U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns	Form	Modified	Available
Form 1042 Sch Q Tax Liability of Qualified Derivatives Dealer (QDD)	Form and Instruction	Modified	Available
Form 1042 T Annual Summary and Transmittal of Forms 1042-S	Form and Instruction	Modified	Available
Form W-9 Request for Taxpayer Identification Number (TIN) and Certification	Form and Instruction	Modified	Available
Form W-2G Certain Gambling Winnings	Form and Instruction	Modified	Available
Form 5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information	Form and Instruction	Modified	Available
Form 5498-QA ABLE Account Contribution Information	Form and Instruction	Modified	Available
Form 5498-ESA Coverdell ESA Contribution Information	Form and Instruction	Modified	Available
Form 1099-SB Seller's Investment in Life Insurance Contract	Form and Instruction	Modified	Available
Form 1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA	Form and Instruction	Modified	Available
Form 1099-S Proceeds From Real Estate Transactions	Form and Instruction	Modified	Available
Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.	Form and Instruction	Modified	Available
Form 1099-QA Distributions from ABLE Accounts	Form and Instruction	Modified	Available
Form 1099-Q Payments From Qualified Education Programs (Under Section 529 and 530)	Form and Instruction	Modified	Available
Form 1099-PATR Taxable Distributions Received From Cooperatives	Form and Instruction	Modified	Available
Form 1099-OID Original Issue Discount	Form and Instruction	Modified	Available
Form 1099-NEC Nonemployee Compensation - Form 1099 NEC	Form and Instruction	Modified	Available
Form 1099-MISC Miscellaneous Information	Form and Instruction	Modified	Available
Form 1099-LTC Long-Term Care and Accelerated Death Benefits	Form and Instruction	Modified	Available
Form 1099-LS Reportable Life Insurance Sale	Form and Instruction	Modified	Available
Form 1099-K Payment Card and Third Party Network Transactions	Form and Instruction	Modified	Available
Form 1099-INT Interest Income	Form and Instruction	Modified	Available
Form 1099-G Certain Government Payments	Form and Instruction	Modified	Available
Form 1099-DIV Dividends and Distributions	Form and Instruction	Modified	Available
Form 1099-DA Digital Asset Proceeds from Broker Transactions	Form and Instruction	Modified	Available
Form 1099-CAP Changes in Corporate Control and Capital Structure	Form and Instruction	Modified	Available
Form 1099-C Cancellation of Debt	Form and Instruction	Modified	Available
Form 1099-b Proceeds From Broker and Barter Exchange Transactions	Form and Instruction	Modified	Available
Form 1099-A Acquisition or Abandonment of Secured Property	Form and Instruction	Modified	Available
Form 1098-VLI Vehicle Loan Interest Statement	Form and Instruction	Modified	Available
Form 1098-T Tuition Statement	Form and Instruction	Modified	Available
Form 1098-Q Qualifying Longevity Annuity Contract Information	Form and Instruction	Modified	Available
Form 1098-F Fines, Penalties, and Other Amounts	Form and Instruction	Modified	Available
Form 1098-E Student Loan Interest Statement	Form and Instruction	Modified	Available
Form 1098-C Contributions of Motor Vehicles, Boats, and Airplanes	Form and Instruction	Modified	Available
Form 1097-BTC Bond Tax Credit	Form and Instruction	Modified	Available
Form 1095-A Health Insurance Marketplace Statement	Form and Instruction	Modified	Available
Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding	Form	Modified	Available
Form 8811 Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations	Form and Instruction	Modified	Available
Form 8809 Application for Extension of Time To File Information Returns	Form	Modified	Available
Form 8508 Application for a Waiver from Electronic Filing of Information Returns	Form and Instruction	Modified	Available
Form 8329 Lender's Information Return for Mortgage Credit Certificates (MCCs)	Form and Instruction	Modified	Available
Form 5754 Statement by Person(s) Receiving Gambling Winnings	Form	Modified	Available
Form 5498 IRA Contribution Information	Form	Modified	Available
Form 3922 Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)	Form	Modified	Available
Form 3921 Exercise of an Incentive Stock Option Under Section 422(b)	Form	Modified	Available
Form 1098 Mortgage Interest Statement	Form and Instruction	Modified	Available
Form 1096 Annual Summary and Transmittal of U.S. Information Returns	Form	Modified	Available
Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons	Form	Modified	Available
1545-0108 Consolidated ICRs.xlsx	Supplementary Document	Uploaded 2026-11-02	Available
[EXT] OMB Control No. 1545-0108_Redacted.pdf	Public Comments	Uploaded 2026-08-24	Available
