IRS seeks comments on Form 8802
The consultation concerns the Form 8802 information collection. December 14, 2026 is the public-comment deadline, not a deadline to request residency certification.
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The IRS is seeking public comments on extending the information collection for Form 8802. Individuals and entities use this form to request certification of U.S. residency for federal tax purposes. The consultation leaves the previously approved collection unchanged.
The IRS uses the information to determine whether an applicant qualifies for certification. The certification may serve as evidence of residency when claiming benefits under an applicable income tax treaty.
Written comments should be received by December 14, 2026 to be assured of consideration. This date applies only to the public consultation; it is not a deadline for filing Form 8802.
The consultation covers the information’s usefulness and clarity, burden estimates, and possible ways to reduce costs and effort. Comments will become public records and should not include confidential information.
Official source: Federal Register 2026-20962
IRS seeks feedback on advanced energy credit information collection
The IRS seeks comments on information collection for the section 48C(e) program. The December 14, 2026 deadline applies to public comments, not applications for the credit.
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The IRS is seeking public comments on extending an approved information collection for the section 48C(e) Qualifying Advanced Energy Project Credit Allocation Program. The notice states that the paperwork burden previously approved by OMB remains unchanged.
The collection covers information submitted to the Department of Energy for technical review and to the IRS for allocation and certification. The consultation seeks feedback on the information’s usefulness, clarity, and burden, along with ways to reduce costs and effort.
Written comments should be received by December 14, 2026 to be assured of consideration. This is not a deadline to apply for the credit. The notice does not provide a program application schedule.
Comments will become public records and should not include confidential information. This consultation on paperwork does not announce a new round of credit allocations.
Official source: Federal Register 2026-20966
IRS seeks comments on Form 13925
The consultation concerns extending an information collection without changes. The December 14, 2026 deadline is for public comments, not a tax payment or filing deadline.
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The IRS is seeking comments on extending an already approved information collection related to Form 13925 and special lien agreements. The notice states that the existing collection remains unchanged.
The form provides annual valuation information until the estate tax is collected in full. The notice does not explain all eligibility requirements; this update does not provide instructions for making a special lien election.
The IRS estimates 500 responses, one hour per response, and 500 total annual burden hours. It seeks feedback on the information’s usefulness and clarity, the accuracy of the estimates, and possible ways to reduce burdens and costs.
Written comments should be received by December 14, 2026 to be assured of consideration. This deadline applies only to public comments and is not a tax payment or filing deadline. Comments will become public records and should not include confidential information.
Official source: Federal Register 2026-20832
IRS seeks comments on information collection for prototype SEP and SIMPLE IRA plans
The Form 5306-A consultation accepts comments through December 7, 2026. That deadline does not apply to applications for plan approval.
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The IRS is seeking comments on extending an already approved information collection related to Form 5306-A and prototype SEP and SIMPLE IRA plans. The notice, published on October 8, 2026, states that the forms remain unchanged.
Sponsors use the form to request approval of their prototype plan documents. The information allows the IRS to assess whether they meet applicable requirements before issuing an opinion letter.
Written comments should be received by December 7, 2026 to be assured of consideration. This is a deadline for comments on the information collection, not for applying for plan approval. The notice does not announce a new rule with an effective date.
The IRS seeks feedback on the information’s usefulness and clarity, burden estimates, and ways to reduce costs and effort. Comments will become public records and should not include confidential information.
Official source: Federal Register 2026-20624
IRS invites comments on Form 8881 information collection
Public comments on Form 8881 information collection are due December 7, 2026.
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On October 7, 2026, the IRS published a request for comments on information collected through Form 8881. Eligible small employers use the form to claim certain retirement-plan tax credits.
Comments are due December 7, 2026. The notice does not change the previously approved collection or announce a new credit. Read the original document for its scope and commenting instructions. Keep confidential information out of public comments.
Official source: Federal Register 2026-20541
USCIS seeks public input on Form I-90 information collection
Comments are due December 7, 2026, on a proposed extension of the existing I-90 information collection without changes.
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On October 6, 2026, USCIS opened a 60-day public comment period on the information collection for Form I-90, the application used to request a replacement permanent resident card. The agency proposes extending the currently approved collection without changes.
Comments are due December 7, 2026, through Regulations.gov under docket USCIS-2009-0002. The agency is seeking feedback on the usefulness of the requested information, estimates of respondents’ time and costs, and ways to improve or simplify the collection.
This notice does not announce a new immigration rule or a change in eligibility. It is not an instruction to file an individual application; the stated deadline is for public comments.
Submissions will be publicly posted and may include personal information provided by commenters. USCIS states that this channel is not for inquiries about individual case status.
Official source: Federal Register 2026-20422