- Taxpayers making specific elections under the 1988 Act must follow strict time and manner rules, typically by attaching statements to federal tax returns.
- The IRS uses this information to verify eligibility and administer related tax code provisions, with an estimated 17 minutes per response.
- Comments on the collection's utility and burden must be submitted by December 7, 2026 to influence potential OMB approval.
Key Takeaway: Election Filing Requirements Remain Unchanged
The main practical takeaway is that eligible taxpayers must continue to make certain elections under the Technical and Miscellaneous Revenue Act of 1988 within prescribed deadlines and by attaching required statements to their federal tax returns or other approved filings.
This longstanding process helps the IRS confirm which election is being claimed, check taxpayer eligibility, and properly administer the related Internal Revenue Code sections.
Republic Tax Relief notes that readers with separate existing tax-debt questions unrelated to these elections may wish to contact the firm for a free, no-obligation initial consultation about private tax-resolution services and suitability for their situation.
Who Is Affected and Practical Limits
The information collection applies to individuals or households, businesses or other for-profit organizations, and state, local, or tribal governments that are eligible to make the specific elections covered by Treasury Regulation Section 301.9100-8.
There are currently no changes to the regulation, the required information, or the estimated burden. The IRS estimates 21,740 respondents will each spend about 17 minutes, for a total annual burden of 6,010 hours.
The rules do not apply to elections outside those addressed by the 1988 Act regulation.
Comment Period and Next Steps
This notice, published October 7, 2026, invites written comments on whether the collection is necessary, the accuracy of burden estimates, ways to improve the information, and methods to reduce respondent burden, including through automation.
To be assured of consideration, comments must be received by December 7, 2026. They can be sent by mail to Andres Garcia at the IRS address in Washington, DC, or by email to [email protected], including OMB Control No. 1545-1112 in the subject line.
The IRS will summarize and consider all comments as part of its request for continued OMB approval; comments become public record.
Background on the Collection
The regulation has been in place since the 1988 legislation and is now subject to routine extension of its existing approval under the Paperwork Reduction Act.
No revisions to the form, content, or estimated time are proposed at this time.
Announcement covered: Oct 7, 2026.
General information only, not individual tax, legal, or financial advice. Rules, deadlines, and eligibility depend on your circumstances. Check current official guidance or consult a qualified professional.
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