Change Requests

What is an ICR?

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.

When are they submitted?

Federal agencies are required to submit an ICR whenever they create, renew, modify 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.

Where to find an ICR?

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.

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Showing 25 of 15658 results

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Title
Reference Number
OMB Control Number
Agency
Received
Concluded
Action
Status
Request Type
Presidential Action

Title:

FERC-500, Application for License/Relicense for Water Projects with More than 10 Megawatt (MW) Capacity

Reference Number:

202508-1902-001

Omb Control Number:

1902-0058

Agency:

FERC

Received:

2025-09-26

Concluded:

2026-02-15

Action:

Approved without change

Status:

Active

Request Type:

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

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.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

16 USC 791a et seq.
View Law

Presidential Action:

-

Title:

Application for Burial Benefits (Under 38 U.S.C. Chapter 23) (VA Form 21P-530EZ)

Reference Number:

202502-2900-003

Omb Control Number:

2900-0003

Agency:

VA

Received:

2025-09-26

Concluded:

2025-12-01

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Application for Burial Benefits (Under 38 U.S.C. Chapter 23) (VA Form 21P-530EZ)

Key Information

Abstract

The Department of Veterans Affairs (VA) through its Veterans Benefits Administration (VBA) administers an integrated program of benefits and services, established by law, for veterans, service personnel, and their dependents and/or beneficiaries. Under the authority of 38 U.S.C. 2302, 2303, 2304, 2307, and 2308, the VA will pay burial benefits upon the death of a veteran to certain eligible claimants. Regulatory authority is found in 38 C.F.R. 3.1700 through 3.1712. VA Form 21P-530EZ is used to gather the necessary information to determine eligibility for VA burial benefits including the burial allowance, plot or interment allowance, and transportation reimbursement.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

38 USC 2302
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38 USC 2303
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38 USC 2304
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38 USC 2307
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38 USC 2308
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Presidential Action:

-

Title:

Generic Application Package for Departmental Generic Grant Programs

Reference Number:

202509-1894-001

Omb Control Number:

1894-0006

Agency:

ED/OS

Received:

2025-09-26

Concluded:

2025-09-26

Action:

Approved with change

Status:

Active

Request Type:

No material or nonsubstantive change to a currently approved collection
Generic Application Package for Departmental Generic Grant Programs

Key Information

Abstract

The Department is requesting an extension of the approval for the Generic Application Package that numerous ED discretionary grant programs use to provide to applicants the forms and information needed to apply for new grants under those grant program competitions. The Department will use this Generic Application package for discretionary grant programs that: (1) Use the standard ED or Federal-wide grant applications forms that have been cleared separately through OMB under the terms of this generic clearance as approved by OMB and (2) use selection criteria from the Education Department General Administrative Regulations (EDGAR); selection criteria that reflect statutory or regulatory provisions that have been developed under 34 CFR 75.209, or a combination of EDGAR, statutory or regulatory criteria or other provisions, as authorized under 34 CFR 75.200 and 75.209. The use of the standard ED grant application forms and the use of EDGAR and/or criteria developed under §§75.200 and 75.209 promotes the standardization and streamlining of ED discretionary grant application packages.

Federal Register Notices

60-Day FRN
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30-Day FRN
View Notice

Authorizing Statutes

20 USC 1221e-3
View Law

Presidential Action:

-

Title:

Semi-annual and Annual Performance Reporting Data Catalog for Formula and Discretionary Grant Programs

Reference Number:

202509-1122-001

Omb Control Number:

-

Agency:

DOJ/OVW

Received:

2025-09-26

Concluded:

None

Action:

None

Status:

Received in OIRA

Request Type:

New collection (Request for a new OMB Control Number)
Semi-annual and Annual Performance Reporting Data Catalog for Formula and Discretionary Grant Programs

Key Information

Abstract

Currently, OVW uses up to 19 individual OMB-approved PDF forms to collect performance and monitoring data from grantees. These forms each collect slightly different data points and may use different questions to collect information about the same activities. OVW is submitting this new information collection request to consolidate existing and previously OMB-approved OVW information collections under a single collection with a new consolidated OMB number. This new collection would simply aggregate and streamline the performance reporting process covered by the 19 approved collections. This request leverages technology to streamline, modernize, and reduce paperwork.

