IRS Eyes Feedback on Church Plan Election Reporting Forms
Published Date: 4/17/2025
Notice
Summary
The IRS wants your thoughts on a paperwork rule about church plans under a tax law from 2015. This affects churches and related groups who report certain election changes to the IRS. No new paperwork is added, but comments are due by June 16, 2025, and only a few folks spend about 2 hours each on this.
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
No new paperwork burden for church-plan notices
You (churches and church-related organizations) will not face any new paperwork burden from this IRS action — the information collection is being extended with no changes. The collection is Notice-2018-81 (OMB control number 1545-2279), with an estimated 3 respondents spending about 2 hours each (6 hours total) annually.
Requirement to notify IRS when revoking church-plan election
If you are a church or church-related organization and you revoke an election to aggregate or disaggregate under Internal Revenue Code section 414(c)(2)(C) and (D) (added by section 336(a) of the PATH Act), you must notify the IRS in the manner described in Notice 2018-81. The ongoing collection for that notice is OMB control number 1545-2279 and the IRS estimates about 2 hours per respondent to comply.
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