82_FR_50942 82 FR 50732 - Proposed Extension of Information Collection Request Submitted for Public Comment; Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans

82 FR 50732 - Proposed Extension of Information Collection Request Submitted for Public Comment; Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 210 (November 1, 2017)

Page Range50732-50733
FR Document2017-23714

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the requirements relating to the information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.

Federal Register, Volume 82 Issue 210 (Wednesday, November 1, 2017) 
[Federal Register Volume 82, Number 210 (Wednesday, November 1, 2017)]
[Notices]
[Pages 50732-50733]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-23714]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Information Reporting by Applicable Large Employers 
on Health Insurance Coverage Offered Under Employer-Sponsored Plans

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the public and other 
Federal agencies to take this opportunity to comment on proposed and/or 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. Currently, the IRS is soliciting comments 
concerning the requirements relating to the information reporting by 
applicable large employers on health insurance coverage offered under 
employer-sponsored plans.

DATES: Written comments should be received on or before January 2, 2018 
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 regulations should be directed to Tuawana Pinkston, at 
(202) 317-6038 or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Form 1094-C, Transmittal of Employer-Provided Health 
Insurance Offer and Coverage Information Returns, and 1095-C, Employer-
Provided Health Insurance Offer and Coverage, and Form 4423, 
Application for Filing Affordable Care Act (ACA) Information Returns.
    OMB Number: 1545-2251.
    Form Numbers: Forms 1094-C, 1095-C, and 4423.
    Abstract: This program contains regulations providing guidance to 
employers that are subject to the information reporting requirements 
under section 6056 of the Internal Revenue Code, enacted by the Patient 
Protection and Affordable Care Act (Pub. L. 111-148 (124 Stat.119 
(2010))). Section 6056 requires those employers to report to the IRS 
information about their compliance with the employer shared 
responsibility provisions of section 4980H of the Code and about the 
health care coverage, if any, they have offered employees. Section 6056 
also requires those employers to furnish related statements to 
employees in order that employees may use the statements to help 
determine whether, for each month of the calendar year, they can claim 
on their tax returns a premium tax credit under section 36B of the Code 
(premium tax credit).

    Title: Form 1094-C.
    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: Individuals or households, Business or other for-
profit, and not-for-profit entities.
    Estimated Number of Respondents: 400,000.
    Estimated Time per Respondent: 4 hours.
    Estimated Total Annual Burden Hours: 1,600,000.

    Title: Form 1095-C.
    Current Actions: There is no change to this existing collection. 
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: Individuals or households, Business or other for-
profit, and not-for-profit entities.

[[Page 50733]]

    Estimated Number of Respondents: 105,000,000.
    Estimated Time per Respondent: 12 minutes.
    Estimated Total Annual Burden Hours: 21,000,000.

    Title: Form 4423.
    Current Actions: There is no change to this existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Business or other for-
profit, and not-for-profit entities.
    Estimated Number of Respondents: 6.
    Estimated Time per Respondent: 20 minutes.
    Estimated Total Annual Burden Hours: 2 hours.

    The following paragraph applies to all 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 if 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 our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments. We invite comments on: (a) Whether the collection of 
information is necessary for the proper performance of the agency's 
functions, including whether the information has 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 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 the 
requested information.

    Approved: October 25, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-23714 Filed 10-31-17; 8:45 am]
BILLING CODE 4830-01-P

