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, or 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.

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.

Showing 20 of 14591 results

Reference Number
Title
Agency
Received
Status
Request Type
Presidential Action
202201-1545-005 Claims for credit or refund by tax return preparers or appraisers TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Claims for credit or refund by tax return preparers or appraisers

Key Information

Received

2022-02-28
Concluded

2022-08-24
Expires

2025-11-30
Action

Approved with change
OMB Control #
1545-0240
Previous ICR

201807-1545-004

Federal Register Notices

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

Authorizing Statutes

26 USC 6696(c) (View Law)

Abstract

Internal Revenue Code section 6696(c) sets forth the procedure for claiming a refund by a tax return preparer who has overpaid any of the tax return preparer’s penalties. TD 9436 contained final regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code (Code) and related provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36) reflecting amendments to the Code made by section 8246 of the Small Business and Work Opportunity Tax Act of 2007 and section 506 of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. 26 CFR 1.6696–1 outlines the procedures for claims for credit or refund by tax return preparers or appraisers. Notwithstanding section 301.6402–2(c), Form 6118, “Claim for Refund of Income Tax Return Preparer and Promoter Penalties,” is the form prescribed for making a claim as provided in this section with respect to penalties under sections 6694 and 6695.

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202111-1545-012 Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)

Key Information

Received

2022-02-28
Concluded

2022-08-24
Expires

2025-11-30
Action

Approved with change
OMB Control #
1545-1504
Previous ICR

201809-1545-003

Federal Register Notices

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

Authorizing Statutes

26 USC 7811 (View Law)

Abstract

This form is used by taxpayers to apply for relief from a significant hardship which may have already occurred or is about to occur if the IRS takes or fails to take certain actions. This form is submitted to the IRS Taxpayer Advocate Office in the state or city where the taxpayer lives.

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202110-1545-012 Taxable Fuel; Registration TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Taxable Fuel; Registration

Key Information

Received

2022-02-28
Concluded

2022-08-24
Expires

2025-11-30
Action

Approved with change
OMB Control #
1545-0725
Previous ICR

201806-1545-003

Federal Register Notices

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

Authorizing Statutes

26 USC 4101 (View Law)

Abstract

Certain sellers of gasoline and diesel fuel may be required under section 4101 to post bond before they incur liability for gasoline and diesel fuel excise taxes imposed by sections 4081 and 4091. This form is used by taxpayers to give bond and provide other information required by regulations sections 48.4101-2.

-
202201-1545-007 Form 1099-S - Proceeds From Real Estate Transactions TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Form 1099-S - Proceeds From Real Estate Transactions

Key Information

Received

2022-02-28
Concluded

2022-10-25
Expires

2025-12-31
Action

Approved without change
OMB Control #
1545-0997
Previous ICR

201806-1545-024

Federal Register Notices

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

Authorizing Statutes

26 USC 6045(e) (View Law)

Abstract

Form 1099-S is used by the real estate reporting person to report proceeds from a real estate transaction to the IRS.

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202111-1545-004 TD 9348, Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
TD 9348, Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes

Key Information

Received

2022-02-28
Concluded

2022-04-19
Expires

2025-05-31
Action

Approved without change
OMB Control #
1545-1902
Previous ICR

201807-1545-006

Federal Register Notices

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

Authorizing Statutes

26 USC 2642 (View Law)

Pub.L. 107 - 16 562 (View Law)

26 USC 2654 (View Law)

Abstract

This previously approved regulation requires taxpayers to report a qualified severance by filing a Form 706-GS(T), or such other form that may be published by the Internal Revenue Service in the future that is specifically designated to be utilized to report qualified severances. Where Form 706-GS(T) is used, the filer should attach a Notice of Qualified Severance to the return that clearly identifies the trust that is being severed and the new trusts created as a result of the severance. The Notice must also provide the inclusion ratio of the trust that was severed and the inclusion ratios of the new trusts resulting from the severance. The information collected will be used by the IRS to identify the trusts being severed and the new trusts created upon severance. The collection of information is required in order to have a qualified severance. If there was no reporting requirement, the IRS would be unable to achieve its objectives.

