[Federal Register Volume 88, Number 229 (Thursday, November 30, 2023)]
[Notices]
[Pages 83620-83621]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-26371]


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

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.

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

SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Credit for Small 
Employer Health Insurance Premiums.

DATES: Written comments should be received on or before January 29, 
2024 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include ``OMB Number 1545-
2198-Credit for Small Employer Health Insurance Premiums'' in the 
subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to
    Martha R. Brinson, at (202)317-5753, or at Internal Revenue 
Service, Room 6526, 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: 8941.
    Abstract: Section 1421 of the Patient Protection and Affordable 
Care Act, Public Law 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: There are no changes being made to this form at 
this time.
    Type of Review: Extension of a currently 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 Respondents: 181,000.
    Estimated Time per Respondent: 11 hours 15 minutes.
    Estimated Total Annual Burden Hours: 2,036,250.
    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

[[Page 83621]]

request for OMB approval. Comments will be 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 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 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: November 23, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-26371 Filed 11-29-23; 8:45 am]
BILLING CODE 4830-01-P