Federal Register #2026-20542

IRS Seeks Comments on QDOT Estate Tax Information Collection Requirements

The Department of the Treasury’s Internal Revenue Service (IRS) is seeking public comments on information collection requirements for qualified domestic trusts (QDOTs). - Government buyer: U.S. Department of the Treasury, Internal Revenue Service (IRS); no specific sub-agency or office is identified. - Notice purpose: The IRS is requesting feedback on information collection requirements under Treasury Decision 8686 related to estate tax under Internal Revenue Code section 2056A. - Requirements discussed: The regulations describe security options available to QDOTs and, in certain circumstances, require an annual statement disclosing trust assets. - Comments sought: Feedback on whether the collection is necessary and useful, the accuracy of burden estimates, ways to improve the information collected or reduce respondent burden, and associated costs. - Procurement status: This is an information collection notice, not a request to purchase products or services. No OEMs, vendors, products, quantities, or contract value are identified.

Description

The Internal Revenue Service is inviting comments on an information collection request under the Paperwork Reduction Act of 1995. The collection concerns requirements for ensuring collection of estate tax under IRC section 2056A for taxable events involving qualified domestic trusts, including security options and, in certain circumstances, an annual statement of trust assets. The notice requests comments on the necessity and utility of the collection, burden estimates, ways to improve or reduce respondent burden, and associated costs. Written comments are due by December 7, 2026.

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