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ABA: The American Bankers Association
Comment Letter

Letter to the IRS Regarding Electronic Furnishing of Certain Payee Statements

  • From Joey Connor
  • Published May 22, 2026

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The American Bankers Association submitted comments on IRS Notice 2026-4, regarding the electronic furnishing of certain payee statements. Attached is a fatal flaw draft of the letter.

The comment letter makes several recommendations to Treasury and the IRS to modernize and streamline the electronic delivery framework, including adopting an opt-out model, establishing consistent rules across forms, and providing flexibility in handling delivery failures. These recommendations are informed by input from ABA member banks and reflect operational challenges and evolving customer expectations in a digital-first environment.

Download the letter to read the full text.

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Joey Connor

SVP, Fiscal Policy

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