SECTION 6. PAPERWORK

REDUCTION ACT

The Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520) (PRA) generally requires that a Federal agency obtain the approval of the Office of Management and Budget (OMB) before collecting information from the public, whether such collection of information is mandatory, voluntary, or required to obtain or retain a benefit. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the OMB.

Section 4 of this revenue procedure sets forth collections of information to be provided with Form 15714, including information related to an Advance Election. The collections will be used by the IRS for tax administration purposes. The respondents are States that voluntarily elect, on or after January 1, 2026, to participate under § 25F for the following calendar year in advance of perfecting the election by providing the State SGO list, as required under § 25F(g)(1).

Bulletin No. 2026–2 315 January 5, 2026