View Law)

Abstract

The Service offers eligible Native American, Alaskan Native, and Pacific Islander high school students the opportunity to apply for the Native Youth Climate Adaptation and Leadership Congress (Congress, NYCALC). The mission of the Congress is to develop future conservation leaders with the skills, knowledge, and tools to address environmental change and conservation challenges to better serve their schools and home communities. The weeklong environmental conference fosters an inclusive, meaningful, educational opportunity for aspiring Native youth leaders interested in addressing environmental issues facing Native American, Alaskan Native, and Pacific Islander communities. Eligible students—representing a diverse mix of Native communities from various geographic locations, both urban and rural—compete for the opportunity to represent their Native communities from across the country. The students learn about environmental change and conservation while strengthening their leadership skills for addressing conservation issues within their own Native communities.

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202506-0720-005 TRICARE Prime Enrollment, Disenrollment, and Primary Care Manager (PCM) Change DOD/DODOASHA 2025-09-29 Received in OIRA
Extension without change of a currently approved collection
TRICARE Prime Enrollment, Disenrollment, and Primary Care Manager (PCM) Change

Key Information

Received

2025-09-29
OMB Control #
0720-0008
Previous ICR

202204-0720-001

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

10 USC 1099 (View Law)

Abstract

These collection instruments serve as application for enrollment, disenrollment, and Primary Care Manager (PCM) Change for the Department of Defense's TRICARE Prime program. The information collected provides the necessary data to determine beneficiary eligibility, complete enrollment, change beneficiary's enrollment (new Primary Care Manager, enrolled region, add a dependent, etc.), or dis-enroll the beneficiary.

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202503-1219-002 Coal Mine Dust Sampling Devices DOL/MSHA 2025-09-29 Received in OIRA
Extension without change of a currently approved collection
Coal Mine Dust Sampling Devices

Key Information

Received

2025-09-29
OMB Control #
1219-0147
Previous ICR

202208-1219-003

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

30 USC 811 (View Law)

30 USC 813(h) (View Law)

Abstract

A Continuous Personal Dust Monitors (CPDM) determines the concentration of respirable dust in coal mines. A CPDM must be designed and constructed for coal miners to wear and operate without impeding their ability to perform their work safely and effectively, and must be durable to perform reliably in normal working conditions of coal mines. Paperwork requirements imposed on applicants are related to the application process and CPDM testing procedures.

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202509-3060-020 Part 54 – Rate-of-Return Carrier Universal Service Reporting Requirements; Waiver of Local Exchange Carrier Study Area Boundary Changes FCC 2025-09-29 Active
No material or nonsubstantive change to a currently approved collection
Part 54 – Rate-of-Return Carrier Universal Service Reporting Requirements; Waiver of Local Exchange Carrier Study Area Boundary Changes

Key Information

Received

2025-09-29
Concluded

2025-09-30
Action

Approved without change
OMB Control #
3060-0233
Previous ICR

202408-3060-012

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

47 USC 151-154, 214, 218-220 (View Law)

47 USC 221(c), 254, 303(r) (View Law)

Abstract

This submission is being made for a proposed non-substantive change to an existing information collection pursuant to 44 U.S.C. § 3507. This submission seeks to change the filing method of information collected on FCC Forms 507, 508 and 509. The information from the approved forms will now be collected electronically. In order to allow determination of the study areas that are entitled to an expense adjustment, and the wire centers that are entitled to high-cost universal service support, incumbent and competitive telecommunications carriers must provide certain data to the National Exchange Carrier Association or the Universal Service Administrative Company annually. Local telecommunications carriers who want to participate in the federal universal service support program must make certain informational showings to demonstrate eligibility. The data collected on FCC Forms 507, 508, and 509, will include line counts, forecasted cost and revenues, and actual cost and revenue data associated with consumer broadband-only loops necessary for the calculation of universal service high-cost support. In addition, the Commission now requires local exchange carriers seeking a change in study area boundaries to submit a petition for waiver of these boundary changes notwithstanding any prior exemptions from such waiver requests.