Federal Register Notices

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

Authorizing Statutes

34 USC 10238
View Law

Presidential Action:

-

Title:

Explosives Transactions Involving Limited Permittees

Reference Number:

202509-1140-001

Omb Control Number:

1140-0075

Agency:

DOJ/ATF

Received:

2025-09-26

Concluded:

2026-01-20

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Explosives Transactions Involving Limited Permittees

Key Information

Abstract

This information collection outlines specific requirements regarding limited explosive permits, and also allows the Bureau of Alcohol, Tobacco, Firearms and Explosives to implement provisions of the Safe Explosives Act.

Federal Register Notices

60-Day FRN
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30-Day FRN
View Notice

Authorizing Statutes

Pub.L. 107 - 296 Title XI, Subtitle C
View Law

Presidential Action:

-

Title:

Militarily Critical Technical Data Agreement

Reference Number:

202509-0704-002

Omb Control Number:

0704-0207

Agency:

DOD/DODDEP

Received:

2025-09-26

Concluded:

2025-12-15

Action:

Approved without change

Status:

Active

Request Type:

Reinstatement without change of a previously approved collection
Militarily Critical Technical Data Agreement

Key Information

Abstract

Enterprises and individuals who need access to unclassified DOD-controlled militarily critical technical data must certify through this information collection (DD Form 2345) that the data will be protected from unauthorized access and maintained according to U.S. export control laws. This certification process is used to access or share unclassified DoD export-controlled technical data to bid on a DoD solicitation or execute a DoD contract, attend conferences where unclassified DoD export-controlled data is discussed or shared, and conduct scientific research and development on behalf of DoD where unclassified DoD export-controlled data is discussed or shared.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

Pub.L. 98 - 94 1217
View Law
10 USC 130
View Law

Presidential Action:

-

Title:

FERC-505, Small Hydropower Projects and Conduit Facilities including License/Relicense, Exemption, and Qualifying Conduit Facility Determination

Reference Number:

202508-1902-002

Omb Control Number:

1902-0115

Agency:

FERC

Received:

2025-09-26

Concluded:

2026-02-15

Action:

Approved without change

Status:

Active

Request Type:

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

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.

Federal Register Notices

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

Authorizing Statutes

16 USC 791
View Law

Presidential Action:

-

Title:

Domestic and International Clients Export Services and Customized Forms

Reference Number:

202509-0625-001

Omb Control Number:

0625-0143

Agency:

DOC/ITA

Received:

2025-09-26

Concluded:

None

Action:

None

Status:

Received in OIRA

Request Type:

Revision of a currently approved collection
Domestic and International Clients Export Services and Customized Forms

Key Information

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.

Federal Register Notices

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

Authorizing Statutes

15 USC 4724
View Law

Presidential Action:

-

Title:

Request for Certificate of Eligibility (VA Form 26-1880)

Reference Number:

202506-2900-001

Omb Control Number:

2900-0086

Agency:

VA

Received:

2025-09-26

Concluded:

2025-12-01

Action:

Approved without change

Status:

Active

Request Type:

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.

Federal Register Notices

60-Day FRN
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30-Day FRN
View Notice

Authorizing Statutes

38 USC 3702 (a), (b), and (c)
View Law

Presidential Action:

-

Title:

Licensee Record Keeping Requirements for Armor-Piercing Ammunition

Reference Number:

202508-1140-001

Omb Control Number:

1140-0066

Agency:

DOJ/ATF

Received:

2025-09-26

Concluded:

2026-01-20

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Licensee Record Keeping Requirements for Armor-Piercing Ammunition

Key Information

Abstract

Licensed manufacturers, importers, dealers, and collectors are required to create and maintain disposition records on armor-piercing ammunition. These records are used primarily for law enforcement purposes and may be used to trace ammunition collected as evidence during a criminal investigation or court presentation. The records are required by 18 USC 922 and are necessary to support ATF's mission to enforce the Gun Control Act, particularly tracing ammunition used in crimes.

Federal Register Notices

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

Presidential Action:

-

Title:

Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts

Reference Number:

202507-1545-017

Omb Control Number:

1545-1013

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-17

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts

Key Information

Abstract

Form 8612 is used by real estate investment trusts to compute and pay the excise tax on undistributed income imposed under section 4981. IRS uses the information to verify that the correct amount of tax has been reported.

