IRS Seeks Public Comment on Form 8940 Requesting ‘Miscellaneous Determinations’

The Internal Revenue Service is asking for public comment on a form used by exempt organizations for individually written requests for “miscellaneous determinations.”

In a Jan. 14 Federal Register notice, released Jan. 13, the IRS seeks comment on Form 8940, Request for Miscellaneous Determination. The IRS said Form 8940 will standardize information collection procedures for nine categories of individually written requests for miscellaneous determinations that are now submitted to the Service by requestor letter.

The IRS said comments should address: whether the collection of information has practical utility; the accuracy of the IRS’s estimates of the paperwork burden on ...