Federal Register #2026-13683

IRS Requests Public Comments on Form 8281 Information Collection

The Internal Revenue Service (IRS), under the Department of the Treasury, is seeking public comments on its information collection for Form 8281: - Government Buyer: - Department of the Treasury - Internal Revenue Service (IRS) - Purpose: - Request for public feedback on the use and burden of Form 8281 - Form 8281 is used by issuers of publicly offered debt instruments with Original Issue Discount (OID) - Aims to update guidance for brokers and intermediaries to identify publicly traded OID obligations for tax reporting - No OEMs or vendors are involved, as this is not a procurement action - No products or services are being requested - Unique Requirements: - The notice is part of the Paperwork Reduction Act process - Seeks comments on necessity, accuracy, and burden of the information collection

Description

This notice from the Internal Revenue Service (IRS) requests public comments on the information collection related to Form 8281, which is filed by issuers of publicly offered debt instruments having Original Issue Discount (OID). The information collected is used to update guidance for brokers and other intermediaries to identify publicly traded OID obligations for tax reporting purposes. The IRS invites comments on the necessity, accuracy, and burden of this information collection as part of the Paperwork Reduction Act process. Comments are due by September 8, 2026.

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