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202201-0960-008 Representative Payment Policies and Administrative Procedures for Imposing Penalties for False or Misleading Statements or Withholding of Information SSA 2022-02-28 Active
Extension without change of a currently approved collection
Representative Payment Policies and Administrative Procedures for Imposing Penalties for False or Misleading Statements or Withholding of Information

Key Information

Received

2022-02-28
Concluded

2024-09-10
Expires

2027-09-30
Action

Approved without change
OMB Control #
0960-0740
Previous ICR

201810-0960-007

Federal Register Notices

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

Authorizing Statutes

42 USC 405 (View Law)

42 USC 1007 (View Law)

42 USC 1383 (View Law)

Pub.L. 108 - 123 101-420 (View Law)

Abstract

This information collection request (ICR) comprises several regulation sections which provide additional safeguards for Social Security beneficiaries whose representative payees receive their payments. SSA requires representative payees to notify us of any event or change in circumstances that would affect receipt of benefits or performance of payee duties. SSA uses the information to determine continued eligibility for benefits, the amount of benefits due, and if the payee is suitable to continue servicing as payee. The respondents are representative payees who receive and use benefits on behalf of Social Security recipients.

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202111-1545-014 Revenue Procedure 2003-33 - Section 9100 Relief for 338 Elections TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Revenue Procedure 2003-33 - Section 9100 Relief for 338 Elections

Key Information

Received

2022-02-28
Concluded

2022-04-20
Expires

2025-05-31
Action

Approved without change
OMB Control #
1545-1820
Previous ICR

201809-1545-005

Federal Register Notices

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

Authorizing Statutes

26 USC 338(h)(10) (View Law)

26 USC 338(a) (View Law)

Abstract

Pursuant to Sec. 301.9100-3 of the Procedure and Administration Regulations, this procedure grants certain taxpayers an extension of time to file an election described in Sec. 338(a) or Sec. 338(h)(10) of the Internal Revenue Code to treat the purchase of the stock of a corporation as an asset acquisition.

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202201-1545-018 Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax

Key Information

Received

2022-02-28
Concluded

2022-04-18
Expires

2025-05-31
Action

Approved without change
OMB Control #
1545-1913
Previous ICR

201806-1545-021

Federal Register Notices

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

Authorizing Statutes

26 USC 6151 (View Law)

26 USC 6081 (View Law)

Abstract

Form 8892 was created to serve a dual purpose. First, the form enables taxpayers to request an extension of time to File 709, when they are not filing an individual income tax extension. Second, it serves as a payment voucher for taxpayers, who are filing an individual income tax extension (by Form 4868) and will have a gift tax balance due on Form 709.

-
202108-3064-003 Privacy of Consumer Financial Information FDIC 2022-02-28 Active
Extension without change of a currently approved collection
Privacy of Consumer Financial Information

Key Information

Received

2022-02-28
Concluded

2022-04-19
Expires

2025-05-31
Action

Approved without change
OMB Control #
3064-0136
Previous ICR

201902-3064-002

Federal Register Notices

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

Authorizing Statutes

15 USC 6804 (View Law)

15 USC 6803 (View Law)

Abstract

The elements of this information collection are required under section 504 of the Gramm-Leach-Bliley Act (Act), Public Law No. 106-102. Section 502 of the Act prohibits a financial institution from disclosing nonpublic personal information about a consumer to nonaffiliated third parties unless the institution satisfies various disclosure requirements (i.e., provides a privacy notice and opt out notice) and the consumer has not elected to opt out of the disclosure.

