82_FR_49469 82 FR 49265 - Proposed Collection; Comment Request for REG-132455-11 Reporting of Minimum Essential Coverage (TD 9660-Final)

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)

Page Range49265-49266
FR Document2017-23084

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 Issue 204 (Tuesday, October 24, 2017)
[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



                                                                                 Federal Register / Vol. 82, No. 204 / Tuesday, October 24, 2017 / Notices                                          49265

                                                    before the hose is cut or installed in                    Authority: (49 U.S.C. 30118, 30120:                 information for each individual for
                                                    vehicles.                                               delegations of authority at 49 CFR 1.95 and           whom minimum essential coverage is
                                                                                                            501.8).                                               provided. Form 1094–B, serves as a
                                                       As part of its analysis, NHTSA also
                                                    considered if the hoses need to be                      Jeffrey M. Giuseppe,                                  transmittal for Form 1095–B, Health
                                                    labeled after they are installed on                     Director, Office of Vehicle Safety Compliance.        Coverage.
                                                                                                                                                                     Current Actions: There is no change to
                                                    vehicles. Paragraph S7.2.1 of FMVSS                     [FR Doc. 2017–22993 Filed 10–23–17; 8:45 am]
                                                                                                                                                                  this existing regulation. However, the
                                                    No. 106 states ‘‘. . . The information                  BILLING CODE 4910–59–P
                                                                                                                                                                  agency has updated the number of
                                                    need not be present on hose that is sold
                                                                                                                                                                  respondents to reflect the most recent
                                                    as part of a brake hose assembly or a                                                                         data available.
                                                    motor vehicle.’’ The vehicle                            DEPARTMENT OF THE TREASURY                               Type of Review: Revision of a
                                                    manufacturer who installs the subject                                                                         currently approved collection.
                                                    hoses into their vehicles, in this case                 Internal Revenue Service
                                                                                                                                                                     Affected Public: Business or other for-
                                                    VTNA, is required to certify the vehicles               Proposed Collection; Comment                          profit organizations, not-for-profit
                                                    they manufacture meet all applicable                    Request for REG–132455–11 Reporting                   institutions, farms, and state, local, or
                                                    Federal Motor Vehicle Safety Standards,                 of Minimum Essential Coverage (TD                     tribal governments.
                                                    including FMVSS No. 106. Therefore,                     9660–Final)                                              1094–B:
                                                    VTNA, by cutting and installing the                                                                              Estimated Number of Respondents:
                                                    hose on its vehicles takes responsibility               AGENCY:  Internal Revenue Service (IRS),              30,000.
                                                    for the hose as part of the vehicle.                    Treasury.                                                Estimated Time per Respondent: 10
                                                    Should there be an issue with the brake                 ACTION: Notice of information collection;             minutes.
                                                    hoses installed on VTNA vehicles,                       request for comments.                                    Estimated Total Annual Burden
                                                    VTNA would be responsible for                                                                                 Hours: 5,000.
                                                                                                            SUMMARY:    The Internal Revenue Service
                                                    identifying scope and conducting a                                                                               1095–B:
                                                                                                            (IRS), as part of its continuing effort to
                                                    recall of the vehicles.                                                                                          Estimated Number of Respondents:
                                                                                                            reduce paperwork and respondent
                                                       RAUS stated that on August 30, 2016,                                                                       125,000,000.
                                                                                                            burden, invites the general public and
                                                    they recalibrated their equipment and                                                                            Estimated Time per Respondent: 1
                                                                                                            other Federal agencies to take this
                                                    implemented quality checks to ensure                                                                          minute.
