2025-23740Notice

IRS Requests Feedback on Multiple Tax Info Collections

Published Date: 12/23/2025

Notice

Summary

The IRS is asking for public feedback on keeping some paperwork rules the same, like filing certain tax info on magnetic media and rules about real estate mortgage taxes. This affects businesses, governments, and others who file these forms. Comments are due by January 22, 2026, so don’t miss your chance to weigh in!

Analyzed Economic Effects

3 provisions identified: 0 benefits, 3 costs, 0 mixed.

Magnetic Media Filing and Waivers

The IRS proposes to extend without change the information collection for filers required to submit certain information returns on magnetic media and to use Form 8508 to request waivers. The agency estimates 1,000 respondents, 15 minutes per response, and 750 total annual burden hours. Comments are due by January 22, 2026.

REMIC Residual Interest Affidavits

The IRS proposes to extend the information collection tied to Treasury Decision 8458, which implements rules under IRC section 860E regarding excise tax relief when transferees of REMIC residual interests furnish affidavits. The agency estimates 1,600 respondents, 20 minutes per response, and 525 total annual burden hours. Comments are due by January 22, 2026.

Aid-of-Construction Information Rules

The IRS proposes to extend the information collection for TD 8936, which provides rules under section 118(c) about contributions in aid of construction and information utilities must furnish to the IRS. The agency estimates 300 respondents, 60 minutes per response, and 300 total annual burden hours. Comments are due by January 22, 2026.

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Key Dates

Published Date
Comments Due
12/23/2025
1/22/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
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