Federal Register Notices

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

Authorizing Statutes

26 USC 4981
View Law

Presidential Action:

-

Title:

Long-Term Care and Accelerated Death Benefits

Reference Number:

202506-1545-014

Omb Control Number:

1545-1519

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Long-Term Care and Accelerated Death Benefits

Key Information

Abstract

Internal Revenue Code (IRC) sections 7702B and 101(g) define situations under which benefits paid under a long-term health care insurance contract and accelerated death benefits paid under a life insurance policy may qualify for special tax treatment. IRC section 6050Q requires the payer to report all such benefit amounts paid during any calendar year, specifying whether or not the benefits were paid in whole or in part on a per diem or other periodic basis without regard to expenses. Benefit payers use Form 1099-LTC to report any long-term care or accelerated death benefits paid to an individual. Payers include insurance companies, governmental units, and viatical settlement providers.

Federal Register Notices

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

Authorizing Statutes

26 USC 6050Q
View Law
26 USC 101(g)
View Law
26 USC 7702B
View Law

Presidential Action:

-

Title:

Form 5304-SIMPLE; Form 5305-SIMPLE; Notice 98-4

Reference Number:

202506-1545-009

Omb Control Number:

1545-1502

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-17

Action:

Approved without change

Status:

Active

Request Type:

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.

Federal Register Notices

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

Authorizing Statutes

26 USC 408
View Law

Presidential Action:

-

Title:

Excise Tax on Structured Settlement Factoring Transactions (Form 8876)

Reference Number:

202505-1545-004

Omb Control Number:

1545-1826

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-18

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Excise Tax on Structured Settlement Factoring Transactions (Form 8876)

Key Information

Abstract

Form 8876 is used to report and pay the 40% excise tax imposed under section 5891 on the factoring discount of a structured settlement factoring transaction.

Federal Register Notices

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

Authorizing Statutes

26 USC 5891
View Law

Presidential Action:

-

Title:

Obligations principally secured by an interest in real property

Reference Number:

202507-1545-008

Omb Control Number:

1545-2110

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-18

Action:

Approved without change

Status:

Active

Request Type:

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.

Federal Register Notices

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

Authorizing Statutes

26 USC 860G
View Law

Presidential Action:

-

Title:

Domestic Victims of Human Trafficking (DVHT) Program Data

Reference Number:

202509-0970-011

Omb Control Number:

0970-0542

Agency:

HHS/ACF

Received:

2025-09-26

Concluded:

2025-11-13

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Domestic Victims of Human Trafficking (DVHT) Program Data

Key Information

Abstract

The Trafficking Victims Protection Act of 2000 (TVPA), as amended, authorizes the Secretary of Health and Human Services (HHS) to expand benefits and services to victims of severe forms of trafficking in persons in the United States (U.S.), without regard to their immigration status. The TVPA also authorizes HHS to establish and strengthen programs to assist United States citizens and lawful permanent residents who have experienced sex trafficking or severe forms of trafficking in persons (22 U.S.C. § 7105(f)(1)). Acting under a delegation of authority from the Secretary of HHS, the Administration for Children and Families (ACF) awards cooperative agreements to organizations to establish a program to assist U.S. citizens and lawful permanent residents who have experienced human trafficking, the Domestic Victims of Human Trafficking (DVHT) Program. The DVHT Program currently consists of two distinct programs: the Domestic Victims of Human Trafficking Services and Outreach Program (DVHT-SO), and the Demonstration Grants to Strengthen the Response to Victims of Human Trafficking in Native Communities Program (VHT-NC). Through the DVHT Program, grant recipients provide comprehensive case management to domestic survivors of human trafficking in traditional case management and Native community settings. This is an existing collection that is necessary to measure grant project performance, provide technical assistance to grant recipients, assess program outcomes, inform program evaluation, respond to congressional inquiries and mandated reports, and inform policy and program development that is responsive to the needs of victims. Information from this collection also enables OTIP to fulfill a provision in the TVPA of 2000, as amended, that requires the Attorney General to submit annually “a report on Federal agencies that are implementing any provision of this chapter” (22 U.S.C. § 7103(d)) and to prepare a required annual report to Congress on U.S. Government activities to combat trafficking that is prepared by the U.S. Department of Justice. Congress requires HHS and other appropriate Federal agencies to report, at a minimum, information on the number of persons who received benefits or other services under 22 U.S.C. § 7105(b)(f), in connection with programs or activities funded or administered by HHS. Minor, nonsubstantive updates have been made to performance indicators under this collection to simplify response options and to bring the collection into alignment with OTIP’s grant recipient reporting database, the Anti-Trafficking Information Management System (ATIMS). Additionally, certain response options that do not pertain to OTIP's domestic victim service programs were removed. Additionally, based on review of performance data received, specifically the average number of clients served by funded recipients over the last four years, burden estimates for this collection have been reduced. See sections A8 and A15 for additional details about proposed changes.