50732 Federal Register / Vol. 82, No. 210 / Wednesday, November 1, 2017 / Notices IRS is soliciting comments concerning be summarized and/or included in the copies of the regulations should be Form 5305A–SEP, Salary Reduction request for OMB approval. All directed to Tuawana Pinkston, at (202) Simplified Employee Pension— comments will become a matter of 317–6038 or at Internal Revenue Individual Retirement Accounts public record. Comments are invited on: Service, Room 6526, 1111 Constitution Contribution Agreement. (a) Whether the collection of Avenue NW., Washington, DC 20224, or DATES: Written comments should be information is necessary for the proper through the internet, at received on or before January 2, 2018 to performance of the functions of the Tuawana.Pinkston@irs.gov. be assured of consideration. agency, including whether the SUPPLEMENTARY INFORMATION: ADDRESSES: Direct all written comments information shall have practical utility; Title: Form 1094–C, Transmittal of to L. Brimmer, Internal Revenue (b) the accuracy of the agency’s estimate Employer-Provided Health Insurance Service, Room 6526, 1111 Constitution of the burden of the collection of Offer and Coverage Information Returns, Avenue NW., Washington, DC 20224. information; (c) ways to enhance the and 1095–C, Employer-Provided Health quality, utility, and clarity of the Insurance Offer and Coverage, and Form FOR FURTHER INFORMATION CONTACT: information to be collected; (d) ways to 4423, Application for Filing Affordable Requests for additional information or minimize the burden of the collection of Care Act (ACA) Information Returns. copies of the form and instructions information on respondents, including OMB Number: 1545–2251. should be directed to Martha R. Brinson, through the use of automated collection Form Numbers: Forms 1094–C, at (202) 317–5753 or at Internal Revenue techniques or other forms of information 1095–C, and 4423. Service, Room 6526, 1111 Constitution technology; and (e) estimates of capital Abstract: This program contains Avenue NW., Washington, DC 20224, or or start-up costs and costs of operation, regulations providing guidance to through the Internet at maintenance, and purchase of services employers that are subject to the Martha.R.Brinson@irs.gov. to provide information. information reporting requirements SUPPLEMENTARY INFORMATION: under section 6056 of the Internal Approved: October 25, 2017. Title: Salary Reduction Simplified Revenue Code, enacted by the Patient L. Brimmer, Employee Pension—Individual Protection and Affordable Care Act Retirement Accounts Contribution Senior Tax Analyst. (Pub. L. 111–148 (124 Stat.119 (2010))). Agreement. [FR Doc. 2017–23715 Filed 10–31–17; 8:45 am] Section 6056 requires those employers OMB Number: 1545–1012. BILLING CODE 4830–01–P to report to the IRS information about Form Number: 5305A–SEP. their compliance with the employer Abstract: Form 5305A–SEP is used by shared responsibility provisions of an employer to make an agreement to DEPARTMENT OF THE TREASURY section 4980H of the Code and about the provide benefits to all employees under health care coverage, if any, they have Internal Revenue Service a Simplified Employee Pension (SEP) offered employees. Section 6056 also described in Internal Revenue Code Proposed Extension of Information requires those employers to furnish section 408(k). This form is not to be Collection Request Submitted for related statements to employees in order filed with the IRS, but is to be retained Public Comment; Information that employees may use the statements in the employer’s records as proof of Reporting by Applicable Large to help determine whether, for each establishing a SEP and justifying a Employers on Health Insurance month of the calendar year, they can deduction for contributions made to the Coverage Offered Under Employer- claim on their tax returns a premium tax SEP. Sponsored Plans credit under section 36B of the Code Current Actions: There are no changes (premium tax credit). being made to the form at this time. AGENCY: Internal Revenue Service (IRS), Treasury. Title: Form 1094–C. Type of Review: Extension of a Current Actions: There is no change to currently approved collection. ACTION: Notice and request for this existing regulation. However, the Affected Public: Business or other for- comments. agency has updated the number of profit organizations and individuals. respondents to reflect the most recent Estimated Number of Responses: SUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce data available. 100,000. Type of Review: Revision of a Estimated Time per Respondent: 9 hr., paperwork and respondent burden, invites the public and other Federal currently approved collection. 43 min. Affected Public: Individuals or Estimated Total Annual Burden agencies to take this opportunity to comment on proposed and/or households, Business or other for-profit, Hours: 972,000. and not-for-profit entities. The following paragraph applies to all continuing information collections, as required by the Paperwork Reduction Estimated Number of Respondents: of the collections of information covered 400,000. by this notice: Act of 1995. Currently, the IRS is Estimated Time per Respondent: 4 An agency may not conduct or soliciting comments concerning the hours. sponsor, and a person is not required to requirements relating to the information Estimated Total Annual Burden respond to, a collection of information reporting by applicable large employers Hours: 1,600,000. unless the collection of information on health insurance coverage offered under employer-sponsored plans. Title: Form 1095–C. displays a valid OMB control number. Current Actions: There is no change to Books or records relating to a collection DATES: Written comments should be this existing collection. However, the received on or before January 2, 2018 to sradovich on DSK3GMQ082PROD with NOTICES of information must be retained as long agency has updated the number of as their contents may become material be assured of consideration. respondents to reflect the most recent in the administration of any internal ADDRESSES: Direct all written comments data available. revenue law. Generally, tax returns and to L. Brimmer, Internal Revenue Type of Review: Revision of a tax return information are confidential, Service, Room 6526, 1111 Constitution currently approved collection. as required by 26 U.S.C. 6103. Avenue NW., Washington, DC 20224. Affected Public: Individuals or Request for Comments: Comments FOR FURTHER INFORMATION CONTACT: households, Business or other for-profit, submitted in response to this notice will Requests for additional information or and not-for-profit entities. VerDate Sep<11>2014 18:16 Oct 31, 2017 Jkt 244001 PO 00000 Frm 00125 Fmt 4703 Sfmt 4703 E:\FR\FM\01NON1.SGM 01NON1

