[Federal Register Volume 78, Number 171 (Wednesday, September 4, 2013)]
[Notices]
[Page 54514]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-21407]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8941

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 8941, Credit for Small Employer Health Insurance Premiums.

DATES: Written comments should be received on or before November 4, 
2013 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Katherine 
Dean, at Internal Revenue Service, Room 6242, 1111 Constitution Avenue 
NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Credit for Small Employer Health Insurance Premiums.
    OMB Number: 1545-2198.
    Form Number: Form 8941.
    Abstract: Section 1421 of the Patient Protection and Affordable 
Care Act, PL 111-148, allows qualified small employers to elect, 
beginning in 2010, a tax credit for 50% of their employee health care 
coverage expenses. Form 8941, Credit for Small Employer Health 
Insurance Premiums, has been developed to help employers compute the 
tax credit.
    Current Actions: As of 2012, 4 line items were deleted from Form 
8941. This submission is made to accurately reflect the decrease in 
burden achieved with their deletion. There are no changes to this 
year's form that affect the burden to the taxpayer.
    Type of Review: Revision of previously approved collection.
    Affected Public: Individuals or households, business or other for-
profit groups, not-for-profit institutions, farms, Federal Government, 
State, Local, or Tribal Governments.
    Estimated Number of Responses: 3,046,964.
    Estimated Time Per Respondent: 14 hours 46 minutes.
    Estimated Total Annual Burden Hours: 34,278,346.
    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, 
maintenance, and purchase of services to provide information.

    Approved: August 9, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-21407 Filed 9-3-13; 8:45 am]
BILLING CODE 4830-01-P