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 14012 results
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Agency
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Received
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Request Type
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| 202505-1545-009 | Systemic Advocacy Issue Submission | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Systemic Advocacy Issue Submission
Key Information
Abstract
Form 14411 is to be used by individuals, businesses, practitioners and other public groups to identify systemic problems that taxpayers are encountering with IRS. This form can be submitted electronically via the IRS.gov website, mailed, or faxed. |
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| 202507-1545-016 | Disclosure of Returns and Return Information to Designee of Taxpayer | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Disclosure of Returns and Return Information to Designee of Taxpayer
Key Information
Abstract
Under Internal Revenue Section (IRC) 6103(a), returns and return information are confidential unless disclosure is otherwise authorized by the Internal Revenue Code. IRC Section 6103(c), as amended in 1996 by section 1207 of the Taxpayer Bill of Rights II, Public Law 104–168 (110 Stat. 1452), authorizes the IRS to disclose returns and return information to such person or persons as the taxpayer may designate in a request for or consent to disclosure, or to any other person at the taxpayer’s request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. Disclosure is permitted subject to such requirements and conditions as may be prescribed by regulations. Treasury Decision (TD) 9054 contains the final regulations relating to the disclosure of returns and return information to a designee of the taxpayer. The regulations provide guidance to IRS employees responsible for disclosing returns and return information and to taxpayers who wish to designate a person or persons to whom returns and return information may be disclosed. TD 9618 contains final regulations extending the period for submission to the IRS of taxpayer authorizations permitting disclosure of returns and return information to third party designees. Collections of information under Internal Revenue Code section 6103 and this final regulation (26 CFR 301.6103(c)-1), are necessary to make the disclosure requested by a taxpayer. The IRS must collect certain information such as the taxpayer’s name and other identification information, the return or return information to be disclosed, and the identity of the person to whom the return or return information is to be disclosed. |
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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
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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| 202506-1545-009 | Form 5304-SIMPLE; Form 5305-SIMPLE; Notice 98-4 | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Form 5304-SIMPLE; Form 5305-SIMPLE; Notice 98-4
Key Information
Abstract
Forms 5304-SIMPLE and 5305-SIMPLE are used by an employer to permit employees to make salary reduction contributions to a savings incentive match plan (SIMPLE IRA) described in Code section 408(p). These forms are not to be filed with IRS, but to be retained in the employers' records as proof of establishing such a plan, thereby justifying a deduction for contributions made to the SIMPLE IRA. The data is used to verify the deduction. Notice 98-4 provides guidance for employers and trustees regarding how they can comply with the requirements of Code section 408(p) in establishing and maintaining a SIMPLE Plan. |
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| 202506-1545-004 | Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges)
Key Information
Abstract
Treasury and the Internal Revenue Service (IRS) have determined that it is in the best interest of sound tax administration to provide taxpayers with guidance regarding the qualification of LKE Programs under §1031. Accordingly, this revenue procedure provides safe harbors that clarify the application of §1031 and the regulations thereunder to LKE Programs. If a taxpayer meets all of the requirements for these safe harbors, the IRS will not challenge: (a) whether a particular exchange of relinquished property and replacement property qualifies under §1031 of the Internal Revenue Code (IRC) and the regulations thereunder merely because another exchange pursuant to the LKE program fails to so qualify; (b) whether a taxpayer is in actual or constructive receipt of money or other property in the context of an LKE program; or (c) whether an intermediary is a disqualified person in the context of an LKE Program. |
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| 202507-1545-008 | Obligations principally secured by an interest in real property | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Obligations principally secured by an interest in real property
Key Information
Abstract
This collection covers final regulations under section 1.860G-2 that expand the list of permitted loan modifications to include certain modifications that are often made to commercial mortgages. The collection of information in this regulation is in section 1.860G-2(b) (7). To establish that the 80-percent test is met at the time of modification, the servicer must obtain an appraisal or some other form of commercially reasonable valuation (the appraisal requirement). This information is required to show that modifications to mortgages permitted will not cause the modified mortgage to cease to be a qualified mortgage. |
