2026-00109Notice

IRS Seeks Feedback on Fines and Penalties Info Gathering

Published Date: 1/8/2026

Notice

Summary

The IRS wants your thoughts on how it collects info about fines and penalties to make sure it’s useful and not too much work. If you deal with IRS forms or payments, this could affect you. Send your comments by March 9, 2026, to help shape how the IRS handles these collections and keep things running smoothly.

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Government Reporting: Form 1098-F Burden

If you work for a federal, state, local, or tribal government, you must use Form 1098-F to report fines, penalties, and other amounts under IRC section 6050X to the IRS and provide a statement to the payer. The IRS estimates 41,300 responses, about 33 minutes per response, totaling 22,715 annual burden hours (OMB Control No. 1545-2284).

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Key Dates

Published Date
Comments Due
1/8/2026
3/9/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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