                                                                                                            opportunity to comment on continuing
                                                                                                                                                                     Estimated Total Annual Burden
                                                    compliance of all future hoses delivered                information collections, as required by
                                                                                                                                                                  Hours: 2,083,333.
                                                    to VTNA.                                                the Paperwork Reduction Act of 1995.
                                                                                                                                                                     The following paragraph applies to all
                                                       NHTSA’s Decision: In consideration                   The IRS is soliciting comments
                                                                                                                                                                  of the collections of information covered
                                                    of the foregoing, NHTSA finds that                      concerning Form 1094–B, Transmittal of
                                                                                                                                                                  by this notice:
                                                    RAUS has met its burden of persuasion                   Health Coverage Information Returns
                                                                                                                                                                     An agency may not conduct or
                                                                                                            and Form 1095–B, Health Coverage.
                                                    that the subject FMVSS No. 106                                                                                sponsor, and a person is not required to
                                                    noncompliance is inconsequential to                     DATES: Written comments should be
                                                                                                                                                                  respond to, a collection of information
                                                    motor vehicle safety. Accordingly,                      received on or before December 26, 2017               unless the collection of information
                                                    NHTSA hereby grants RAUS’s petition                     to be assured of consideration.                       displays a valid OMB control number.
                                                    and RAUS is consequently exempted                       ADDRESSES: Direct all written comments                   Books or records relating to a
                                                    from the obligation of providing                        to L. Brimmer, Internal Revenue                       collection of information must be
                                                    notification of, and a free remedy for,                 Service, Room 6526, 1111 Constitution                 retained as long as their contents may
                                                    that noncompliance under 49 U.S.C.                      Avenue NW., Washington, DC 20224.                     become material in the administration
                                                    30118 and 30120.                                        FOR FURTHER INFORMATION CONTACT:                      of any internal revenue law. Generally,
                                                                                                            Requests for additional information or                tax returns and tax return information
                                                       NHTSA notes that the statutory                       copies of the regulation should be                    are confidential, as required by 26
                                                    provisions (49 U.S.C. 30118(d) and                      directed to Taquesha Cain, at (202) 317–              U.S.C. 6103.
                                                    30120(h)) that permit manufacturers to                  8979, Room 6526, 1111 Constitution                       Request for Comments: Comments
                                                    file petitions for a determination of                   Avenue NW., Washington, DC 20224, or                  submitted in response to this notice will
                                                    inconsequentiality allow NHTSA to                       through the internet at                               be summarized and/or included in the
                                                    exempt manufacturers only from the                      Taquesha.R.Cain@irs.gov.                              request for OMB approval. All
                                                    duties found in sections 30118 and                      SUPPLEMENTARY INFORMATION:                            comments will become a matter of
                                                    30120, respectively, to notify owners,                     Title: Transmittal of Health Coverage              public record. Comments are invited on:
                                                    purchasers, and dealers of a defect or                  Information Returns and Health                        (a) Whether the collection of
                                                    noncompliance and to remedy the                         Coverage.                                             information is necessary for the proper
                                                    defect or noncompliance. Therefore, this                   OMB Number: 1545–2252.                             performance of the functions of the
                                                    decision only applies to the subject                       Form Number: 1094–B and 1095–B.                    agency, including whether the
                                                    hoses that RAUS no longer controlled at                    Abstract: The Form 1094–B and Form                 information shall have practical utility;
                                                    the time it determined that the                         1095–B under the authority of IRC                     (b) the accuracy of the agency’s estimate
                                                    noncompliance existed. However, the                     section 6055, added by Public Law 111–                of the burden of the collection of
asabaliauskas on DSKBBXCHB2PROD with NOTICES