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| 202505-1545-007 | Form 8832 -- Entity Classification Election | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Form 8832 -- Entity Classification Election
Key Information
Abstract
An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner. An eligible entity is classified for federal tax purposes under the default rules unless it files Form 8832. The IRS will use the information entered on this form to establish the entity's filing and reporting requirements for federal tax purposes. |
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| 202505-1545-021 | Conduit Arrangements Regulations | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Conduit Arrangements Regulations
Key Information
Abstract
Pursuant to the authority of IRC section 7701(l), §1.881-3 of the regulations provides rules that permit the district director to recharacterize, for purposes of IRC section 881, a financing arrangement among three or more persons as a financing arrangement that does not involve one or more of those persons because that person is a conduit entity. |
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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
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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| 202506-1545-011 | Disclosure of Reportable Transactions | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Disclosure of Reportable Transactions
Key Information
Abstract
Internal Revenue Code (IRC) 6111 requires a sub-set of promoters called “material advisors” to disclose information about the promotion of certain types of transactions called “reportable transactions.” Material advisors to any reportable transaction must disclose certain information about the reportable transaction by filing a Form 8918 with the IRS. Material advisors who file a Form 8918 will receive a reportable transaction number from the IRS. Material advisors must provide the reportable transaction number to all taxpayers and material advisors for whom the material advisor acts as a material advisor. |
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| 202505-1545-020 | Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Key Information
Abstract
Form 8288-B is used to apply for a withholding certification from the IRS to reduce or eliminate the withholding required by IRC section 1445. |
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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
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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| 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
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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| 202504-1545-014 | Form 5316, Application for Group or Pooled Trust Ruling | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Form 5316, Application for Group or Pooled Trust Ruling
Key Information
Authorizing Statutes
26 USC 401 (View Law) Pub.L. 114 - 113 336(e) (View Law) 5 USC 301 (View Law) 26 USC 501 (View Law) 5 USC 552 (View Law) Abstract
Treasury Regulations section 601.201, as authorized by 5 U.S.C. 301 and 5 U.S.C. 552, provides that it is the practice of the IRS to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions. Rev. Proc. 2022-4, updated annually, explains how the IRS provides advice to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office. It also details the types of advice available to taxpayers and the procedures for requesting such advice. Internal Revenue Code (IRC) section 501(a) provides, in part, that a trust described in IRC section 401(a) shall be exempt from income tax. IRC section 401(a) requires that a qualified trust be created or organized in the United States and form part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of its employees or their beneficiaries. Qualified group or pooled trusts are described in Rev. Rul. 81-100, as clarified and modified by Rev. Rul. 2004-67, Rev. Rul. 2011-1, Rev. Rul. 2014-24, and section 336(e) of the Protecting Americans from Tax Hikes Act of 2015, P.L. 114-113. Form 5316 is used by trust sponsors to apply for a determination letter from the IRS on the qualified status of a group or pooled trust. |
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| 202506-2900-001 | Request for Certificate of Eligibility (VA Form 26-1880) | VA | 2025-09-26 | Received in OIRA | Revision of a currently approved collection
Request for Certificate of Eligibility (VA Form 26-1880)
Key Information
Abstract
VA Form 26-1880 is used by VA to determine an applicant's eligibility for Loan Guaranty benefits, and the amount of entitlement available. This form is also used in restoration of entitlement cases. The buyer must also meet the occupancy and income and credit requirements of the law. The restoration of an entitlements is not automatic; an applicant must apply for it by completing VA Form 26-1880. The Secretary is required by 38 U.S.C. 3702 (a), (b), and (c) to determine the applicant's eligibility for Loan Guaranty benefits, compute the amount of entitlement, and document the certificate with the amount and type of guaranty used and the amount, if any, remaining. |