-
202112-1651-008 Request for Information DHS/USCBP 2022-02-28 Historical Active
Extension without change of a currently approved collection
Request for Information

Key Information

Received

2022-02-28
Concluded

2022-08-01
Expires

2025-08-31
Action

Approved without change
OMB Control #
1651-0023
Previous ICR

202102-1651-006

Federal Register Notices

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

Authorizing Statutes

19 USC 1401a (View Law)

19 USC 1500 (View Law)

Abstract

CBP Form 28 is used by CBP personnel to request additional information from importers when the invoice or other documentation provide insufficient information for CBP to carry out its responsibilities to protect revenues.

-
202201-1545-023 Form 8834 - Qualified Electric Vehicle Credit TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Form 8834 - Qualified Electric Vehicle Credit

Key Information

Received

2022-02-28
Concluded

2022-04-19
Expires

2025-05-31
Action

Approved without change
OMB Control #
1545-1374
Previous ICR

201806-1545-009

Federal Register Notices

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

Authorizing Statutes

26 USC 30B (View Law)

26 USC 6103 (View Law)

26 USC 30D (View Law)

Abstract

Form 8834 is used to claim any qualified electric vehicle passive activity credit allowed for the current tax. The data on Form 8834 will be used to determine that the credit is allowable and that it has been properly computed.

-
202202-1910-004 Application for Loans under the Advanced Technology Vehicles Manufacturing Incentive Program DOE/DOEOA 2022-02-28 Active
Extension without change of a currently approved collection
Application for Loans under the Advanced Technology Vehicles Manufacturing Incentive Program

Key Information

Received

2022-02-28
Concluded

2023-01-23
Expires

2026-01-31
Action

Approved with change
OMB Control #
1910-5137
Previous ICR

201811-1910-001

Federal Register Notices

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

Authorizing Statutes

Pub.L. 110 - 329 129(a) (View Law)

Pub.L. 110 - 140 136 (View Law)

Abstract

DOE has issued regulations (10 CFR Part 611) governing applications for loans from the United States Department of Energy to finance manufacturing facilities located in the United States and engineering integration performed in the United States for the manufacture of advanced technology vehicles and components. The information applicants are asked to provide pursuant to this information collection request will be evaluated by DOE to determine which applicants qualify for the Department’s loans under this program. The collection of this information is critical to ensure that the government has sufficient information to determine whether applicants meet the eligibility requirements to qualify for a DOE loan and to provide DOE with sufficient information to evaluate an applicant’s project using the criteria specified in 10 CFR Part 611.

-
202201-1545-020 Form 8928- Return of Certain Excise Taxes Under Chapter 43 & TD 9457-Employer Comparable Contributions to HSAs and Requirement for filing excise taxes under sections 4980B, 4980D, 4980E and 4980G. TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Form 8928- Return of Certain Excise Taxes Under Chapter 43 & TD 9457-Employer Comparable Contributions to HSAs and Requirement for filing excise taxes under sections 4980B, 4980D, 4980E and 4980G.

Key Information

Received

2022-02-28
Concluded

2022-04-18
Expires

2025-09-30
Action

Approved without change
OMB Control #
1545-2146
Previous ICR

201806-1545-022

Federal Register Notices

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

Authorizing Statutes

26 USC 4980G (View Law)

26 USC 4980D (View Law)

Pub.L. 111 - 5 705 (View Law)

Pub.L. 104 - 191 402(a) (View Law)

26 USC 4980E (View Law)

26 USC 4980B (View Law)

Pub.L. 100 - 647 3011(d) (View Law)

Pub.L. 104 - 191 301(c)(4)(A) (View Law)

Abstract

Form 8928 is used by employers, group health plans, HMOs, and third party administrators to report and pay excise taxes due for failures under sections 4980B, 4980D, 4980E, and 4980G. The information results from the requirement from TD 9457 to file a return for the payment of the excise taxes under section 4980B, 4980D, 4980E, and 4980G of the code.