                                                    granting of this petition does not relieve              148, Patient Protection and Affordable                information; (c) ways to enhance the
                                                    equipment distributors and dealers of                   Care Act (ACA), section 1502(a). Section              quality, utility, and clarity of the
                                                    the prohibitions on the sale, offer for                 6055(a) requires every health insurance               information to be collected; (d) ways to
                                                    sale, or introduction or delivery for                   issuer, sponsor of a self-insured health              minimize the burden of the collection of
                                                    introduction into interstate commerce of                plan, government agency that                          information on respondents, including
                                                    the noncompliant hoses under their                      administers government-sponsored                      through the use of automated collection
                                                    control after RAUS notified them that                   health insurance programs and other                   techniques or other forms of information
                                                                                                            entity that provides minimum essential                technology; and (e) estimates of capital
                                                    the subject noncompliance existed.
                                                                                                            coverage to file annual returns reporting             or start-up costs and costs of operation,


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                                                    49266                        Federal Register / Vol. 82, No. 204 / Tuesday, October 24, 2017 / Notices

                                                    maintenance, and purchase of services                   the Code by section 324 of the Social                 DEPARTMENT OF THE TREASURY
                                                    to provide information.                                 Security Amendments of 1983. These
                                                      Approved: October 18, 2017.                           regulations provide guidance to                       Internal Revenue Service
                                                    L. Brimmer,                                             employers who maintain nonqualified
                                                                                                            deferred compensation plans and to                    Proposed Collection; Comment
                                                    Senior Tax Analyst.                                                                                           Request for Regulation Project
                                                                                                            participants in those plans.
                                                    [FR Doc. 2017–23084 Filed 10–23–17; 8:45 am]
                                                    BILLING CODE 4830–01–P
                                                                                                               Current Actions: There is no change                AGENCY: Internal Revenue Service (IRS),
                                                                                                            in the paperwork burden previously                    Treasury.
                                                                                                            approved by OMB.                                      ACTION: Notice and request for
                                                    DEPARTMENT OF THE TREASURY                                 Type of Review: Extension of a                     comments.
                                                                                                            currently approved collection.
                                                    Internal Revenue Service                                                                                      SUMMARY:    The Internal Revenue Service,
                                                                                                               Affected Public: Business or other for-            as part of its continuing effort to reduce
                                                    Proposed Collection; Comment                            profit organizations and not-for-profit               paperwork and respondent burden,
                                                    Request for Federal Insurance                           institutions.                                         invites the general public and other
                                                    Contributions Act (FICA) Taxation of                       Estimated Number of Respondents:                   Federal agencies to take this
                                                    Amounts Under Employee Benefit                          2,500.                                                opportunity to comment on continuing
                                                    Plans (T.D. 8814)                                                                                             information collections, as required by
                                                                                                               Estimated Time per Respondent: 5
                                                    AGENCY:   Internal Revenue Service (IRS),               hours.                                                the Paperwork Reduction Act of 1995.
                                                    Treasury.                                                                                                     The IRS is soliciting comments
                                                                                                               Estimated Total Annual Burden                      concerning the declaration for federal
                                                    ACTION: The Internal Revenue Service                    Hours: 12,500.                                        employment.
                                                    (IRS), as part of its continuing effort to
                                                                                                               The following paragraph applies to all             DATES:   Written comments should be
                                                    reduce paperwork and respondent
                                                                                                            of the collections of information covered             received on or before December 26, 2017
                                                    burden, invites the general public and
                                                                                                            by this notice:                                       to be assured of consideration.
                                                    other Federal agencies to take this
                                                    opportunity to comment on proposed                         An agency may not conduct or                       ADDRESSES: Direct all written comments
                                                    and/or continuing information                           sponsor, and a person is not required to              to L. Brimmer, Internal Revenue
                                                    collections, as required by the                         respond to, a collection of information               Service, room 6529, 1111 Constitution
