- Form 13925 provides annual valuation information for estates that elect a special lien on Section 6166 property in place of a bond or personal liability.
- The IRS notice dated October 8, 2026 and published October 13, 2026, proposes no changes to the existing OMB-approved collection 1545-0757.
- Affected parties including estate executors and businesses have until December 14, 2026 to submit comments on the form's utility and burden.
Announcement and Comment Deadline
On October 13, 2026 the Internal Revenue Service published a Federal Register notice seeking public input on the information collection associated with Form 13925, Notice of Election of and Agreement to Special Lien. The notice itself is dated October 8, 2026.
Written comments must be received on or before December 14, 2026 to ensure consideration. Submissions can be mailed to Andres Garcia at the IRS in Washington, DC or emailed with OMB Control No. 1545-0757 in the subject line.
This request follows standard Paperwork Reduction Act procedures to evaluate whether the collection remains necessary, accurate in burden estimates, and capable of improvement.
Purpose of Form 13925
Form 13925 is used by executors of a decedent's estate who make an election under IRC Section 6166 or 6166A to defer estate tax payments. Section 6324A allows the executor to elect a special lien on qualified property in favor of the United States instead of furnishing a bond or remaining personally liable.
The form requires annual valuation information on the secured property each year until the deferred estate tax is paid in full. The current estimated burden is one hour per response with 500 responses expected annually, totaling 500 burden hours.
The collection applies to individuals or households and to businesses or other for-profit organizations. There are no changes proposed to the previously approved information collection.
How to Submit Comments
The IRS invites comments on five specific areas: necessity and practical utility of the information; accuracy of the burden estimate; ways to improve quality, utility and clarity; methods to reduce respondent burden including automation; and any capital, start-up or ongoing costs.
All comments become public records and may appear on relevant websites. Individuals should avoid including confidential personal information in their submissions.
Additional information or copies of the collection can be obtained by contacting LaNita Van Dyke at 202-317-6009.
Questions for Affected Estates
Executors currently using or considering a Section 6324A special lien should review whether the annual valuation reporting on Form 13925 aligns with their estate administration timeline and tax-deferral needs. Readers may wish to verify current form instructions and any updates directly with the IRS.
Republic Tax Relief can discuss private tax-resolution options for individuals and businesses facing separate IRS or state tax debt issues that fall outside this estate lien election process. The firm offers a free, no-obligation initial consultation to evaluate suitability, scope, fees and available assistance with tax authority communications.
Because this notice addresses only the renewal of an existing information collection, it does not alter eligibility rules, extend any deadlines or modify collection actions related to estate taxes.
Announcement covered: Oct 13, 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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