IRS Requests Comments on IRA and Trump Account Contribution Reporting

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Notice

Agency Information Collection Activities; Comment Request on IRA and Trump Account Contribution Information

A Notice by the Internal Revenue Service on 04/28/2026

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3. Document Details Published Content - Document Details Agencies Department of the Treasury Internal Revenue Service Document Citation 91 FR 22914 Document Number 2026-08228 Document Type Notice Pages 22914-22915 (2 pages) Publication Date 04/28/2026 Published Content - Document Details

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• Document Details Published Content - Document Details Agencies Department of the Treasury Internal Revenue Service Document Citation 91 FR 22914 Document Number 2026-08228 Document Type Notice Pages 22914-22915 (2 pages) Publication Date 04/28/2026 Published Content - Document Details
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Department of the Treasury

Internal Revenue Service

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 29, 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. 1545-0747” in the subject line of the message.

FOR FURTHER INFORMATION CONTACT:

View the latest drafts of the tax forms ( printed page 22915) related to the information collection listed in this notice at https://www.irs.gov/​draft-tax-forms. 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: Comment Request on IRA and Trump Account Contribution Information.

OMB Control Number: 1545-0747.

Form Numbers: 5498 and 5498-TA.

Abstract: Form 5498 is used by trustees and issuers to report contributions to, and the fair market value of, an individual retirement arrangement (IRA). The information on the form will be used by IRS to verify compliance with the reporting rules under regulation section 1.408-5 and to verify that the participant in the IRA has made the contribution that supports the deduction taken. The origination of the new Form 5498-TA is to comply with the requirements set forth in Public Law 119-21, Sec.70204 and IRC Section 530A (i) which established Trump Accounts and contribution pilot programs. Form 5498-TA reports contributions, rollovers, basis or investment in the contract, and the fair market value (FMV) of the account for the calendar year shown on the form and is furnished by the trustee of the Trump account.

Current Actions: Burden has increased due to the addition of new Form 5498-TA.

Type of Review: Revision of a currently approved collection.

Affected Public: Businesses or other for-profits organizations.

Form 5498:

Estimated Number of Respondents: 25,000.

Estimated Number of Responses: 141,568,500.

Estimated Time per Response: 25 minutes.

Estimated Annual Burden Hours: 58,043,085 hours.

Form 5498-TA:

Estimated Number of Responses: 45,000,000.

Estimated Time per Response: 10 minutes.

Estimated Annual Burden Hours: 7,650,000 hours.

Total Estimates:

Estimated Number of Responses: 186,568,500.

Estimated Total Annual Burden Hours: 65,693,085 hours.

Dated: April 22, 2026.

Kerry Dennis,

Tax Analyst.

[FR Doc. 2026-08228 Filed 4-27-26; 8:45 am]

BILLING CODE 4831-GV-P

Published Document: 2026-08228 (91 FR 22914)