# Federal Register #2026-22886

IRS requests comments on information collection for late reverse QTIP elections

**Buyer:** Internal Revenue Service
**Posted:** November 10, 2026
**Respond By:** January 11, 2027
**Identifier:** 2026-22886

The U.S. Department of the Treasury’s Internal Revenue Service is requesting public comments on an information collection, not seeking products or services.
- Government buyer: Department of the Treasury, Internal Revenue Service (IRS); no specific sub-agency or office is identified.
- The collection concerns Revenue Procedure 2004-47, which provides a simplified alternative for certain estate executors and trust trustees seeking relief to make a late reverse QTIP election under Internal Revenue Code section 2652.
- The collection is being extended without changes and affects individuals and households.
- Estimated burden: 6 responses, 9 hours per response, and 54 total annual burden hours.
- OEMs, vendors, products, quantities, and contract requirements: none identified; this is not a procurement opportunity.

### Description

The IRS is requesting comments on an information collection related to Revenue Procedure 2004-47. The procedure provides certain estate executors and trust trustees a simplified alternative to requesting a letter ruling to seek relief to make a late reverse QTIP election under section 2652 of the Code. The notice describes an extension of the previously approved collection, with no change, affecting individuals and households. The IRS estimates 6 responses and 54 total annual burden hours.

[View original listing](https://www.federalregister.gov/documents/2026/11/10/2026-22886/agency-information-collection-activities-comment-request-on-revenue-procedure-2004-47-simplified)