Agency Collection Activities; Requesting Comments on Form 8832

<NOTICE> DEPARTMENT OF THE TREASURY <SUBAGY>Internal Revenue Service</SUBAGY> <SUBJECT>Agency Collection Activities; Requesting Comments on Form 8832</SUBJECT> <HD SOURCE="HED">AGENCY:</HD> Internal Revenue Service (IRS), Treasury. <HD SOURCE="HED">ACTION:</HD> Notice of Information Collection; request for comments. <SUM> <HD SOURCE="HED">SUMMARY:</HD> In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. </SUM> <DATES> <HD SOURCE="HED">DATES:</HD> Written comments should be received on or before August 4, 2025 to be assured of consideration. </DATES> <HD SOURCE="HED">ADDRESSES:</HD> Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to <E T="03">pra.comments@irs.gov.</E> Include OMB Control No. 1545-1516 in the subject line of the message. <FURINF> <HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD> Requests for additional information or copies of this collection should be directed to Jason Schoonmaker, (801) 620-2128. </FURINF> <SUPLINF> <HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD> 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. <E T="03">Title:</E> Entity Classification Election. <E T="03">OMB Number:</E> 1545-1516. <E T="03">Form Number:</E> 8832. <E T="03">Abstract:</E> 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. <E T="03">Current Actions:</E> 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. <E T="03">Type of Review:</E> Extension of a currently approved collection. <E T="03">Affected Public:</E> Business or other for-profit organizations. <E T="03">Estimated Number of Responses:</E> 50. <E T="03">Estimated Time per Respondent:</E> 7 hours, 10 minutes. <E T="03">Estimated Total Annual Burden Hours:</E> 386. <SIG> <DATED>Dated: May 29, 2025.</DATED> <NAME>Jason M. Schoonmaker,</NAME> Tax Analyst. </SIG> </SUPLINF> <FRDOC>[FR Doc. 2025-10166 Filed 6-3-25; 8:45 am]</FRDOC> </NOTICE>