[Federal Register Volume 90, Number 106 (Wednesday, June 4, 2025)]
[Notices]
[Page 23766]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-10166]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Collection Activities; Requesting Comments on Form 8832

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of Information Collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before August 4, 2025 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include OMB Control No. 
1545-1516 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jason Schoonmaker, 
(801) 620-2128.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. Comments submitted in response to 
this notice will be summarized and/or included in the request for OMB 
approval. All comments will become a matter of public record.
    Comments are invited on: (a) Whether the collection of information 
is necessary for the proper performance of the functions of the agency, 
including whether the information shall have practical utility; (b) the 
accuracy of the agency's estimate of the burden of the collection of 
information; (c) ways to enhance the quality, utility, and clarity of 
the information to be collected; (d) ways to minimize the burden of the 
collection of information on respondents, including through the use of 
automated collection techniques or other forms of information 
technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.
    Title: Entity Classification Election.
    OMB Number: 1545-1516.
    Form Number: 8832.
    Abstract: Form 8832 is used by an eligible entity that chooses not 
to be classified under the default rules or that wishes to change its 
current classification must file Form 8832 to elect a classification.
    Current Actions: There is no change to the existing collection; 
however, the total burden has been reduced due to burden estimates 
covered for business filers under OMB control number 1545-0123.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 50.
    Estimated Time per Respondent: 7 hours, 10 minutes.
    Estimated Total Annual Burden Hours: 386.

    Dated: May 29, 2025.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2025-10166 Filed 6-3-25; 8:45 am]
BILLING CODE 4830-01-P