2026 Gov Cost 1545-0108 Rev..pdf	Supplementary Document	Uploaded 2026-10-01	Available
1545-0108 Supporting Statement 2026-11-02.docx	Supporting Statement A	Uploaded 2026-11-02	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form	Modified	Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Tax Liability of Qualified Derivatives Dealer (QDD)
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Annual Summary and Transmittal of Forms 1042-S
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Request for Taxpayer Identification Number (TIN) and Certification
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Certain Gambling Winnings
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	HSA, Archer MSA, or Medicare Advantage MSA Information
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	ABLE Account Contribution Information
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Coverdell ESA Contribution Information
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Seller's Investment in Life Insurance Contract
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Proceeds From Real Estate Transactions
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Distributions from ABLE Accounts
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Payments From Qualified Education Programs (Under Section 529 and 530)
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Taxable Distributions Received From Cooperatives
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Original Issue Discount
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Nonemployee Compensation - Form 1099 NEC
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Miscellaneous Information
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Long-Term Care and Accelerated Death Benefits
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Reportable Life Insurance Sale
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Payment Card and Third Party Network Transactions
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Interest Income
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Certain Government Payments
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Dividends and Distributions
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Digital Asset Proceeds from Broker Transactions
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Changes in Corporate Control and Capital Structure
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Cancellation of Debt
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Proceeds From Broker and Barter Exchange Transactions
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Acquisition or Abandonment of Secured Property
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Vehicle Loan Interest Statement
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Tuition Statement
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Qualifying Longevity Annuity Contract Information
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Fines, Penalties, and Other Amounts
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Student Loan Interest Statement
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Contributions of Motor Vehicles, Boats, and Airplanes
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Bond Tax Credit
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Health Insurance Marketplace Statement
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form	Modified	Foreign Person's U.S. Source Income Subject to Withholding
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form	Modified	Application for Extension of Time To File Information Returns
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Application for a Waiver from Electronic Filing of Information Returns
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Lender's Information Return for Mortgage Credit Certificates (MCCs)
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form	Modified	Statement by Person(s) Receiving Gambling Winnings
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form	Modified	IRA Contribution Information
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form	Modified	Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form	Modified	Exercise of an Incentive Stock Option Under Section 422(b)
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form and Instruction	Modified	Mortgage Interest Statement
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form	Modified	Annual Summary and Transmittal of U.S. Information Returns
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Form	Modified	Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
16918	U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	Instruction	Modified

