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OMB Control No: 1545-1520	ICR Reference No: 202504-1545-013
Status: Received in OIRA	Previous ICR Reference No: 202312-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Revenue Procedure 2025-4 (and successor guidance)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 09/26/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2027
Responses	12,733	12,733
Time Burden (Hours)	38,836	38,836
Cost Burden (Dollars)	3,501,575	0

Authorizing Statute(s): US Code: 26 USC 401 Name of Law: Qualified pension, profit-sharing, and stock bonus plans
   US Code: 26 USC 403 Name of Law: Taxation of employee annuities
   US Code: 26 USC 409 Name of Law: Qualifications for tax credit employee stock ownership plans
   US Code: 26 USC 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
   US Code: 26 USC 4975 Name of Law: Tax on prohibited transactions

Citations for New Statutory Requirements: None

Annual Cost to Federal Government: $14,131

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: Mitchell Waters 617 316-2083 mitchell.d.waters@irs.gov