[Federal Register Volume 82, Number 210 (Wednesday, November 1, 2017)]
[Notices]
[Pages 50732-50733]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-23714]


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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.

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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