Federal Register / Vol. 82, No. 210 / Wednesday, November 1, 2017 / Notices 50733 Estimated Number of Respondents: DEPARTMENT OF THE TREASURY Affairs, Office of Management and 105,000,000. Budget, Attention: Desk Officer for Estimated Time per Respondent: 12 Office of the General Counsel; Treasury, New Executive Office minutes. Appointment of Members of the Legal Building, Room 10235, Washington, DC Estimated Total Annual Burden Division to the Performance Review 20503, or email at OIRA_Submission@ Hours: 21,000,000. Board, Internal Revenue Service OMB.EOP.gov and (2) Treasury PRA Under the authority granted to me as Clearance Officer, 1750 Pennsylvania Title: Form 4423. Acting Chief Counsel of the Internal Ave. NW., Suite 8142, Washington, DC Current Actions: There is no change to 20220, or email at PRA@treasury.gov. this existing collection. Revenue Service by the General Counsel of the Department of the Treasury by FOR FURTHER INFORMATION CONTACT: Type of Review: Extension of a General Counsel Directive 15, pursuant Copies of the submissions may be currently approved collection. to the Civil Service Reform Act, I have obtained from Jennifer Leonard by Affected Public: Individuals or emailing PRA@treasury.gov, calling households, Business or other for-profit, appointed the following persons to the Legal Division Performance Review (202) 622–0489, or viewing the entire and not-for-profit entities. information collection request at Board, Internal Revenue Service Panel: Estimated Number of Respondents: 6. www.reginfo.gov. Estimated Time per Respondent: 20 1. Chairperson, William M. Paul, Acting Chief Counsel SUPPLEMENTARY INFORMATION: minutes. 2. Scott Dinwiddie, Associate Chief Estimated Total Annual Burden Internal Revenue Service (IRS) Counsel (Income Tax and Hours: 2 hours. Accounting) Title: Claim for Refund of Excise The following paragraph applies to all 3. Bruce Meneely, Division Counsel Taxes. the collections of information covered (Small Business & Self Employed) OMB Control Number: 1545–1420. by this notice: An agency may not 4. Mark Kaizen, Associate Chief Counsel Type of Review: Revision of a conduct or sponsor, and a person is not (General Legal Services) currently approved collection. required to respond to, a collection of 5. Marjorie Rollinson, Associate Chief Abstract: IRC sections 6402, 6404, information unless the collection of Counsel (International) 6511 and sections 301.6402–2, information displays a valid OMB Alternate—Joseph Spires, Deputy 301.6404–1, and 301.6404–3 of the control number. Books or records Division Counsel (Small Business & Self regulations, allow for refunds of taxes relating to a collection of information Employed) (except income taxes) or refund, must be retained if their contents may This publication is required by 5 abatement, or credit of interest, become material in the administration U.S.C. 4314(c)(4). penalties, and additions to tax in the of any internal revenue law. Generally, Dated: October 20, 2017. event of errors or certain actions by IRS. tax returns and tax return information Form 8849 is used by taxpayers to claim William M. Paul, are confidential, as required by 26 refunds of excise taxes. Acting Chief Counsel, Internal Revenue Forms: Schedule 1 (Form 8849), U.S.C. 6103. Service. Request for Comments: Comments Schedule 2 (Form 8849), Schedule 3 [FR Doc. 2017–23717 Filed 10–31–17; 8:45 am] submitted in response to this notice will (Form 8849), Schedule 5 (Form 8849), BILLING CODE 4830–01–P Schedule 6 (Form 8849), Schedule 8 be summarized and/or included in our request for Office