OMB control number
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs
OMB 1545-2340 · TREAS/IRS.
OMB 1545-2340
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.
The latest form for Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs expires 2027-03-31 and is listed under ICR 202610-1545-024.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 1545-2340 Supporting Statement - Trump Accounts Employer Portal 2026-10-30.docx | Supporting Statement A |
| Emergency Justification Memo - Trump Accounts Employer Portal - 10.30.26.docx | Supplementary Document |
 Maintaining a Trump account contribution program or a dependent care assistance program |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202610-1545-024 | Existing collection in use without an OMB Control Number | 2026-10-30 | Approved without change | |
| 202605-1545-003 | New collection (Request for a new OMB Control Number) | 2026-08-11 | Comment filed on proposed rule |