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Code · REGISTER · 2026-01-12 · Internal Revenue Service (IRS), Treasury · Notices

Notices. Notice of information collection; request for comments

501 words·~2 min read·/register/2026/01/12/2026-00334

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BILLING CODE 4910-9X-P DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Information Collection Activities: Comment on Return of Excise Taxes Related to Employee Benefit Plans AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of information collection; request for comments. 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 13, 2026 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcias, Internal Revenue Service, Room 6526, 1111 Constitution Avenue, Washington, DC 20224, or by email to *pra.comments@irs.gov.* Include, “OMB Number: 1545-0575” in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to LaNita Van Dyke, at
(202)317-6009. 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:* Return of Excise Taxes Related to Employee Benefit Plans. *OMB Number:* 1545-0575. *Form Number:* 5330 and 8868. *Abstract:* Internal Revenue Code sections 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4978A, 4978B, 4979, 4979A, and 4980 impose excise taxes on certain employers with employee benefit plans. Form 5330 is used to report and pay the excise taxes related to employee benefit plans. Form 8868 is used to request an extension of time to file an exempt organization return or excise taxes return related to employee benefit plans. *Current Actions:* There is no change to the previously approved information collection; *Type of Review:* Extension of a currently approved collection. *Affected Public:* Businesses and other for-profit organizations. *Estimated Number of Respondents:* 26,460. *Estimated Time per Respondent:* 47 hrs. 26 min. *Estimated Total Annual Burden Hours:* 1,255,149. Dated: January 6, 2026. LaNita Van Dyke, IRS Tax Analyst. [FR Doc. 2026-00334 Filed 1-9-26; 8:45 am]
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Notice of information collection; request for comments
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