Federal Register #2026-21097

IRS Public Comment Request on Information Collection for Qualified ABLE Programs

The Internal Revenue Service is seeking public input on information-collection requirements for qualified ABLE programs under Section 529A. - Government agency: U.S. Department of the Treasury, Internal Revenue Service (IRS); no specific sub-agency or office is identified. - Scope: Requirements for States or State agencies establishing and maintaining ABLE programs, and for individuals establishing ABLE accounts. - Estimated burden: 28,987 responses, an average of 22 minutes per response, and 10,729 total annual burden hours. - The IRS invites feedback on the collection’s necessity and usefulness, burden estimates, information quality and clarity, and ways to reduce respondent burden and related costs. - The notice describes an extension of a previously approved collection with no change to the collection. No products, services, OEMs, or vendors are identified.

Description

The Internal Revenue Service is requesting comments on an information collection under the Paperwork Reduction Act of 1995. The collection concerns Treasury guidance under Section 529A for qualified ABLE programs, including requirements for programs and individuals establishing ABLE accounts. The notice invites comments on the necessity and utility of the collection, estimated burden, ways to improve or reduce burden, and related costs. Written comments are due by December 14, 2026.

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