- The notice concerns an existing information collection with no proposed changes to the previously approved burden.
- Affected parties are individuals and households involved with qualified domestic trusts (QDOTs) that may be required to provide security options or file annual statements.
- Written comments must be received by December 7, 2026, to be assured of consideration by the IRS.
Background on the Information Collection Notice
On October 7, 2026, the Internal Revenue Service published a notice in the Federal Register requesting public comments on the information collection associated with Treasury Decision (TD) 8686. This decision provides final regulations under Internal Revenue Code section 2056A regarding additional requirements to help ensure collection of the estate tax imposed on certain taxable events involving qualified domestic trusts (QDOTs).
The notice follows standard procedures under the Paperwork Reduction Act of 1995. It gives the public and federal agencies an opportunity to comment on proposed, revised, and continuing collections of information so the IRS can assess impact and minimize burden.
This particular collection has no changes from the previously approved version. The IRS is seeking input on whether the collection is necessary, the accuracy of its burden estimates, ways to improve the information, methods to reduce respondent burden, and any related costs.
What the Regulations Require
TD 8686 outlines various security options that a qualified domestic trust and its trustee may select to help ensure the collection of the section 2056A(b) estate tax. The regulations also specify the requirements tied to each security option.
In certain circumstances, the trust must file an annual statement with the IRS that discloses the assets held by the trust. The close reading of the notice confirms these are established requirements rather than new proposals; the current action is a revision of a currently approved collection with unchanged burden estimates.
The affected public is limited to individuals and households. The IRS estimates 4,390 responses annually, with an average of 1 hour and 23 minutes per response, for a total estimated annual burden of 6,070 hours.
How to Submit Comments
Written comments should be received on or before December 7, 2026, to be assured of consideration. They can be sent by mail to Andres Garcia at the Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to [email protected]. The subject line must include "OMB Control No. 1545-1443."
Comments will be summarized, may be included in the request for OMB approval, and will become a matter of public record. The IRS specifically requests that commenters avoid including confidential or sensitive personal information.
Additional information or copies of the collection can be obtained by contacting LaNita Van Dyke at 202-317-6009.
Questions for Readers and Next Steps
Readers managing or planning a qualified domestic trust should verify how the security options and potential annual filing requirements may apply to their specific situation. The notice does not alter eligibility or introduce new qualifications; it simply invites feedback on the existing collection process.
Those with questions about the practical utility or burden of these requirements can review the full notice on the Federal Register website and consider submitting comments by the December 7, 2026 deadline.
Republic Tax Relief provides private tax-resolution services for individuals and businesses facing IRS or state tax issues. Readers with separate, existing questions about tax debt that fall outside this estate tax collection framework may wish to contact the firm for a free, no-obligation initial consultation to evaluate suitability, scope, fees, and availability of help communicating with the IRS.
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.
Request a correction →