of Management and (Form 8849), Form 8849. Budget (OMB) approval of the relevant Affected Public: Individuals or DEPARTMENT OF THE TREASURY Households, Businesses or other for- information collection. All comments will become a matter of public record. Agency Information Collection profits. Please do not include any confidential Activities; Submission for OMB Estimated Total Annual Burden or inappropriate material in your Review; Comment Request; Multiple Hours: 942,860. comments. We invite comments on: (a) IRS Information Collection Requests Title: Form 945/945V: Annual Return Whether the collection of information is of Withheld Federal Income Tax/ necessary for the proper performance of AGENCY: Departmental Offices, U.S. Voucher; Form 945–A: Annual Record the agency’s functions, including Department of the Treasury. of Federal Tax Liability; Form 945–X whether the information has practical ACTION: Notice. Annual Return of Withheld Federal utility; (b) the accuracy of the agency’s Income Tax, Claim, Refund; TD8672. SUMMARY: The Department of the OMB Control Number: 1545–1430. estimate of the burden of the collection Treasury will submit the following of information; (c) ways to enhance the Type of Review: Revision of a information collection requests to the currently approved collection. quality, utility, and clarity of the Office of Management and Budget information to be collected; (d) ways to Abstract: Form 945 is used to report (OMB) for review and clearance in income tax withholding on non-payroll minimize the burden of the collection of accordance with the Paperwork information on respondents, including payments including backup Reduction Act of 1995, on or after the withholding and withholding on the use of automated collection date of publication of this notice. The techniques or other forms of information pensions, annuities, IRA’s, military public is invited to submit comments on retirement and gambling winnings. technology; and (e) estimates of capital these requests. or start-up costs and costs of operation, Form 945–V, Payment Voucher, is used DATES: Comments should be received on if you are making a payment with Form sradovich on DSK3GMQ082PROD with NOTICES maintenance, and purchase of services to provide the requested information. or before December 1, 2017 to be 945, Annual Return of Withheld Federal assured of consideration. Income Tax. Form 945–A is used to Approved: October 25, 2017. ADDRESSES: Send comments regarding report non payroll tax liabilities. Form L. Brimmer, the burden estimate, or any other aspect 945–X is used to correct errors made on Senior Tax Analyst. of the information collection, including Form 945, Annual Return of Withheld [FR Doc. 2017–23714 Filed 10–31–17; 8:45 am] suggestions for reducing the burden, to Federal Income Tax, for one year only. BILLING CODE 4830–01–P (1) Office of Information and Regulatory TD 8672, these final regulations require VerDate Sep<11>2014 18:16 Oct 31, 2017 Jkt 244001 PO 00000 Frm 00126 Fmt 4703 Sfmt 4703 E:\FR\FM\01NON1.SGM 01NON1


Document Created: 2017-11-01 02:03:12
Document Modified: 2017-11-01 02:03:12
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 and request for comments.
DatesWritten comments should be received on or before January 2, 2018 to be assured of consideration.
ContactRequests for additional information or copies of the regulations should be directed to Tuawana Pinkston, at (202) 317-6038 or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet, at [email protected]
FR Citation82 FR 50732 
2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR