[Federal Register Volume 89, Number 193 (Friday, October 4, 2024)]
[Notices]
[Page 80989]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-23013]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request on Distributions From an 
HSA, Archer MSA, or Medicare Advantage MSA

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
information collection requirements related to distributions from an 
HSA, Archer MSA, or Medicare Advantage MSA.

DATES: Written comments should be received on or before December 3, 
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 <a href="/cdn-cgi/l/email-protection#403032216e232f2d2d252e3433002932336e272f36"><span class="__cf_email__" data-cfemail="e3939182cd808c8e8e868d9790a38a9190cd848c95">[email protected]</span></a>. Include OMB control number 
1545-1517 or Distributions From an HSA, Archer MSA, or Medicare 
Advantage MSA, in the subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Kerry Dennis at (202) 317-
5751, or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington DC 20224, or through the internet, at 
<a href="/cdn-cgi/l/email-protection#e3a88691919acdafcda7868d8d8a90a38a9190cd848c95"><span class="__cf_email__" data-cfemail="216a445353580f6d0f65444f4f4852614853520f464e57">[email protected]</span></a>.

SUPPLEMENTARY INFORMATION: 
    Title: Distributions From an HSA, Archer MSA, or Medicare Advantage 
MSA.
    OMB Number: 1545-1517.
    Form Number: 1099-SA.
    Abstract: Form 1099-SA is used to report distributions made from a 
health savings account (HSA), Archer medical savings account (Archer 
MSA), or Medicare Advantage MSA (MA MSA). The distribution may have 
been paid directly to a medical service provider or to the account 
holder. A separate return must be filed for each plan type.
    Current Actions: There is no change to the form, however the agency 
has updated the estimated number of responses based on the most recent 
filing data. The agency estimates 7,958 less responses, decreasing 
overall burden by 1,114 hours.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Respondents: 17,881.
    Estimated Time per Response: 11 min.
    Estimated Total Annual Burden Hours: 2,504 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 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: October 1, 2024.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2024-23013 Filed 10-3-24; 8:45 am]
BILLING CODE 4830-01-P


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