Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
1545-2340 Supporting Statement - Trump Accounts Employer Portal 2026-10-30.docx	Supporting Statement A	Uploaded 2026-10-30	Available
Emergency Justification Memo - Trump Accounts Employer Portal - 10.30.26.docx	Supplementary Document	Uploaded 2026-10-30	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
280421	Maintaining a Trump account contribution program or a dependent care assistance program		Unchanged

ICR Details

OMB Control No: 1545-2340	ICR Reference No: 202610-1545-024
Status: Active	Previous ICR Reference No: 202605-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs
Type of Information Collection: Existing collection in use without an OMB Control Number	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 10/30/2026
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/30/2026
Retrieve Notice of Action (NOA)	Date Received in OIRA: 10/30/2026
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2027	6 Months From Approved
Responses	217,000	0	0
Time Burden (Hours)	1,736,000	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The proposed regulations provide guidance regarding employer contributions to Trump accounts under section 128 of the Internal Revenue Code and nondiscrimination requirements for dependent care assistance programs under section 129. The regulations require employers maintaining these programs to establish written plans, provide employee notifications and certifications, maintain records, furnish required statements, and communicate specified information necessary to administer and demonstrate compliance with the statutory requirements.

Emergency Justfication: The Department of the Treasury (“Treasury”) requests emergency processing under the Paperwork Reduction Act (PRA), pursuant to 44 U.S.C. § 3507(j) and 5 C.F.R. § 1320.13, for an information collection request (OMB Control No. 1545-2340) associated with implementation of the Trump Accounts program established under sections 530A and 128 of the Internal Revenue Code, as enacted by Public Law 119-21, commonly known as the One, Big, Beautiful Bill Act (“OBBBA”). Specifically, Treasury requests emergency approval for the Trump Accounts Employer Portal, which is scheduled to launch on November 2, 2026. The Employer Portal is necessary to enable employers to establish their participation in the Trump Accounts program, validate the existence of employees' or dependents' Trump Accounts, and submit remittance files to support the accurate allocation of employer contributions to the intended beneficiaries. These functions are essential to facilitating employer contributions while reducing the risk of rejected or returned funds and ensuring contributions are properly administered. Treasury respectfully requests that the Office of Management and Budget (OMB) approve this emergency request no later than October 30, 2026.

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Authorizing Statute(s): PL: Pub.L. 119 - 21 70204 Name of Law: One, Big, Beautiful Bill Act (OBBBA)
  

Citations for New Statutory Requirements: PL: Pub.L. 119 - 21 70204 Name of Law: One, Big, Beautiful Bill Act (OBBBA)

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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

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
Maintaining a Trump account contribution program or a dependent care assistance program

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ICR Summary of Burden

table that charts list of burden

	Total Approved	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	217,000	0	217,000	0	0	0
Annual Time Burden (Hours)	1,736,000	0	1,736,000	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: $0

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: 10/30/2026

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