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OMB Control No: 1545-2284	ICR Reference No: 202512-1545-018
Status: Received in OIRA	Previous ICR Reference No: 202301-1545-025
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Fines, Penalties, and Other Amounts
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 05/29/2026

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2026
Responses	41,300	139,067
Time Burden (Hours)	22,715	76,487
Cost Burden (Dollars)	0	0

Abstract: Public Law 115-97, Tax Cuts and Jobs Act of 2017 (TCJA), amended Internal Revenue Code (IRC) section 162(f) regarding allowable deductions of fines, penalties, and other amounts paid to, or at the direction of, a government or governmental entity in relation to the violation of any law or the investigation or inquiry by such government or entity into the potential violation of any law. The TCJA also added IRC section 6050X, requiring the official of any government or entity described in IRC section 162(f)(5) to file an information return with respect to certain fines, penalties, and other amounts paid. Treasury Decision (TD) 9946 contains final regulations providing guidance on IRC sections 162(f) and 6050X. Treasury Regulations section 1.6050X-1 provides guidance on the information reporting requirements of IRC section 6050X and names Form 1098-F as the return to report the information. Form 1098-F is used to report the amounts paid as required by IRC section 6050X to the IRS and provide a statement to the payer. Treasury Decision (TD) 9946 contains final regulations providing guidance on IRC sections 162(f) and 6050X, adjusts the reporting threshold as authorized by IRC section 6050X(a)(2)(B), and adds Treasury Regulations section 1.6050X-1. Treasury Regulations section 1.6050X-1 provides guidance on the information reporting requirements of IRC section 6050X and names Form 1098-F as the return to report the information. Form 1098-F is used to report the amounts paid as required by IRC section 6050X to the IRS and provide a statement to the payer.

Authorizing Statute(s): US Code: 26 USC 162(f) Name of Law: Fines, Penalties, And Other Amounts
   US Code: 26 USC 6050X Name of Law: Information With Respect To Certain Fines, Penalties, And Other Amounts
   PL: Pub.L. 115 - 97 13306 Name of Law: Tax Cuts and Jobs Act

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:
	91 FR 764	01/08/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 31861	05/28/2026
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
Form 1098-F - Fines, Penalties, and Other Amounts	1098-F

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	41,300	139,067	-97,767
Annual Time Burden (Hours)	22,715	76,487	-53,772
Annual Cost Burden (Dollars)	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: The IRS has updated the burden estimates to reflect the most recent filing data. This results in a burden decrease due to Agency Estimate of 97,767 responses and 53,772 hours.

Annual Cost to Federal Government: $26,684

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. Yes

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. Yes

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: David Kabore 817 232-6356 david.n.kabore@irs.gov

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