# Federal Register #2026-22384

IRS request for comments on IRA compliance resolution information collection

**Buyer:** Internal Revenue Service
**Posted:** November 03, 2026
**Respond By:** January 04, 2027
**Identifier:** 2026-22384

The Department of the Treasury’s Internal Revenue Service (IRS) is seeking public comments on an information collection for its Individual Retirement Account Compliance Resolution System (ICRS).
- **Government buyer:** U.S. Department of the Treasury, Internal Revenue Service; no specific sub-agency or office is identified.
- **Opportunity type:** Public comment request for a new information collection, not a procurement for products or services.
- **Forms covered:** Forms 15443, 15745, 15745-A, 15745-B, and 15745-C.
  - The forms support applications to the IRA Voluntary Correction Program and requests for pre-submission conferences.
  - They collect information about eligible inadvertent IRA failures and proposed corrections, including required minimum distribution, nonspouse beneficiary distribution or rollover, IRA establishment, and 60-day rollover failures.
  - The collection also supports requests for related relief; 60-day rollover waiver requests are handled through the program.
- **Estimated collection burden:** 30,750 responses and 38,909 annual burden hours.
- **OEMs and vendors:** None identified. No products, quantities, or part numbers are requested.

### Description

The IRS is requesting comments on a new information collection under the Individual Retirement Account Compliance Resolution System (ICRS). ICRS establishes a correction program for eligible inadvertent failures involving individual retirement accounts and annuities, including certain custodian or service-provider errors, and moves requests for 60-day rollover waivers to the program. The collection includes Forms 15443 and 15745 through 15745-C, used to apply for the program, describe failures and proposed corrections, and request related relief. Comments are due January 4, 2027.

[View original listing](https://www.federalregister.gov/documents/2026/11/03/2026-22384/agency-information-collection-activities-comment-request-on-individual-retirement-account-compliance)