View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-1466
ICR Reference No:
202410-1545-016
Status:
Active
Previous ICR Reference No:
202110-1545-023
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Third-Party Disclosure Requirements in the IRS Regulations
Type of Information Collection:
Extension without change of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
07/08/2025
Retrieve Notice of Action (NOA)
Date Received in OIRA:
03/31/2025
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
07/31/2028
36 Months From Approved
07/31/2025
Responses
130,723,849
0
130,723,849
Time Burden (Hours)
34,228,870
0
33,931,417
Cost Burden (Dollars)
0
0
0
Abstract:
Taxpayers must obtain third-party certification or documentation to avail themselves of certain credits, deductions or other benefits permitted by the Internal Revenue Code. Taxpayers will use these documents or information to support claims for certain credits, deductions or tax benefits on their returns. The Internal Revenue Service may review these documents or information during any examination of taxpayers’ returns to verify the taxpayers’ entitlement to the claimed credits, deductions or tax benefits. This submission contains third-party disclosure regulations subject to the Paperwork Reduction Act of 1995.
Authorizing Statute(s):
US Code:
26 USC 25
Name of Law: Interest on certain home mortgages
US Code:
26 USC 83
Name of Law: Property transferred in connection with performance of services
US Code:
26 USC 103
Name of Law: Interest on state and local bonds.
US Code:
26 USC 401
Name of Law: Qualified pension, profit-sharing, and stock bonus plans.
US Code:
26 USC 6031
Name of Law: Return of partnership income
US Code:
26 USC 4261
Name of Law: Imposition of tax
US Code:
26 USC 457
Name of Law: Deferred compensation plans of State and local governments and tax-exempt organizations.
US Code:
26 USC 411
Name of Law: Minimum vesting standards
US Code:
26 USC 408
Name of Law: Individual retirement accounts
US Code:
26 USC 163
Name of Law: Interest
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
89 FR 68496
08/26/2024
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 14189
03/28/2025
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Third-Party Disclosure Requirements in IRS Regulations
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
130,723,849
130,723,849
0
0
0
0
Annual Time Burden (Hours)
34,228,870
33,931,417
0
0
297,453
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
There are no changes being made to this collection at this time. However, updates in the burden estimates will result in a burden increase of 297,453 hours.
Annual Cost to Federal Government:
$0
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
No
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Mark Edwards 202 317-5504
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
03/31/2025
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