Internal Revenue Code Sections 35 and
7527 enacted by public law 107-210 require the Internal Revenue
Service to provide payments of the HCTC to eligible individuals
beginning August 1, 2003. The IRS will use the Registration Update
Form to ensure, that the processes and communications for
delivering these payments help taxpayers determine if they are
eligible for the credit and understand what they need to do to
continue to receive it.
US Code:
26
USC 7527 Name of Law: Advance payment of credit for health
insurance costs of eligible individuals.
US Code: 26 USC
35 Name of Law: Health insurance costs of eligaible
individuals.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.