Federal Register Notices

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

Authorizing Statutes

22 USC 7105(f)(1))
View Law

Presidential Action:

-

Title:

Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

Reference Number:

202508-1545-012

Omb Control Number:

1545-0233

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-17

Action:

Approved without change

Status:

Active

Request Type:

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.

Federal Register Notices

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

Authorizing Statutes

26 USC 6081
View Law

Presidential Action:

-

Title:

Disclosure of Returns and Return Information to Designee of Taxpayer

Reference Number:

202507-1545-016

Omb Control Number:

1545-1816

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-18

Action:

Approved without change

Status:

Active

Request Type:

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.

Federal Register Notices

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

Authorizing Statutes

26 USC 7805
View Law

Presidential Action:

-

Title:

Return of Excise Tax on Undistributed Income of Regulated Investment Companies

Reference Number:

202507-1545-015

Omb Control Number:

1545-1016

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-17

Action:

Approved without change

Status:

Active

Request Type:

Revision of a currently approved collection
Return of Excise Tax on Undistributed Income of Regulated Investment Companies

Key Information

Abstract

Form 8613 is used by regulated investment companies to compute and pay the excise tax on undistributed income imposed under section 4982. IRS uses the information to verify that the correct amount of tax has been reported.

Federal Register Notices

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

Authorizing Statutes

26 USC 4982
View Law

Presidential Action:

-

Title:

Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit

Reference Number:

202507-1545-013

Omb Control Number:

1545-0195

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-17

Action:

Approved without change

Status:

Active

Request Type:

Extension without change of a currently approved collection
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit

Key Information

Abstract

This form is used by individuals, partnerships, estates, trusts, and S corporations to make an election to postpone an IRS determination as to whether an activity is engaged in for profit for 5 years (7 years for breeding, training, showing, or racing horses). The data is used to verify eligibility to make the election.

Federal Register Notices

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

Authorizing Statutes

26 USC 183
View Law

Presidential Action:

-

Title:

Reducing Tax Burden on America's Taxpayers

Reference Number:

202507-1545-004

Omb Control Number:

1545-2009

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-18

Action:

Approved without change

Status:

Active

Request Type:

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.

Federal Register Notices

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

Presidential Action:

-

Title:

Post Separation Transition Assistance Program (TAP) Assessment Survey

Reference Number:

202506-2900-006

Omb Control Number:

2900-0864

Agency:

VA

Received:

2025-09-26

Concluded:

2025-12-11

Action:

Approved with change

Status:

Active

Request Type:

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.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

Pub.L. 116 - 315 4306
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Pub.L. 112 - 56 221-225
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Presidential Action:

-

Title:

Disclosure of Reportable Transactions

Reference Number:

202506-1545-011

Omb Control Number:

1545-0865

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-17

Action:

Approved without change

Status:

Active

Request Type:

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.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 6111
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Presidential Action:

-

Title:

Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges)

Reference Number:

202506-1545-004

Omb Control Number:

1545-1834

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-18

Action:

Approved without change

Status:

Active

Request Type:

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.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 1031
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Presidential Action:

-

Title:

Conduit Arrangements Regulations

Reference Number:

202505-1545-021

Omb Control Number:

1545-1440

Agency:

TREAS/IRS

Received:

2025-09-26

Concluded:

2026-01-17

Action:

Approved without change

Status:

Active

Request Type:

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.

Federal Register Notices

60-Day FRN
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30-Day FRN
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Authorizing Statutes

26 USC 881
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26 USC 7701(l)
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Presidential Action:

-
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