REG-132455-11 - Reporting of Minimum Essential Coverage (TD 9660 - final)

Forms and Documents

Document Name	Status
Form 1094-B Form 1094-B, Transmittal of Health Coverage Information Returns Form	Modified
Final Supporting Statement updated Jan 27 2015.doc Supporting Statement A	2015-01-28

IC Document Collections

IC ID	Document Title	Status
213670	Form 1095-B, Health Coverage Instruction	New
205933	Form 1094-B, Transmittal of Health Coverage Information Returns Form	Modified

ICR Details

OMB Control No: 1545-2252	ICR Reference No: 201403-1545-015
Status: Historical Active	Previous ICR Reference No: 201302-1545-022
Agency/Subagency: TREAS/IRS	Agency Tracking No: Ready
Title: REG-132455-11 - Reporting of Minimum Essential Coverage (TD 9660 - final)
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/29/2015
	Date Received in OIRA: 11/28/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2018	12 Months From Approved
Responses	4,600,430	0	0
Time Burden (Hours)	86,072	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: This document contains regulations relating to an information reporting requirement enacted by the Patient Protection and Affordable Care Act, Public Law 111-148, and Health Care and Education Reconciliation Act, Public Law 111-152. These regulations are necessary to impose the reporting requirement under section 1502 of the Affordable Care Act (section 6055 of the Internal Revenue Code) on health insurance issuers, employer-sponsored self-insured plans and government-sponsored programs that provide minimum essential coverage.

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Authorizing Statute(s): PL: Pub.L. 111 - 148 1501(b) Name of Law: Patient Protection and Affordable Care Act
   US Code: 26 USC 6055 Name of Law: Reporting of health insurance coverage
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 148 1501(b) Name of Law: Patient Protection and Affordable Care Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BL31	Final or interim final rulemaking	79 FR 13220	03/10/2014

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 52118	09/02/2014
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 70614	11/26/2014
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Form 1094-B, Transmittal of Health Coverage Information Returns	1094-B	Transmittal of Health Coverage Information Returns
Form 1095-B, Health Coverage	1095-B	Health Coverage

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	4,600,430	0	4,600,430	0	0	0
Annual Time Burden (Hours)	86,072	0	86,072	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: We are making this submission and requesting OMB approval to add Forms 1094-B and 1095-B to this existing OMB control number (1545-2252).

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Yes

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 11/28/2014

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