[Federal Register Volume 89, Number 82 (Friday, April 26, 2024)]
[Notices]
[Page 32526]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-09021]



[[Page 32526]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Collection Activities; Requesting Comments on Form 1094-C, 
Form 1095-C, and Form 4423

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 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. The IRS is soliciting comments 
concerning Form 1094-C, Transmittal of Employer-Provided Health 
Insurance Offer and Coverage Information Returns, Form 1095-C, 
Employer-Provided Health Insurance Offer and Coverage, and Form 4423, 
Application for Filing Affordable Care Act (ACA) Information Returns.

DATES: Written comments should be received on or before June 25, 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 Control No. 
1545-2251 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jason Schoonmaker, 
(801) 620-2128, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Information Reporting by Applicable Large Employers on 
Health Insurance Coverage Offered Under Employer-Sponsored Plans.
    OMB Number: 1545-2251.
    Form Number: Forms 1099-C, 1095-C, and 4423.
    Abstract: Applicable Large Employer Members (ALE Members) use Forms 
1094-C and 1095-C to report the information required under Internal 
Revenue Code sections 6055 and 6056 regarding offers of health coverage 
and enrollment in health coverage for their full-time employees.
    Form 4423 is used when a company is a foreign filer that does not 
have an Employer Identification Number (EIN) and cannot use the 
electronic application process to apply for an Affordable Care Act 
Transmitter Control Code.
    Current Actions: There is no change to the existing collection. 
However, the estimated number of responses was updated based on current 
filing data.
    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 Responses: 123,234,664.
    Estimated Time per Respondent: 4 hours for 1094-C, 12 minutes for 
1095-C, 20 minutes for Form 4423.
    Estimated Total Annual Burden Hours: 26,890,001.
    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: April 19, 2024.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2024-09021 Filed 4-25-24; 8:45 am]
BILLING CODE 4830-01-P