Federal Register #15452169

IRS Seeks Public Comment on Information Collection for Military Spouses Residency Relief Act (MSRRA)

This opportunity is a public comment request from the Internal Revenue Service (IRS) under the Department of the Treasury regarding information collection for military spouses' tax relief under the Military Spouses Residency Relief Act (MSRRA). - Government Buyer: - Department of the Treasury - Internal Revenue Service (IRS) - OEMs and Vendors: - No commercial OEMs or vendors are involved; only the IRS and Treasury are mentioned - Products/Services Requested: - No products or services are being procured - The notice seeks public feedback on the information collection process for MSRRA-related tax relief - Estimated 6,200 responses annually, with a total burden of 6,200 hours - Unique or Notable Requirements: - Guidance covers tax residency for civilian spouses of military personnel working in U.S. territories or states - Includes instructions for claiming payment extensions and refunds - Focus is on the necessity, accuracy, and burden of the information collection, not on procurement of goods or services

Description

This notice invites comments on the information collection request related to relief for certain spouses of military personnel, issued by the IRS and the Treasury Department. The collection provides guidance to taxpayers claiming benefits under the Military Spouses Residency Relief Act (MSRRA) for tax years 2009 and subsequent. It includes provisions for civilian spouses working in U.S. territories but claiming tax residence in a U.S. state or the District of Columbia, and vice versa, with guidance on tax payment extensions and refund claims. Comments are due by August 31, 2026.

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