IRS Requests Comments on Form 15397 Extension for Recipient Statement Furnishing

Notice

Agency Information Collection Activities; Comment Request on Application for Extension of Time To Furnish Recipient Statements

A Notice by the Internal Revenue Service on 04/17/2026

• This document has a comment period that ends in 60 days.
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• Public Inspection Published Document: 2026-07539 (91 FR 20778) Document Headings ###### Department of the Treasury

Internal Revenue Service

( printed page 20778)

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice of Information Collection; request for comments.

SUMMARY:

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

DATES:

Written comments should be received on or before June 16, 2026 to be assured of consideration.

ADDRESSES:

Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Include “OMB Control No. 1545-2313” in the subject line of the message.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or copies of this collection should be directed to Kerry Dennis, (202) 317-5751.

SUPPLEMENTARY INFORMATION:

The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record, and viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

Title: Application for Extension of Time to Furnish Recipient Statements.

OMB Control Number: 1545-2313.

Form Number: 15397.

Abstract: The Secretary may grant an extension of time in which to furnish to employees/contractors the statements required by law. Currently, regulations allow the taxpayer to request an extension of time via letter. This form provides taxpayers with a more structured way of making the request. This will ease the burden on the taxpayers and improve IRS processing time.

Current Actions: There is no change in burden at this time. However, the number of responses has increased due to updated filing estimates.

Type of Review: Extension of a currently approved collection.

Affected Public: Business or other for-profit organizations.

Estimated Number of Responses: 35,000.

Estimated Time per Response:.72 hours.

Estimated Total Annual Burden Hours: 25,200 hours.

Dated: April 15, 2026.

Kerry Dennis,

Tax Analyst.

[FR Doc. 2026-07539 Filed 4-16-26; 8:45 am]

BILLING CODE 4831-GV-P

Published Document: 2026-07539 (91 FR 20778)