Return for Nuclear Decommissioning Funds and Certain Related Persons

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1120-ND Return for Nuclear Decommissioning Funds and Certain Related Persons	Form	Modified	Available
Supporting Statement-1545-0954.docx	Supporting Statement A	Uploaded 2026-08-12	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
17575	Return for Nuclear Decommissioning Funds and Certain Related Persons	Form	Modified	Return for Nuclear Decommissioning Funds and Certain Related Persons
17575	Return for Nuclear Decommissioning Funds and Certain Related Persons	Instruction	Modified

ICR Details

OMB Control No: 1545-0954	ICR Reference No: 202604-1545-016
Status: Received in OIRA	Previous ICR Reference No: 202304-1545-004
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Return for Nuclear Decommissioning Funds and Certain Related Persons
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/01/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2026
Responses	10	10
Time Burden (Hours)	326	326
Cost Burden (Dollars)	0	0

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Abstract: Form 1120-ND is filed by property and casualty insurance companies to report and pay tax on income from nuclear decommissioning funds (NDFs). It is used to ensure that earnings from nuclear cleanup funds are properly tracked and taxed, separate from regular corporate income.

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Authorizing Statute(s): US Code: 26 USC 4951 Name of Law: Taxes on self-dealing
   US Code: 26 USC 468A Name of Law: Special rules for nuclear decommissioning costs
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 6734	02/12/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 56286	09/01/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Return for Nuclear Decommissioning Funds and Certain Related Persons	1120-ND	Return for Nuclear Decommissioning Funds and Certain Related Persons

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	10	10	0	0	0	0
Annual Time Burden (Hours)	326	326	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $25,588

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/01/2026

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