[Federal Register Volume 90, Number 60 (Monday, March 31, 2025)]
[Notices]
[Page 14322]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-05436]



[[Page 14322]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Collection Activities; Requesting Comments on Relief for 
Service in Combat Zone and for Presidentially Declared Disaster

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the public and other 
Federal agencies to take this opportunity to comment on the continuing 
information collections, as required by the Paperwork Reduction Act of 
1995. Currently, the IRS is soliciting comments concerning the 
postponement of certain acts by reason of service in a combat zone or 
relating to postponement of certain tax-related deadlines by reason of 
a Presidentially declared disaster.

DATES: Written comments should be received on or before May 30, 2025 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Andrea Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Please include the OMB 
Control Number 1545-2286 or TD 8911, TD 9443, and Form 15109 in the 
Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the forms should be directed to LaNita Van Dyke, at (202) 
317-6009 or Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Relief for Service in Combat Zone and for Presidentially 
Declared Disaster.
    OMB Number: 1545-2286.
    Regulation Project Number: TD 8911, TD 9443, Form 15109.
    Abstract: This collection covers the rules under section 7508 of 
the Internal Revenue Code (IRC), relating to postponement of certain 
acts by reason of service in a combat zone, and IRC section 7508A, 
relating to postponement of certain tax-related deadlines by reason of 
a Presidentially declared disaster. Form 15109 helps the U.S. Armed 
Forces members and support personnel to request tax deferment benefits 
while working in a qualified combat zone, contingency operation, or 
hazardous duty station.
    Current Actions: There are no changes in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 20,000.
    Estimated Time per Respondent: 20 minutes.
    Estimated Total Annual Burden Hours: 6,600.
    The following paragraph applies to all the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number.
    Books or records relating to a collection of information must be 
retained if their contents may become material in the administration of 
any internal revenue law. Generally, tax returns and tax return 
information are confidential, as required by 26 U.S.C. 6103.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: March 24, 2025.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2025-05436 Filed 3-28-25; 8:45 am]
BILLING CODE 4830-01-P