-
202202-1653-002 Allegation of Counterfeiting and Intellectual Piracy DHS/USICE 2022-02-28 Active
Revision of a currently approved collection
Allegation of Counterfeiting and Intellectual Piracy

Key Information

Received

2022-02-28
Concluded

2023-11-02
Expires

2026-11-30
Action

Approved with change
OMB Control #
1653-0053
Previous ICR

201808-1653-001

Federal Register Notices

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

Authorizing Statutes

19 USC 1509 (View Law)

17 USC 508 (View Law)

18 USC 2319 (View Law)

18 USC 2319a (View Law)

18 USC 2319b (View Law)

18 USC 2320 (View Law)

17 USC 506 (View Law)

19 USC 1589a (View Law)

44 USC 3101 (View Law)

5 USC 552a (View Law)

18 USC 1905 (View Law)

Abstract

The "Allegation of Counterfeiting and Intellectual Piracy Form” allows individuals to report suspected violations of intellectual property rights. Individuals filling out this form provide information to Immigration and Customs Enforcement (ICE), Homeland Security Investigations (HSI) about individuals, businesses, and/or organizations suspected of violating counterfeiting and intellectual property rights laws.

-
202201-1545-021 Form W-2G, Certain Gambling Winnings TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Form W-2G, Certain Gambling Winnings

Key Information

Received

2022-02-28
Concluded

2022-04-18
Expires

2025-05-31
Action

Approved without change
OMB Control #
1545-0238
Previous ICR

201809-1545-016

Federal Register Notices

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

Authorizing Statutes

26 USC 3402 (View Law)

26 USC 3406 (View Law)

26 USC 6041 (View Law)

Abstract

Section 6041 of the Internal Revenue Code requires payers of certain gambling winnings to report them to IRS. If applicable, section 3402(g) and section 3406 require tax withholding on these winnings. Form W-2G is used by the payer of certain gambling winnings to report the required information to the IRS and the payee. The IRS uses the information to ensure taxpayers' reporting compliance.

-
202112-1545-006 Returns Required on Magnetic Media TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Returns Required on Magnetic Media

Key Information

Received

2022-02-28
Concluded

2022-12-23
Expires

2025-12-31
Action

Approved with change
OMB Control #
1545-0957
Previous ICR

201808-1545-004

Federal Register Notices

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

Authorizing Statutes

26 USC 6103 (View Law)

26 USC 6011 (View Law)

Abstract

Certain filers of information returns are required by law to file on magnetic media. In some instances, waivers from this requirement are necessary and justified. Form 8508 is submitted by the filer and provides information on which IRS will base its waiver determination.

-
202202-2040-002 EPA's National Fish Program (Renewal) EPA/OW 2022-02-28 Active
Extension without change of a currently approved collection
EPA's National Fish Program (Renewal)

Key Information

Received

2022-02-28
Concluded

2024-11-15
Expires

2027-11-30
Action

Approved without change
OMB Control #
2040-0226
Previous ICR

201807-2040-001

Federal Register Notices

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

Authorizing Statutes

33 USC 1254 (View Law)

Abstract

This ICR is for voluntary information collections under the National Fish Program ICR. These information collections would help EPA advance equitable and effective fish advisory programs that protect recreational and subsistence fishers and other underserved populations from consumption of contaminated fish. This information is collected under the authority of section 104 of the Clean Water Act, which provides for the collection of information to be used to protect human health and the environment. The information to be collected on a voluntary basis would include the following: fish advisory information and fish tissue data collected to assist in making advisory decisions; state or tribal fish program information for the National Fish Advisory Program Evaluation; and, technical program information from time to time. EPA would analyze the information to determine what science, guidance, technical assistance, and nationwide information are needed to help state and tribes have equitable and effective fish advisory programs. In addition, EPA would also use the information provided to facilitate information sharing and to ensure guidance documents are useful and technically accurate.

