2026-17781NoticeWallet

IRS begs OMB for more form-filling comment love

Published Date: 9/1/2026

Notice

Summary

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Clean vehicle tax credits ended

The notice says the clean vehicle credits under sections 25E, 30D, and 45W were terminated by the OBBBA for vehicles acquired after September 30, 2025. That termination is expected to reduce manufacturer and seller reporting (Form 15400 and monthly reports); the IRS estimates 200 respondents and 1,125 total annual burden hours for the related collections. The affected public listed includes Individuals or Households and businesses.

Innocent spouse relief via Form 8857

Taxpayers who filed a joint return and believe they qualify for innocent spouse relief (because the return had a substantial understatement, they had no knowledge of or benefit from that understatement, and it would be inequitable to hold them liable) may request relief using Form 8857. The submission estimates 50,000 respondents, an average time per response of 6 hours 19 minutes, and 316,000 total annual burden hours for this information collection.

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Key Dates

Published Date
Comments Due
9/1/2026
10/1/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
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