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TREAS/IRS RIN: 1545-BS24 Publication ID: 2026 
Title: ●Trump Account Reporting 
Abstract:

This regulation will implement reporting requirements related to Trump Accounts under section 530A(i)(1) and (i)(2). Section 530A(i)(1) does not require trustees to file a report to the Secretary, but instead, authorizes the Secretary to require these reports in the time and manner of the Secretary’s choosing. This regulation will require annual reporting by the trustee of a Trump Account and will define a due date for filing these reports. 530A(i)(2) requires reporting of qualified rollover contributions. This regulation will set out rules for qualified rollover contribution reporting including time and manner of reporting.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 26 CFR §§ 1.530A-2    26 CFR §§ 1.530A-3    26 CFR §§ 1.530A-4    26 CFR §§ 1.530A-5    26 CFR §§ 1.530A-6    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 530A    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2026 
Additional Information: Treasury Attorney: David Bergman, 202-705-2463, David.Bergman@treasury.gov, CC: P&A
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sonia Gomez
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6879
Email: sonia.m.gomez2@irscounsel.treas.gov