Agency Information Collection Activities: Comment Request on Trump Account Election(s)

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<title>Federal Register, Volume 91 Issue 2 (Monday, January 5, 2026)</title>
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[Federal Register Volume 91, Number 2 (Monday, January 5, 2026)]
[Notices]
[Pages 329-330]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-24257]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities: Comment Request on 
Trump Account Election(s)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of Information Collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before March 6, 2026 
to be assured of consideration.

ADDRESSES: Direct all written comments and recommendations to 
Andr[eacute]s Garcia, Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or by email at 
<a href="/cdn-cgi/l/email-protection#dbaba9baf5b8b4b6b6beb5afa89bb2a9a8f5bcb4ad"><span class="__cf_email__" data-cfemail="d1a1a3b0ffb2bebcbcb4bfa5a291b8a3a2ffb6bea7">[email&#160;protected]</span></a>. Please include, ``OMB Number: 1545-2336'' in the 
subject line of the message.

FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax 
forms related to the information collection listed in this notice at 
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional 
information or copies of this collection should be directed to Ronald 
J. Durbala, (202)-317-5746 or via email at <a href="/cdn-cgi/l/email-protection#97c5ddf8e4f2e7ffb9d3e2e5f5f6fbf6d7fee5e4b9f0f8e1"><span class="__cf_email__" data-cfemail="0250486d7167726a2c46777060636e63426b70712c656d74">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
public and Federal agencies with an opportunity to comment on proposed, 
revised, and continuing collections of information. This helps the IRS 
assess the impact and minimize the burden of its information collection 
requirements. Comments submitted in response to this notice will be 
summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record, and viewable on 
relevant websites. For this reason, please do not include in your 
comments information of a confidential nature, such as sensitive 
personal information.
    Comments are invited on: (a) Whether the collection of information 
is necessary for the proper performance of the functions of the agency, 
including whether the information shall have practical utility; (b) the 
accuracy of the agency's estimate of the burden of the collection of 
information; (c) ways to enhance the quality, utility, and clarity of 
the information to be collected; (d) ways to minimize the burden of the 
collection of information on respondents, including through the use of 
automated collection techniques or other forms of information 
technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.
    Title: Trump Account Election(s).
    OMB Number: 1545-2336.
    Form Number(s): Form 4547 and Form 8879-TA.
    Abstract: Section 70204 of the One Big Beautiful Bill, Public Law 
119-21

[[Page 330]]

established ``Trump Accounts,'' a new type of tax-advantaged savings 
account for children. These accounts are for children under 18. Form 
4547 and Form 8879-TA will be used to make the elections to establish 
the accounts.
    Current Actions: There is no change to the previously approved 
information collection.
    Type of Review: Revision of currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 85,000,000.
    Estimated Time per Respondent: 1 hr., 28 min.
    Estimated Total Annual Burden Hours: 64,850,000.

    Approved: December 29, 2025.
Andres Garcia Leon,
IRS Supervisory Tax Analyst.
[FR Doc. 2025-24257 Filed 1-2-26; 8:45 am]
BILLING CODE 4830-01-P


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Agency Information Collection Activities: Comment Request on Trump Account Election(s)

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