# 2026-12458: IRS Wants Input on Trust Tax Residency Forms

2026-12458, Agency Information Collection Activities: Comment Request on Residence of Trusts and Estates-7701 (TD 8813-Final), is a Federal Register notice from Treasury Department, Internal Revenue Service published 2026-06-22, effective Written comments should be received on or before August 21, 2026 to be assured of consideration.; PRIA reads it as touching household money (as of 2026-06-29).

- Canonical: https://policyrisk.com/federal-register/2026-12458
- As of: 2026-06-29
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2026-12458
- Title: Agency Information Collection Activities: Comment Request on Residence of Trusts and Estates-7701 (TD 8813-Final)
- Type: Notice
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 91 FR 37229
- Published: 2026-06-22
- Effective: Written comments should be received on or before August 21, 2026 to be assured of consideration.
- Comments close: 2026-08-21
- Significant: no
- Touches household money: yes
- Regulation identifier numbers: none
- Last updated: 2026-06-29

## In one line

IRS Wants Input on Trust Tax Residency Forms

## 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.

## Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

## Effects PRIA read

- You can comment by Aug 21, 2026: benefit, low. 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: benefit, low. 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…
- Estimated Burden: 222 Responses, 30 Minutes: cost, low. 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.

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## Sources
- [2026-12458 on federalregister.gov](https://www.federalregister.gov/documents/2026/06/22/2026-12458/agency-information-collection-activities-comment-request-on-residence-of-trusts-and-estates-7701-td)
- [2026-12458 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2026-06-22/pdf/2026-12458.pdf)

## Related
- [Previous: 2026-12457, Qualification of Drivers; Exemption Applications; Epilepsy and Seizure Disorders](https://policyrisk.com/federal-register/2026-12457)
- [Next: 2026-12459, Agency Information Collection Activities; Comment Request on Escrow Funds and O…](https://policyrisk.com/federal-register/2026-12459)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2026-12458 (as of 2026-06-29).