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.
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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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| 202508-1902-001 | FERC-500, Application for License/Relicense for Water Projects with More than 10 Megawatt (MW) Capacity | FERC | 2025-09-26 | Received in OIRA | 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. |
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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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| 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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| 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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| 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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| 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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| 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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| 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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| 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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| 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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| 202505-1545-004 | Excise Tax on Structured Settlement Factoring Transactions (Form 8876) | TREAS/IRS | 2025-09-26 | Received in OIRA | 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. |
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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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| 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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| 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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| 202509-0970-011 | Domestic Victims of Human Trafficking (DVHT) Program Data | HHS/ACF | 2025-09-26 | Received in OIRA | 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. |
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| 202508-1902-002 | FERC-505, Small Hydropower Projects and Conduit Facilities including License/Relicense, Exemption, and Qualifying Conduit Facility Determination | FERC | 2025-09-26 | Received in OIRA | 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. |
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| 202509-0625-001 | Domestic and International Clients Export Services and Customized Forms | DOC/ITA | 2025-09-26 | Received in OIRA | 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. |
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| 202502-2900-003 | Application for Burial Benefits (Under 38 U.S.C. Chapter 23) (VA Form 21P-530EZ) | VA | 2025-09-26 | Received in OIRA | Revision of a currently approved collection
Application for Burial Benefits (Under 38 U.S.C. Chapter 23) (VA Form 21P-530EZ)
Key Information
Authorizing Statutes
38 USC 2302 (View Law) 38 USC 2303 (View Law) 38 USC 2304 (View Law) 38 USC 2307 (View Law) 38 USC 2308 (View Law) 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. |
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