                                                    Paperwork Reduction Act of 1995. The                    unless the collection of information                  Avenue NW., Washington, DC 20224.
                                                    IRS is soliciting comments concerning                   displays a valid OMB control number.                  FOR FURTHER INFORMATION CONTACT:
                                                    information collection requirements                     Books or records relating to a collection             Requests for additional information or
                                                    related to the treatment amounts                        of information must be retained as long               copies of the form should be directed to
                                                    deferred under certain nonqualified                     as their contents may become material                 Kerry Dennis, at (202) 317–5751,
                                                    deferred compensation plans.                            in the administration of any internal                 Internal Revenue Service, Room 6529,
                                                                                                            revenue law. Generally, tax returns and               1111 Constitution Avenue NW.,
                                                    DATES:   Written comments should be                     tax return information are confidential,              Washington DC 20224, or through the
                                                    received on or before December 26, 2017                 as required by 26 U.S.C. 6103.                        internet, at Kerry.Dennis@irs.gov.
                                                    to be assured of consideration.                            Request for Comments: Comments                     SUPPLEMENTARY INFORMATION:
                                                    ADDRESSES: Direct all written comments                  submitted in response to this notice will                Title: Continuation Sheet for Item #16
                                                    to L. Brimmer, Internal Revenue                         be summarized and/or included in the                  (Additional Information) OF–306,
                                                    Service, Room 6526, 1111 Constitution                   request for OMB approval. All                         Declaration for Federal Employment.
                                                    Avenue NW., Washington, DC 20224.                       comments will become a matter of                         OMB Number: 1545–1921.
                                                    FOR FURTHER INFORMATION CONTACT:                        public record. Comments are invited on:                  Regulation Project Number: Form
                                                    Requests for additional information or                  (a) Whether the collection of                         12114.
                                                    copies of the regulation should be                      information is necessary for the proper                  Abstract: This form is used by
                                                    directed to Taquesha Cain, at (202) 317–                performance of the functions of the                   recruitment personnel of the Covington
                                                    8979 room 6526, 1111 Constitution                       agency, including whether the                         Host Site. This form is provided to
                                                    Avenue NW., Washington, DC 20224, or                    information shall have practical utility;             applicants when completing OF 306,
                                                    through the internet at                                 (b) the accuracy of the agency’s estimate             Declaration for Federal Employment. It
                                                    Taquesha.R.Cain@irs.gov.                                of the burden of the collection of                    is used as a continuation sheet to clearly
                                                    SUPPLEMENTARY INFORMATION:                              information; (c) ways to enhance the                  define additional information that is
                                                       Title: Federal Insurance Contributions               quality, utility, and clarity of the                  requested in item 15 of the OF 306. Due
                                                    Act (FICA) Taxation of Amounts Under                    information to be collected; (d) ways to              to lack of space on the OF 306 this form
                                                    Employee Benefit Plans.                                 minimize the burden of the collection of              can be used in lieu of an additional
                                                       OMB Number: 1545–1643.                               information on respondents, including                 sheet of paper.
                                                       Regulation Project Number: T.D. 8814                 through the use of automated collection                  Current Actions: There is no change to
                                                       Abstract: Internal Revenue Code                      techniques or other forms of information              this existing regulation.
                                                    section 3121(v)(2) provides guidance as                 technology; and (e) estimates of capital                 Type of Review: Extension of a
                                                                                                                                                                  currently approved collection.
asabaliauskas on DSKBBXCHB2PROD with NOTICES




                                                    to when amounts deferred under or paid                  or start-up costs and costs of operation,
                                                    from a nonqualified deferred                            maintenance, and purchase of services                    Affected Public: Individuals or
                                                    compensation plan are taken into                        to provide information.                               households.
                                                    account as wages for purposes of the                      Approved: October 18, 2017.                            Estimated Number of Respondents:
                                                    employment taxes imposed by the                                                                               24,813.
                                                                                                            L. Brimmer,
                                                    Federal Insurance Contributions Act                                                                              Estimated Time per Respondent: 15
                                                    (FICA). Section 3121(v)(2), relating to                 Senior Tax Analyst.                                   minutes.
                                                    treatment of certain nonqualified                       [FR Doc. 2017–23087 Filed 10–23–17; 8:45 am]             Estimated Total Annual Burden
                                                    deferred compensation, was added to                     BILLING CODE 4830–01–P                                Hours: 6,203.


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Document Created: 2018-10-25 10:09:23
Document Modified: 2018-10-25 10:09:23
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice of information collection; request for comments.
DatesWritten comments should be received on or before December 26, 2017 to be assured of consideration.
ContactRequests 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]
FR Citation82 FR 49265 

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