IRS Piles on More Tax Form Comment Requests
Published Date: 10/31/2025
Notice
Summary
The IRS is asking for approval to keep using several tax forms that help track taxes withheld from payments to foreign individuals and companies. If you’re a withholding agent, these forms help make sure the right taxes get paid on time. Comments on these forms are welcome until December 1, 2025, so now’s the time to speak up if you have thoughts!
Analyzed Economic Effects
10 provisions identified: 6 benefits, 4 costs, 0 mixed.
Foreign‑Payment Withholding Forms Continued
The IRS is requesting OMB renewal to continue using Forms 1042, Schedule Q (Form 1042), Form 1042-S, Form 1042-T, and statements under section 1.871-15(p) for reporting tax withheld on payments to foreign persons. The notice lists an estimated 98,900 respondents, 17,562,100 annual responses, and 12,383,498 total annual burden hours; comments are due by December 1, 2025.
IVES Tax‑Return Transcript Requests Continue
The IRS seeks to continue Form 4506-C (IVE S transcript requests) to allow cleared Income Verification Express Service participants to request tax return information on behalf of taxpayers. The notice lists 5,260,000 respondents, 5,260,000 annual responses, and 4,839,200 total annual burden hours; comments due December 1, 2025.
Tax Return Transcript Requests Continue
The IRS is renewing Form 4506-T and Form 4506T-EZ for taxpayers to request copies or transcripts of their tax return information. The notice lists 2,812,960 respondents, 2,812,960 annual responses, and 2,203,485 total annual burden hours; comments are due by December 1, 2025.
Cooperative Patronage Reporting Continues
The IRS requests renewal of Form 1099-PATR for reporting taxable patronage dividends paid by cooperatives under IRC section 6044. The notice lists 9,200 respondents, 1,615,000 annual responses, and 549,100 total annual burden hours; comments are due by December 1, 2025.
Real‑Estate Proceeds Reporting Preserved
The IRS seeks OMB renewal of Form 1099-S for reporting gross proceeds from real estate transactions under IRC section 6045(e). The notice lists 122,415 respondents, 5,450,400 annual responses, and 872,064 total annual burden hours; comments must be received by December 1, 2025.
Identity‑Theft Affidavits Remain Available
The IRS requests renewal and revision of Forms 14039 and 14039-B so individuals and businesses can report identity theft issues to the IRS. The notice lists 347,785 respondents, 347,785 annual responses, and 834,315 total annual burden hours; comments due December 1, 2025.
Taxpayer Change‑of‑Address Forms Remain Available
The IRS is asking to continue using Forms 8822 and 8822-B so taxpayers can notify the IRS of home or business address changes or a change in a responsible party. The notice lists 393,900 respondents, 393,900 annual responses, and 111,274 total annual burden hours; comments are due by December 1, 2025.
Commercial Revitalization Allocation Paperwork Continues
The IRS requests renewal of collections tied to Revenue Procedure 2003-38 for states to allocate commercial revitalization expenditures; it lists 80 respondents, 80 annual responses, and 200 total annual burden hours. Comments are due by December 1, 2025.
Vehicle Donation Reporting Keeps Running
The IRS asks to continue Form 1098-C for donee organizations to report charitable contributions of motor vehicles, boats, and airplanes. The notice lists 110,400 respondents, 110,400 annual responses, and 34,224 total annual burden hours; comments due by December 1, 2025.
Deferred‑Vested Benefits Registration Keeps Running
The IRS requests renewal of Form 8955-SSA for plan administrators to report separated participants with deferred vested benefits; the form supports reporting to the Social Security Administration. The notice lists 200,000 respondents, 200,000 annual responses, and 166,000 total annual burden hours; comments due December 1, 2025.
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Key Dates
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Previous / Next Documents
Previous: 2025-19737, Agency Information Collection Activities; Submission for OMB Review; Comment Request; Ongoing Data Collection of Centrally Cleared Transactions in the U.S. Repurchase Agreement Market
The Treasury Department is renewing its request to keep collecting data on certain U.S. repurchase agreement (repo) market transactions, which help track short-term funding and support important financial rates like SOFR. This ongoing data collection affects financial firms involved in these repo deals and continues without changes, with public comments open until December 1, 2025. No new costs or big changes are planned—just keeping the system running smoothly.
Next: 2025-19741, Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Bureau of the Fiscal Service Information Collection Requests
The Department of the Treasury is asking for public feedback on several paperwork forms they use to manage U.S. Treasury securities and savings bonds. These forms mostly affect state and local governments and won’t change, but the Treasury needs approval to keep collecting this info. If you want to share your thoughts, make sure to comment by December 1, 2025—no extra costs or big time commitments involved!