Federal Register #2026-13292

IRS Requests Public Comment on Military Spouses Residency Relief Act Information Collection

This opportunity involves a request for public comment from the Internal Revenue Service (IRS), part of the Department of the Treasury, regarding an information collection under the Military Spouses Residency Relief Act (MSRRA). - Government Buyer: - Department of the Treasury - Internal Revenue Service (IRS) - No OEMs or commercial vendors are referenced in this notice - No products or services are being procured - Purpose: - IRS seeks public input on the necessity, accuracy, and burden of an information collection related to MSRRA - The collection provides guidance for civilian spouses of military personnel on tax residence claims, extensions for tax payments, and refund claims - Notable Requirements: - Comments are requested to improve the quality and reduce the burden of the information collection - Applies to tax years 2009 and onward, including U.S. territories and the mainland - No purchase quantities, part numbers, or procurement actions are involved

Description

The Internal Revenue Service (IRS) is requesting public comments on an information collection related to the Military Spouses Residency Relief Act (MSRRA). This collection provides guidance to taxpayers who claim benefits under MSRRA for tax years 2009 and subsequent years. It addresses tax residence claims for civilian spouses working in U.S. territories or the U.S. mainland and includes provisions for extensions of time to pay taxes and filing claims for refunds. The IRS invites comments to assess the impact and minimize the burden of this information collection.

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