2026-00882Notice

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.

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Key Dates

Published Date
Comments Due
1/20/2026
3/23/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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