[Federal Register Volume 79, Number 169 (Tuesday, September 2, 2014)]
[Notices]
[Pages 52118-52119]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-20808]


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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-B, Transmittal of Health Coverage Information Returns and 
Form 1095-B, Health 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 information collection and instructions should be 
addressed to Christie A. Preston, at Internal Revenue Service, Room 
6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through 
the Internet, at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Form 1094-B, Transmittal of Health Coverage Information 
Returns and Form 1095-B, Health Coverage.
    Form OMB Number: 1545-2252.
    Form Numbers: 1094-B and 1095-B.
    Abstract: The IRS developed Form 1094-B and Form 1095-B under the 
authority of IRC section 6055, added by P.L. 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: Requesting OMB approval to add Form 1094-B and 
1095-B under this currently approved OMB number.
    Type of Review: Revision to a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, federal government state, local, or tribal 
government.
    Note about Estimates: Filing Forms 1094-B and 1095-B is voluntary 
for tax

[[Page 52119]]

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-B:
    Estimated Number of Responses: TBD.
    Estimated Time Per Response: 10 minutes.
    Estimated Total Annual Burden Hours: TBD.
    1095-B:
    Estimated Number of Responses: TBD.
    Estimated Time Per Response: 1 minute.
    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 agency's functions, including whether the 
information has 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 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.

    Approved: August 27, 2014.
Stacey Becker,
Director, Tax Forms and Publications Division.
[FR Doc. 2014-20808 Filed 8-28-14; 4:15 pm]
BILLING CODE 4830-01-P