82 FR 49265 - Proposed Collection; Comment Request for REG-132455-11 Reporting of Minimum Essential Coverage (TD 9660-Final)

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 204 (October 24, 2017)

The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 1094-B, Transmittal of Health Coverage Information Returns and Form 1095-B, Health Coverage.

[Federal Register Volume 82, Number 204 (Tuesday, October 24, 2017)]
[Notices]
[Pages 49265-49266]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-23084]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for REG-132455-11 Reporting 
of Minimum Essential Coverage (TD 9660-Final)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: The Internal Revenue Service (IRS), as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning Form 
1094-B, Transmittal of Health Coverage Information Returns and Form 
1095-B, Health Coverage.

DATES: Written comments should be received on or before December 26, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Taquesha Cain, at (202) 
317-8979, Room 6526, 1111 Constitution Avenue NW., Washington, DC 
20224, or through the internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Transmittal of Health Coverage Information Returns and 
Health Coverage.
    OMB Number: 1545-2252.
    Form Number: 1094-B and 1095-B.
    Abstract: The Form 1094-B and Form 1095-B under the authority of 
IRC section 6055, added by Public Law 111-148, Patient Protection and 
Affordable Care Act (ACA), section 1502(a). Section 6055(a) requires 
every health insurance issuer, sponsor of a self-insured health plan, 
government agency that administers government-sponsored health 
insurance programs and other entity that provides minimum essential 
coverage to file annual returns reporting information for each 
individual for whom minimum essential coverage is provided. Form 1094-
B, serves as a transmittal for Form 1095-B, Health Coverage.
    Current Actions: There is no change to this existing regulation. 
However, the agency has updated the number of respondents to reflect 
the most recent data available.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, and state, local, or tribal 
governments.
    1094-B:
    Estimated Number of Respondents: 30,000.
    Estimated Time per Respondent: 10 minutes.
    Estimated Total Annual Burden Hours: 5,000.
    1095-B:
    Estimated Number of Respondents: 125,000,000.
    Estimated Time per Respondent: 1 minute.
    Estimated Total Annual Burden Hours: 2,083,333.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: 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,

[[Page 49266]]

maintenance, and purchase of services to provide information.

    Approved: October 18, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-23084 Filed 10-23-17; 8:45 am]
 BILLING CODE 4830-01-P