Document
Agency Information Collection Activities; Comment Request on Pre-Filing Registration for Elective Payment and Transfer Elections
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
SUPPLEMENTARY INFORMATION:
The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general 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:
Pre-Filing Registration for Elective Payment and Transfer Elections.
OMB Control Number:
1545-2310.
Regulation Project Number:
TD 9988, 9989, and 9993.
Abstract:
Treasury Decisions (TD) 9988, 9989, and 9993 prescribe the procedures to register and make payment elections under Internal Revenue Code sections 48D, 6417, and 6418.
Current Actions:
There are no changes to the estimated burden. However, these final regulations replace the temporary regulations in TD 9755.
Type of Review:
Extension of a currently approved collection.
Affected Public:
Private Sector, Individuals and households.
Estimated Number of Responses:
70,050.
Estimated Time per Response:
6 hours, 12 minutes.
Estimated Total Annual Burden Hours:
434,471.
Dated: May 14, 2026.
Marcus W. McCrary,
Tax Analyst.