Federal Register #2026-21887

IRS Request for Comments on Prepaid Telephone Card Tax Records

The Internal Revenue Service is seeking public comments on a recordkeeping requirement related to communications excise tax and prepaid telephone cards. - Government buyer: Internal Revenue Service (IRS), U.S. Department of the Treasury. - Notice purpose: The IRS is requesting comments on an information collection under the Paperwork Reduction Act; this is not a request to purchase products or services. - Records covered: Carriers retain records of prepaid telephone card sales to other carriers to determine responsibility for collecting communications excise tax. - Collection impact: The notice describes an extension of the existing collection with no changes to the regulation or estimated burden. The IRS estimates 96 responses and 34 total annual burden hours. - OEMs and vendors: None identified. No products, services, quantities, or part numbers are requested.

Description

The IRS is requesting public comments on an information collection under the Paperwork Reduction Act of 1995 concerning communications excise tax and prepaid telephone cards. The collection concerns records that carriers must keep documenting sales of prepaid telephone cards to other carriers to avoid responsibility for collecting tax. The notice states that there are no changes to the regulation or burden and that this is an extension of a currently approved collection. The estimated annual response count is 96, with an estimated total annual burden of 34 hours; comments are due by December 28, 2026.

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