[Federal Register Volume 79, Number 169 (Tuesday, September 2, 2014)]
[Notices]
[Pages 52117-52118]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-20802]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

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 1094-C, Transmittal of Employer-Provided Health Insurance Offer 
and Coverage Information Returns, and 1095-C, Employer-Provided Health 
Insurance Offer and Coverage.

DATES: Written comments should be received on or before November 3, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to Stacey Becker, 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 Christie Preston, 
Internal Revenue Service, Room 6129, 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.
    OMB Number: 1545-2251.
    Form Numbers: 1094-C and 1095-C.
    Abstract: The IRS developed Forms 1094-C and 1095-C under the 
authority of IRC section 6056, added by P.L. 111-148, Patient 
Protection and Affordable Care Act (ACA), section 1514(a), as amended 
by section 10108(j). Section 6056 requires large employers, within the 
meaning of IRC section 4980H(c)(2), to file with the IRS returns 
reporting certain information about the health care coverage the 
employer offered with respect to each full-time employee, and to 
furnish to each full-time employee a related statement. Form 1094-C 
serves as a transmittal for Form 1095-C, Employer-Provided Health 
Insurance Offer and Coverage.
    Current Actions: Seeking OMB approval to add Forms 1094-C and 1095-
C under this current approval number.
    Type of Review: Revision to a currently approved collection.
    Affected Public: Business or other for-profit organizations, not 
for profit institutions, federal government, and state, local, or 
tribal governments.
    Note about Estimates: Filing Forms 1094-C and 1095-C is voluntary 
for tax year 2014 and the number of voluntary filers is highly 
uncertain. Accordingly, comments are requested on the estimated number 
of responses and the estimated total annual burden hours. Filing is 
mandatory for tax year 2015. Accordingly these burden estimates will be 
updated as appropriate.
    1094-C:
    Estimated Number of Responses: TBD.
    Estimated Time Per Response: 240 minutes.
    Estimated Total Annual Burden Hours: TBD.
    1095-C:
    Estimated Number of Responses: TBD.
    Estimated Time Per Response: 12 minutes.
    Estimated Total Annual Burden Hours: TBD.
    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) Estimated number of responses and estimated total annual burden 
hours; (b) 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; (c) the accuracy of the 
agency's estimate of the burden of the collection of information; (d) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (e) 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 (f) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.


[[Page 52118]]


    Approved: August 27, 2014.
Stacey Becker,
Director, Tax Forms and Publications Division.
[FR Doc. 2014-20802 Filed 8-28-14; 4:15 pm]
BILLING CODE 4830-01-P