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| 202505-1545-002 | Form 1099-CAP, Changes in Corporate Control and Capital Structure | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Form 1099-CAP, Changes in Corporate Control and Capital Structure
Key Information
Abstract
Any corporation that undergoes reorganization under Regulation section 1.6043-4 with stock, cash, and other property over $100 million must file Form 1099-CAP with the IRS and shareholders. |
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| 202507-1240-002 | Claim for Reimbursement-Assisted Reemployment | DOL/OWCP | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Claim for Reimbursement-Assisted Reemployment
Key Information
Authorizing Statutes
Abstract
To aid in the employment of Federal employees with disabilities related to an on-the-job injury, employers submit OWCP Form CA-2231 to claim reimbursement for wages paid under the assisted reemployment project. This information allows for a prompt decision on payment. |
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| 202506-2900-006 | Post Separation Transition Assistance Program (TAP) Assessment Survey | VA | 2025-09-26 | Received in OIRA | Revision of a currently approved collection
Post Separation Transition Assistance Program (TAP) Assessment Survey
Key Information
Abstract
The PSTAP Assessment is administered by VA to assess how the TAP training for Transitioning Service members (TSMs) prepares Veterans for civilian life and its effects on long-term Veteran outcomes. This information collection request (ICR) is conducted once per year and is designed as two separate collections which include a Cross-Sectional Survey and a Longitudinal Survey. The survey population for the Cross-Sectional Survey includes all Veterans who meet the criteria at the time of fielding of having separated from the military at six months, one year, and three years prior to the date that surveys. Service members who participated in the Cross-Sectional Survey and voluntarily agreed to participate in the Longitudinal Survey make up the Longitudinal Survey population. VA will use email and mail methods to administer the survey, limiting the burden on respondents. The surveys will be administered to gauge the long-term effectiveness of the Transition Assistance Program (TAP) by: (1) examining the relationship between attendance in TAP courses and the use of VA Benefits; (2) analyzing the effect of participation in TAP courses on the long-term outcomes of Veterans in the broad life domains of employment, education, health and social relationships, financial, social connectivity and overall satisfaction and well-being, and; (3) identifying areas of improvement for TAP and the broader transition process to guide training and/or operational activities aimed at enhancing the quality of service provided to transitioning service members, Veterans, their families and caregivers. Section 4306 requires the Department of Veterans Affairs (VA) in consultation with the Secretary of Defense, the Secretary of Labor, and the Administrator of the Small Business Administration to conduct a longitudinal study on changes to Transition Assistance Program (TAP) and provide annual progress reports and a final report. The Section 4306 Study is being added to this current ICR as it closely mirrors the PSTAP Assessment in terms of cohorts and data collected. The overlap in Veterans for the two studies would cause additional burden to thousands of Veterans. Adding the 4306 Study to the current PSTAP Assessment reduces this burden while ensuring both studies collect the data required to meet Congressional and Government requirements. |
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| 202508-1545-012 | Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns | TREAS/IRS | 2025-09-26 | Received in OIRA | Extension without change of a currently approved collection
Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Key Information
Abstract
Taxpayers use Form 7004 to request an extension of time to file certain business, estate, trust, excise, tax-exempt, and information returns. The form does not extend the time to pay tax and is also used to determine the estimated tax due. |
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| 202504-1545-013 | Revenue Procedure 2025-4 (and successor guidance) | TREAS/IRS | 2025-09-26 | Received in OIRA | Revision of a currently approved collection
Revenue Procedure 2025-4 (and successor guidance)
Key Information
Authorizing Statutes
26 USC 401 (View Law) 26 USC 403 (View Law) 26 USC 409 (View Law) 26 USC 501 (View Law) 26 USC 4975 (View Law) Abstract
IRS regulation § 601.201(a)(1)) provides that it is the practice of the Internal Revenue Service (IRS) to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions. Under this revenue procedure 2025-4 (and successor guidance), taxpayers can request determination letters and letter rulings from the Commissioner, Tax Exempt and Government Entities, Employee Plans Office (“Employee Plans”) on how the tax laws apply to them. Employee Plans requires information from taxpayers in order to process these requests. Form 15662 will simplify and standardize the application process for Private Letter Rulings issued under Rev. Proc. 2025-4 and its successors. |
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