# Agency Information Collection Activities; Comment Request on Golden Parachute Payments
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Notice of information collection; request for comments.
**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 January 26, 2026 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 number 1545-1851 in the subject line of the message.
**FOR FURTHER INFORMATION CONTACT:**
Requests for additional information or copies of the form should be directed to Marcus W. McCrary (470) 769-2001.
**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, and viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information. 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:* Golden Parachute Payments.
*OMB Number:* 1545-1851.
*Regulation Project Number:* T.D. 9083.
*Abstract:* These regulations deny a deduction for excess parachute payments. A parachute payment is a payment in compensation to a disqualified individual that is contingent on a change in ownership or control of a corporation. Certain payments, including payments from a small corporation, are exempt from the definition of parachute payment if certain requirements are met (such as shareholder approval and disclosure requirements.
*Current Actions:* There is no change to the previously approved information collection.
*Type of Review:* Extension of a currently approved collection.
*Affected Public:* Business or other for-profit organizations.
*Estimated Number of Respondents:* 800.
*Estimated Time per Respondent:* 15 hours.
*Estimated Total Annual Burden Hours:* 12,000 hours.
Dated: November 21, 2025.
Marcus W. McCrary,
Tax Analyst.