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202504-2120-015 Remote Identification of Unmanned Aircraft Systems -Application for FAA-Recognized Identification Areas DOT/FAA 2025-09-29 Received in OIRA
Extension without change of a currently approved collection
Remote Identification of Unmanned Aircraft Systems -Application for FAA-Recognized Identification Areas

Key Information

Received

2025-09-29
OMB Control #
2120-0784
Previous ICR

202206-2120-005

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

49 USC 44701 (View Law)

49 USC 44805 (View Law)

49 USC 44807 (View Law)

49 USC 44809 (View Law)

Abstract

This information collection applies to Community Based Organizations (CBOs) and Educational Institutions that are applying to establish an FAA-recognized identification area (FRIA). FRIAs are locations where unmanned aircraft can operate without broadcasting remote identification information. FRIAs are established through an online application process where an FAA-recognized Community-Based Organization (CBO) or educational institution submits an online application using the FAA Drone Zone website (faadronezone.faa.gov). The FAA reviews the application and determines whether a FRIA can be approved at the requested location. The locations of approved FRIAs are shown on a map using the FAA UAS Data Delivery System (UDDS) website (https://udds-faa.opendata.arcgis.com/). FRIAs are established for a period of 48 months and can be renewed.

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202505-0584-001 Waivers and State Plans (WiSP) - Special Supplemental Nutrition Program for Women, Infants, and Children WIC Farmers’ Market Nutrition Program, and WIC Seniors Farmers’ Market Program USDA/FNS 2025-09-29 Received in OIRA
New collection (Request for a new OMB Control Number)
Waivers and State Plans (WiSP) - Special Supplemental Nutrition Program for Women, Infants, and Children WIC Farmers’ Market Nutrition Program, and WIC Seniors Farmers’ Market Program

Key Information

Received

2025-09-29

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Abstract

These State Plans will be moved from email and PartnerWeb into the WiSP application as the system of record. WiSP will allow SAs to create a new State Plan, edit a State Plan draft, amend a current State Plan, and submit a new State Plan for review and approval. FNS staff will review the State Plan and work with the SA to get a final version approved for the SA State Plan reporting deadline within WiSP. WiSP will allow for documentation upload and signature management. WiSP users will be able to see the history of the submitted State Plans within WiSP.

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202509-0581-001 USDA Farmers Market Application USDA/AMS 2025-09-28 Active
No material or nonsubstantive change to a currently approved collection
USDA Farmers Market Application

Key Information

Received

2025-09-28
Concluded

2025-09-29
Expires

2028-06-30
Action

Approved without change
OMB Control #
0581-0229
Previous ICR

202501-0581-002

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

7 USC 1621-1627 (View Law)

Abstract

Approximately 68 farmers/vendors submit an annual application to participate in the year-round USDA Farmers Market in Washington, DC. The application will provide AMS with participant contacts information, farm location, type of farming operation, type of products grown, and business practices, include insurance coverage. Application info is used to operate the Farmers Market safely & efficiently & ensure a balanced product mix of fruits, vegetables, herbs & other products.

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202507-1545-004 Reducing Tax Burden on America's Taxpayers TREAS/IRS 2025-09-26 Received in OIRA
Extension without change of a currently approved collection
Reducing Tax Burden on America's Taxpayers

Key Information

Received

2025-09-26
OMB Control #
1545-2009
Previous ICR

202205-1545-004

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Abstract

Form 13285-A is used by taxpayers and external partners and stakeholders to identify meaningful taxpayer burden reduction opportunities. Employees will make the forms available at education and outreach events.

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202508-1902-001 FERC-500, Application for License/Relicense for Water Projects with More than 10 Megawatt (MW) Capacity FERC 2025-09-26 Received in OIRA
Extension without change of a currently approved collection
FERC-500, Application for License/Relicense for Water Projects with More than 10 Megawatt (MW) Capacity

Key Information

Received

2025-09-26
OMB Control #
1902-0058
Previous ICR

202110-1902-002

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

16 USC 791a et seq. (View Law)

Abstract

FERC-500 consists of applications and other information collection activities in accordance with the Federal Power Act (FPA). The FPA authorizes the Commission to grant hydropower licenses to any citizen of the United States, to any corporation organized under federal or State laws, or to any State or municipality. Holders of such licenses construct, operate, and maintain dams, water conduits, reservoirs, power houses, transmission lines, or other project works necessary or convenient for the development and improvement of navigation and for the development, transmission, and utilization of power across, along, from, or in any of the streams or other bodies of water over which Congress has jurisdiction. The respondents for this information collection include citizens of the United States, corporations organized under the laws of United States or any State thereof, State governments, and municipalities.

