IRS Wants Input on Trust Tax Residency Forms
Published Date: 6/22/2026
Notice
Summary
The IRS wants your thoughts on how it collects info about where trusts and estates live for tax purposes. If you deal with trusts or estates, this could affect you by making paperwork clearer and easier. Send your comments by August 21, 2026, to help shape the process and possibly save time and hassle.
Analyzed Economic Effects
3 provisions identified: 2 benefits, 1 costs, 0 mixed.
You can comment by Aug 21, 2026
The IRS is asking for public comments on its information collection for the residence of trusts and estates; written comments must be received on or before August 21, 2026. The agency specifically invites comments on ways to minimize respondent burden, improve clarity, and estimate costs.
Procedure to Elect Domestic Trust Status
Regulation TD 8813 provides the procedure and requirements for certain trusts to make an election to remain treated as a United States person. The election applies to trusts that were in existence on August 20, 1996 and that were treated as a U.S. person on August 19, 1996 (excluding trusts treated as owned by the grantor under subpart E).
Estimated Burden: 222 Responses, 30 Minutes
The IRS estimates this information collection will receive 222 responses annually, with an estimated 30 minutes per response and a total annual burden of 114 hours. The OMB Control Number for the collection is 1545-1600 and the action is an extension of a currently approved collection.
Personalized for You
How does this regulation affect your finances?
Personalize government policy and PRIA will tell you what this federal register document means for your household, plus every other regulation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2026-11140, Federal Independent Dispute Resolution Operations
Starting soon, health plans and insurers must share clearer info when they pay or deny surprise medical bills. They’ll use special codes to explain these decisions, especially when dealing with folks they don’t have contracts with. This helps patients and providers understand bills better and speeds up fixing disputes, with no extra costs for most people.
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!
2026-15767, Agency Information Collection Activities: Comment Request on the Burden Related to the Withholding and Information Reporting for Transfers of Partnership Interests
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
2026-15641, Agency Information Collection Activities; Comment Request on Export Exemption Certificate
The IRS wants your thoughts on a form called the Export Exemption Certificate, which helps businesses avoid certain taxes when they export goods. If you deal with exporting, this is your chance to suggest ways to make the form easier and less time-consuming. Send your comments by October 2, 2026, so the IRS can keep things smooth and fair without extra costs or hassle.
2026-15608, Agency Information Collection Activities; Comment Request on U.S. Tax-Exempt Organization Returns and Related Forms.
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Previous / Next Documents
Previous: 2026-12457, Qualification of Drivers; Exemption Applications; Epilepsy and Seizure Disorders
The FMCSA is renewing special permissions for 13 drivers with epilepsy or seizure disorders, letting them keep driving big trucks across state lines while on medication. This means folks who’ve had seizures but are managing them safely can keep working without breaking the rules. If you want to share your thoughts, you’ve got until July 22, 2026, to speak up!
Next: 2026-12459, Agency Information Collection Activities; Comment Request on Escrow Funds and Other Similar Funds
The IRS wants your thoughts on how it collects info about escrow and similar funds to make sure the process is clear and not too much work. This affects anyone handling these funds, and your comments are due by August 21, 2026. The goal? To keep things smooth, useful, and cost-effective for everyone involved.