# 2026-22886: IRS Asks About Fixing a Missed Reverse QTIP Tax Election

2026-22886, Agency Information Collection Activities; Comment Request on Revenue Procedure 2004-47, Simplified Alternate Procedure for Making Late Reverse QTIP Election, is a Federal Register notice from Treasury Department, Internal Revenue Service published 2026-11-10, effective Written comments should be received on or before January 11, 2027 to be assured of consideration.; PRIA reads it as touching household money (as of 2026-11-11).

- Canonical: https://policyrisk.com/federal-register/2026-22886
- As of: 2026-11-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2026-22886
- Title: Agency Information Collection Activities; Comment Request on Revenue Procedure 2004-47, Simplified Alternate Procedure for Making Late Reverse QTIP Election
- Type: Notice
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 91 FR 72631
- Published: 2026-11-10
- Effective: Written comments should be received on or before January 11, 2027 to be assured of consideration.
- Comments close: 2027-01-11
- Significant: no
- Touches household money: yes
- Regulation identifier numbers: none
- Last updated: 2026-11-11

## In one line

IRS Asks About Fixing a Missed Reverse QTIP Tax Election

## Summary

The IRS wants your thoughts on a simpler way to fix late tax elections called the Reverse QTIP election. This affects taxpayers who missed a deadline but want to correct it without hassle. Comments are due by January 11, 2027, so don’t miss your chance to help shape this process and possibly save time and money!

## 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

- Simplified late Reverse QTIP process: benefit, low. Revenue Procedure 2004-47 provides a simplified alternate procedure (in lieu of requesting a letter ruling) for certain executors of estates and trustees of trusts to request relief to make a late reverse qualified terminable interest property (QTIP) election under section 2652 of the Internal Reve…
- Paperwork burden for executors/trustees: cost, low. The IRS estimates the affected public is "Individuals and households" and that the collection will produce 6 responses, each taking an estimated 9 hours per response, for an estimated total annual burden of 54 hours.

## Related documents

- [2026-20447](https://policyrisk.com/federal-register/2026-20447): Transparency in Coverage, 2026-10-06
- [2026-20277](https://policyrisk.com/federal-register/2026-20277): Federal Scholarship Tax Credit, 2026-10-02
- [2026-20026](https://policyrisk.com/federal-register/2026-20026): Trump Accounts, 2026-09-30
- [2026-20027](https://policyrisk.com/federal-register/2026-20027): Trump Accounts, 2026-09-30
- [2026-18219](https://policyrisk.com/federal-register/2026-18219): Car Loan Interest Deduction, 2026-09-08
- [2026-17622](https://policyrisk.com/federal-register/2026-17622): Federal Independent Dispute Resolution Operations; Correction, 2026-08-28

## Sources
- [2026-22886 on federalregister.gov](https://www.federalregister.gov/documents/2026/11/10/2026-22886/agency-information-collection-activities-comment-request-on-revenue-procedure-2004-47-simplified)
- [2026-22886 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2026-11-10/pdf/2026-22886.pdf)

## Related
- [Previous: 2026-22885, Deregistration Under Section 8(f) of the Investment Company Act of 1940; Correc…](https://policyrisk.com/federal-register/2026-22885)
- [Next: 2026-22889, Agency Information Collection Activities: Notice of Intent To Extend Collection…](https://policyrisk.com/federal-register/2026-22889)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2026-22886 (as of 2026-11-11).