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202508-1902-002 FERC-505, Small Hydropower Projects and Conduit Facilities including License/Relicense, Exemption, and Qualifying Conduit Facility Determination FERC 2025-09-26 Received in OIRA
Extension without change of a currently approved collection
FERC-505, Small Hydropower Projects and Conduit Facilities including License/Relicense, Exemption, and Qualifying Conduit Facility Determination

Key Information

Received

2025-09-26
OMB Control #
1902-0115
Previous ICR

202502-1902-003

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

16 USC 791 (View Law)

Abstract

FERC-505 includes applications, notices of intent, and related information collection activities for: • Small hydropower project licenses and relicenses; • Exemptions; and • Determinations of a qualifying conduit hydropower facility. Small hydropower projects are minor water power projects and major water power projects that have an installed capacity of 10 MW or less. They may be licensed under Part I of the Federal Power Act, but some small hydropower projects may be eligible for an exemption. There are two types of FERC hydropower exemptions: (1) exemptions for qualifying conduit hydropower facilities; and (2) exemptions for small projects of 10 MW or less. A qualifying conduit hydropower facility, as defined in section 30 of the FPA, is an existing or proposed hydroelectric facility that utilizes for electric power generation the hydroelectric potential of a conduit, or any tunnel, canal, pipeline, aqueduct, flume, ditch, or similar manmade water conveyance that is not primarily used for the generation of electricity. A Notice of Intent to Construct Qualifying Conduit Hydropower Facilities under 18 CFR 4.401, which is discussed above, is required in order to seek a determination by the Commission that the proposed facility is in accordance with criteria listed at section 30 of the FPA. If the Commission issues such a determination, the facility is not required to be licensed or exempted by the Commission under Part I of the FPA. A 10-MW exemption, as defined in section 405(d) of PURPA, is a project that utilizes for electric generation the water potential of either an existing non-federal dam or a natural water feature (e.g., natural lake, water fall, gradient of a stream, etc.) without the need for a dam or man-made impoundment. The respondents for this information collection include citizens of the United States, corporations organized under the laws of United States or any State thereof, State governments, and municipalities.

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202505-1545-006 Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions) TREAS/IRS 2025-09-26 Received in OIRA
Extension without change of a currently approved collection
Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions)

Key Information

Received

2025-09-26
OMB Control #
1545-1131
Previous ICR

202204-1545-013

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

26 USC 988 (c)(1)(E) (View Law)

26 USC 988 (c)(1)(D) (View Law)

26 USC 988 (a)(1)(B) (View Law)

26 USC 988 (View Law)

26 USC 988 (d) (View Law)

Abstract

Treasury Decision (TD) 8400 contains previously approved final regulations regarding the taxation of gain or loss from certain foreign currency transactions under Internal Revenue Code (IRC) section 988 and applies to taxpayers engaging in such transactions. Such gains and losses are characterized as ordinary income or loss. However, under IRC section 988(a)(1)(B), taxpayers may elect to characterize exchange gain or loss on certain transactions as capital gain or loss. Treasury Regulations section 1.988-3(b) provides the procedure for making the election. Under IRC section 988(c)(1)(D)(ii), taxpayers may elect to have regulated futures contracts and certain options (which generally are not subject to section 988) treated as section 988 transactions. Treasury Regulations sections 1.988-1(a)(7)(iii) and (iv) provide the procedure for making that election. Under IRC section 988(c)(1)(E)(iii), a qualified fund may elect out of section 988 with respect to certain financial transactions. Treasury Regulations section 1.988-1(a)(8)(iv) provides the procedure for making that election. Under IRC section 988(d), taxpayers may receive special treatment allowing integration with respect to certain borrowings and property if the transactions are properly identified. The identification rules are in Treasury Regulations sections 1.988-5(a)(8), 1.988-5(b)(3), and 1.988-5(c)(2). Treasury Regulations section 1.988-2(a)(2)(v) allows an accrual basis taxpayer to make an election that provides special translation rules regarding the purchase and sale of stock or securities traded on an established securities market. Treasury Regulations section 1.988-2(b)(2)(iii)(B) provides an election allowing the translation of interest income and expense using a spot accrual convention.

