IRS Seeks Input on REMIC and CDO Information Returns
Published Date: 1/20/2026
Notice
Summary
The IRS wants your thoughts on a form used by companies that handle special mortgage and debt investments called REMICs and CDOs. They’re checking if the form is useful, clear, and not too much work to fill out. If you have ideas or concerns, send them by March 23, 2026, so the IRS can keep things smooth and fair without extra costs or hassle.
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Business paperwork: Form 8811 burden
Businesses that handle REMICs and CDOs must deal with Form 8811. The IRS estimates 3,000 respondents will each spend about 4 hours 23 minutes on this form, for a total annual burden of 13,140 hours.
Helps investors get timely Form 1099s
Form 8811 collects contact information for REMICs and issuers of collateralized debt obligations so brokers can request the financial details needed to issue Forms 1099. This helps investors who hold interests in these investments get the tax forms they need to prepare their tax returns in a timely way.
Your PRIA Score
Personalized for You
How does this regulation affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this federal register document and every other regulation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2025-18278 — Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
If you earn tips at work, these new rules show which jobs count as tip-earning and explain what counts as 'qualified tips' for tax deductions. The changes apply to tips received up to December 31, 2024, helping workers and employers know exactly what tips can lower their taxes. Get ready to keep better track of your tips and maybe save some money when tax time rolls around!
2025-02251 — Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation
If you run an unincorporated organization, new rules are coming to help you skip some tricky partnership tax laws. These changes explain how to make that election properly, so you don’t get caught in confusing tax stuff. No extra fees or deadlines yet, but keep an eye out for updates to stay ahead!
2026-10116 — Returns Relating to Sales or Exchanges of Certain Partnership Interests
If you sell or trade certain partnership interests, especially those tied to inventory or unpaid bills, the IRS has new rules on what info must be reported. These changes kick in on May 20, 2026, and mainly affect partnerships and partners involved in these sales. The goal? Make tax reporting clearer and more accurate, so no one misses a beat or a dollar.
2026-09941 — Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers; Hearing
The IRS is planning new rules that let brokers send digital asset sale statements electronically instead of on paper. This change affects brokers and anyone buying or selling digital assets, making tax reporting faster and easier. A public hearing is set for July 8, 2026, but only if people sign up by May 28, 2026, so don’t miss your chance to speak up!
2026-09916 — Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methyl Methacrylate-ethyl Methacrylate-methacrylic Acid Copolymer in a Styrene Solution (x=75.76, y=8.46, z=1, s=168.4); Hearing
The IRS is holding a phone hearing on June 18, 2026, to decide if a special chemical called methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution should be added to the list of substances taxed under the Superfund program. Companies dealing with this chemical might see new tax rules if it’s added. People who want to speak at the hearing must send their topics by June 4, or the hearing will be canceled.
2026-09479 — Excepted Fertility Benefits
The government is proposing new rules to create a special category for fertility benefits that don’t have to follow all the usual health insurance rules. This change affects employers and health plans offering fertility help, making it easier and more flexible to provide these benefits. If you want to share your thoughts, you have until July 13, 2026, to comment—this could impact how much fertility care costs and how it’s covered.
Previous / Next Documents
Previous: 2026-00900 — Commission Meeting-Sunshine Act Notice
The Equal Employment Opportunity Commission is holding a public meeting on January 22, 2026, to discuss important changes like canceling harassment enforcement guidance and decisions about legal actions and fund approvals. Anyone interested can listen in or attend in person by registering ahead. These updates could affect how workplace harassment is handled and how the Commission manages its money and lawsuits.
Next: 2026-00883 — Agency Information Collection Activities; Comment Request Concerning Source of Income From Certain Space and Ocean Activities; Source of Communications Income
The IRS wants your thoughts on how it collects info about income from space, ocean, and communication activities. If you or your business deal with these areas, this is your chance to help shape the rules and reduce paperwork hassle. Send your comments by March 23, 2026, so the IRS can keep things clear and fair without costing extra time or money.