{"abstract":"In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.","action":"Notice of information collection; request for comments.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/05/12/2026-09396.html","cfr_references":[],"citation":"91 FR 26247","comment_url":null,"comments_close_on":"2026-07-13","correction_of":null,"corrections":[],"dates":"Written comments should be received on or before July 13, 2026 to be assured of consideration.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2026-09396","effective_on":null,"end_page":26247,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/05/12/2026-09396.xml","html_url":"https://www.federalregister.gov/documents/2026/05/12/2026-09396/agency-information-collection-activities-comment-request-on-reporting-requirements-for-recipients-of","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-09396?publication_date=2026-05-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-05-12/2026-09396/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":121,"last_updated":"2026-09-21 02:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-12/pdf/2026-09396.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-09396.pdf?1778503535","publication_date":"2026-05-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/05/12/2026-09396.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2026-05-12T09:39:48Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":26247,"subtype":null,"title":"Agency Information Collection Activities; Comment Request on Reporting Requirements for Recipients of Points Paid on Residential Mortgages and Mortgage Interest Statement.","toc_doc":"Reporting Requirements for Recipients of Points Paid on Residential Mortgages and Mortgage Interest Statement","toc_subject":"Agency Information Collection Activities; Proposals, Submissions, and Approvals","topics":[],"type":"Notice","volume":91}