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202507-1530-001 Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery TREAS/FISCAL 2025-09-26 Received in OIRA
No material or nonsubstantive change to a currently approved collection
Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery

Key Information

Received

2025-09-26
OMB Control #
1530-0023
Previous ICR

202312-1530-001

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Abstract

This collection of information is necessary to enable the Agency to garner customer and stakeholder feedback in an efficient, timely manner, in accordance with our commitment to improving service delivery. The information collected from our customers and stakeholders will help ensure that users have an effective, efficient, and satisfying experience with the Agency's programs.

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202506-1545-003 (TD 8656 - Final) Section 6662 - Imposition of the Accuracy-Related Penalty TREAS/IRS 2025-09-26 Received in OIRA
Extension without change of a currently approved collection
(TD 8656 - Final) Section 6662 - Imposition of the Accuracy-Related Penalty

Key Information

Received

2025-09-26
OMB Control #
1545-1426
Previous ICR

202205-1545-003

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

26 USC 482 (View Law)

26 USC 6662 (e) (View Law)

26 USC 6662 (a) (View Law)

Abstract

Section 6662(e) of the Internal Revenue Code ("Code") defines a substantial valuation misstatement under Chapter 1 of the Code for purposes of the accuracy related penalty imposed under section 6662(a). The penalty is imposed on underpayments of tax, including those caused by a substantial valuation misstatement for transactions subject to section 482. Section 6662(e)(3)(B) provides, in general, that certain adjustments are excluded in determining whether the penalty applies if a taxpayer demonstrates that it followed certain requirements in analyzing its transfer pricing, documented that analysis, and provided that documentation to the IRS upon request. Consistent with the statute, these regulations require that taxpayers contemporaneously document their transfer pricing analysis, notify the IRS of the use of certain methods for determining an arm's length price, and provide that documentation to the IRS upon request.

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202509-0625-001 Domestic and International Clients Export Services and Customized Forms DOC/ITA 2025-09-26 Received in OIRA
Revision of a currently approved collection
Domestic and International Clients Export Services and Customized Forms

Key Information

Received

2025-09-26
OMB Control #
0625-0143
Previous ICR

202506-0625-002

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

15 USC 4724 (View Law)

Abstract

The International Trade Administration’s (ITA) is mandated by Congress to broaden and deepen the U.S. exporter base and to attract inward foreign direct investment. ITA accomplishes this by providing counseling, programs and services to help U.S. organizations export and conduct business in overseas markets. This information collection package enables ITA to provide appropriate export services to U.S. businesses and international buyers. The proposed categories of questions include: contact information, organization information, organization type, objectives, products and services, export data, marketing, events and activities, advocacy, education, and more. ITA asks only those questions that provide the required information to assist in fulfilling a client's objective for a requested service and/or event/activity.

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202509-3206-001 RI 38-117, Rollover Election, RI 37-118, Rollover Information, and RI 37-22, Special Tax Notice Regarding Rollovers OPM 2025-09-26 Received in OIRA
Revision of a currently approved collection
RI 38-117, Rollover Election, RI 37-118, Rollover Information, and RI 37-22, Special Tax Notice Regarding Rollovers

Key Information

Received

2025-09-26
OMB Control #
3206-0212
Previous ICR

202207-3206-004

Federal Register Notices

60-Day FRN View Notice
30-Day FRN View Notice

Authorizing Statutes

Pub.L. 107 - 16 643 (View Law)

Pub.L. 107 - 16 641 (View Law)

26 USC 402(f) and 402(c)(2) (View Law)

5 USC 8432(j)(2) (View Law)

Pub.L. 107 - 147 411 (View Law)

Abstract

RI 38-117, Rollover Election, is used to collect information from each payee affected by a change in the tax code so that OPM can make payment in accordance with the wishes of the payee. RI 38-118, Rollover Information, explains the election. RI 37-22, Special Tax Notice Regarding Rollovers, provides more detailed information.

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