2026-00334Notice

Feedback Wanted on Excise Taxes for Employee Benefits

Published Date: 1/12/2026

Notice

Summary

The IRS wants your thoughts on how it collects info about excise taxes tied to employee benefit plans. If you handle these plans, this could affect how you report and pay taxes, so your feedback matters! Comments are due by March 13, 2026, helping the IRS make the process clearer and less of a hassle.

Analyzed Economic Effects

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

Continued excise tax filing burden

If you run a business that sponsors employee benefit plans, you must continue to use Form 5330 to report and pay excise taxes and Form 8868 to request filing extensions. The IRS estimates 26,460 respondents, about 47 hours 26 minutes per respondent, totaling 1,255,149 annual burden hours; comments are due March 13, 2026.

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Key Dates

Published Date
Comments Due
1/12/2026
3/13/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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