ICR Details

OMB Control No: 1545-0108	ICR Reference No: 202607-1545-008
Status: Received in OIRA	Previous ICR Reference No: 202410-1545-010
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 11/02/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	04/30/2028
Responses	6,407,315,700	2,124,667
Time Burden (Hours)	140,987,248	403,687
Cost Burden (Dollars)	6,179,662,120	0

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Abstract: These forms, schedules and attachments are used by information return issuers when complying with Federal tax laws. This information collection covers the burden associated with preparing and issuing information returns and related forms, schedules, and attachments, and complying with published guidance.

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Authorizing Statute(s): US Code: 26 USC 408 Name of Law: Individual retirement accounts
   US Code: 26 USC 6047 Name of Law: Information relating to certain trusts and annuity plans
   US Code: 26 USC 6045 Name of Law: Returns of brokers
   US Code: 26 USC 6049 Name of Law: Returns regarding payments of interest
   US Code: 26 USC 6050 Name of Law: Information Concerning Transactions With Other Persons
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6041 Name of Law: Information at source
  

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 43019	07/13/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 66942	10/23/2026
Did the Agency receive public comments on this ICR? Yes

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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
U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance	1098-F, 1098-Q, 1098-T, 1098-VLI, 1099-A, 1099-b, 1099-C, 1099-CAP, 1099-DA, 1099-DIV, 1099-R, 1099-S, 1099-SA, 1099-SB, 5498-ESA, 5498-QA, 5498-SA, W-2G, W-9, 1098-E, 3921, 1042, 1096, 1098, 3922, 5498, 5754, 8329, 8508, 8809, 8811, 1095-A, 1042-S, 1097-BTC, 1098-C, 1042 Sch Q, 7004, 1042 T, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA	Annual Withholding Tax Return for U.S. Source Income of Foreign Persons ,   Annual Summary and Transmittal of U.S. Information Returns ,   Mortgage Interest Statement ,   Exercise of an Incentive Stock Option Under Section 422(b) ,   Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) ,   IRA Contribution Information ,   Statement by Person(s) Receiving Gambling Winnings ,   Lender's Information Return for Mortgage Credit Certificates (MCCs) ,   Application for a Waiver from Electronic Filing of Information Returns ,   Application for Extension of Time To File Information Returns ,   Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations ,   Foreign Person's U.S. Source Income Subject to Withholding ,   Health Insurance Marketplace Statement ,   Bond Tax Credit ,   Contributions of Motor Vehicles, Boats, and Airplanes ,   Student Loan Interest Statement ,   Fines, Penalties, and Other Amounts ,   Qualifying Longevity Annuity Contract Information ,   Tuition Statement ,   Vehicle Loan Interest Statement ,   Acquisition or Abandonment of Secured Property ,   Proceeds From Broker and Barter Exchange Transactions ,   Cancellation of Debt ,   Changes in Corporate Control and Capital Structure ,   Digital Asset Proceeds from Broker Transactions ,   Dividends and Distributions ,   Certain Government Payments ,   Interest Income ,   Payment Card and Third Party Network Transactions ,   Reportable Life Insurance Sale ,   Long-Term Care and Accelerated Death Benefits ,   Miscellaneous Information ,   Nonemployee Compensation - Form 1099 NEC ,   Original Issue Discount ,   Taxable Distributions Received From Cooperatives ,   Payments From Qualified Education Programs (Under Section 529 and 530) ,   Distributions from ABLE Accounts ,   Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. ,   Proceeds From Real Estate Transactions ,   Distributions From an HSA, Archer MSA, or Medicare Advantage MSA ,   Seller's Investment in Life Insurance Contract ,   Coverdell ESA Contribution Information ,   ABLE Account Contribution Information ,   HSA, Archer MSA, or Medicare Advantage MSA Information ,   Certain Gambling Winnings ,   Request for Taxpayer Identification Number (TIN) and Certification ,   Annual Summary and Transmittal of Forms 1042-S ,   Tax Liability of Qualified Derivatives Dealer (QDD) ,   Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

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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	6,407,315,700	2,124,667	0	5,451,812,811	953,378,222	0
Annual Time Burden (Hours)	140,987,248	403,687	0	2,564,544,060	-2,423,960,499	0
Annual Cost Burden (Dollars)	6,179,662,120	0	0	49,629,349	6,130,032,771	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: The burden estimation methodology for information returns is being transitioned from the legacy Arthur D. Little (ADL) model to the RAAS Taxpayer Burden Model. The changes discussed above result in a burden hour estimate of 140,987,248, a decrease in total estimated time burden of 2,423,960,499 hours. The newly reported total out-of-pocket cost estimate is $6,179,662,122 and total monetized burden is $13,962,431,740. The change related to the transition of the burden estimate from the legacy ADL methodology to the RAAS Taxpayer Burden Model is a one-time change. In addition, changes are being made to forms included in this estimate to be current with enacted legislation.

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Annual Cost to Federal Government: $3,906,239

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.     Yes

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.     Yes

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: 11/02/2026

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