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202202-1545-017 Form 4506-A and Form 4506-B -- Request for a Copy of Exempt or Political Organization IRS Form, Application, or Letter TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
Form 4506-A and Form 4506-B -- Request for a Copy of Exempt or Political Organization IRS Form, Application, or Letter

Key Information

Received

2022-02-28
Concluded

2022-04-18
Expires

2025-05-31
Action

Approved without change
OMB Control #
1545-0495
Previous ICR

202108-1545-007

Federal Register Notices

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

Authorizing Statutes

26 USC 6104 (View Law)

26 USC 501(c) (View Law)

26 USC 501(d) (View Law)

26 USC 501(a) (View Law)

26 USC 527 (View Law)

Abstract

Internal Revenue Code (IRC) section 6104 states that if an organization described in IRC sections 501(c) or 501(d) is exempt from taxation under IRC section 501(a) for any taxable year or a political organization is exempt from taxation under IRC section 527 for any taxable year, the application for exemption is open for public inspection. This includes all supporting statements, any letter or other documents issued by the IRS concerning the application, and certain annual returns of the organization. Form 4506-A is used by the public to request a copy of an exempt or political organization’s return, report, or notice. Form 4506-B is used by the public to request a copy of an exempt organization’s exemption application or letter issued by the IRS.

-
202202-1545-016 TD 9467 (REG-139236-07), Notice 2020-61 (Special Rules for Single Employer Defined Benefit Pension Plans under the CARES Act):Notice 2020-60 (Election of Alternative Minimum Funding; Notice 2021-48 (G TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
TD 9467 (REG-139236-07), Notice 2020-61 (Special Rules for Single Employer Defined Benefit Pension Plans under the CARES Act):Notice 2020-60 (Election of Alternative Minimum Funding; Notice 2021-48 (G

Key Information

Received

2022-02-28
Concluded

2022-04-19
Expires

2025-05-31
Action

Approved without change
OMB Control #
1545-2095
Previous ICR

202108-1545-006

Federal Register Notices

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

Authorizing Statutes

26 USC 430 (View Law)

26 USC 436 (View Law)

Pub.L. 116 - 136 3608(b) (View Law)

Pub.L. 116 - 94 115(a) (View Law)

Pub.L. 109 - 280 104 thru 106 and 402 (View Law)

Pub.L. 117 - 2 135 (View Law)

Abstract

TD 9467 (AFTAP) - The previously approved Regulations under sections 430(d), 430(g), 430(h)(2), and 430(i) provide guidance on the determination of benefit liabilities and the valuation of plan assets for purposes of the funding requirements that apply to single employer defined benefit plans pursuant to changes made by the Pension Protection Act of 2006. In order to implement the statutory provisions under section 430(h)(2), the regulations provide for the sponsor of a defined benefit plan to make any of several elections related to the interest rate used for minimum funding purposes and require written notification of any such election to be provided to the plan's enrolled actuary. These final regulations provide for the sponsor of a defined benefit pension plan to make any of several elections.

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202201-1545-016 TD 9360 (Final) - Guidance on Passive Foreign Company (PFIC) Purging Elections TREAS/IRS 2022-02-28 Active
Extension without change of a currently approved collection
TD 9360 (Final) - Guidance on Passive Foreign Company (PFIC) Purging Elections

Key Information

Received

2022-02-28
Concluded

2022-08-10
Expires

2025-08-31
Action

Approved with change
OMB Control #
1545-1965
Previous ICR

201808-1545-003

Federal Register Notices

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

Authorizing Statutes

26 USC 1297 (View Law)

Abstract

Section 1.1297-3(c) allows a shareholder of a 1297(e) PFIC to make a deemed dividend election pursuant to which the shareholder includes in income as a dividend its pro rata share of the post-1986 earning and profit of the PFIC attributable to all of the stock it held, directly or indirectly on the CFC qualification date, as defined in 1.1297-3(d). The IRS needs the information to substantiate the taxpayer's computation of the taxpayer's share of the PFIC's post-1986 earning and profits.

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