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[Federal Register Volume 79, Number 228 (Wednesday, November 26, 2014)]
[Notices]
[Pages 70614-70615]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-27928]

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DEPARTMENT OF THE TREASURY

Submission for OMB Review; Comment Request

November 20, 2014.
    The Department of the Treasury will submit the following 
information collection request to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before December 26, 2014 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestion for reducing 
the burden, to (1) Office of Information and Regulatory Affairs, Office 
of Management and Budget, Attention: Desk Officer for Treasury, New 
Executive Office Building, Room 10235, Washington, DC 20503, or email 
at [email protected] and (2) Treasury PRA Clearance Officer, 
1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email 
at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be

[[Page 70615]]

obtained by calling (202) 927-5331, email at [email protected], or the 
entire information collection request maybe found at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Number: 1545-2252.
    Type of Review: New Collection.
    Title: REG-132455-11--Reporting of Minimum Essential Coverage (TD 
9660--Final)
    Abstract: The IRS developed Form 1094-B and Form 1095-B under the 
authority of IRC section 6055, added by Public Law 111-148, Patient 
Protection and Affordable Care Act (ACA), section 1502(a). Section 
6055(a) requires every health insurance issuer, sponsor of a self-
insured health plan, government agency that administers government-
sponsored health insurance programs and other entity that provides 
minimum essential coverage to file annual returns reporting information 
for each individual for whom minimum essential coverage is provided. 
Form 1094-B, serves as a transmittal for Form 1095-B, Health Coverage. 
The burden for the collection of information contained in these final 
regulations (TD 9660) is reflected in the burden on Form 1094-B and 
1095-B.
    Transmittal of Health Coverage Information Returns (``aggregator'' 
filing for insurance companies)--1094-B: Filing Form 1094-B is 
voluntary for tax year 2015 and the number of voluntary issuers is 
uncertain, but it is estimated that there will be 430 issuers. The 
average time per issuer of 10 minutes reflects the fact that this is a 
cover page, there are very few lines to complete, and the information 
takes minimal effort to obtain.
    Health Coverage--1095-B: Filing Form 1095-B is voluntary for tax 
year 2015 and the number of voluntary filers is uncertain, but the 
estimated number of issuers is 430. The total number of Form 1095-B 
(one per insured ``unit'') approaches 4,600,000. The per-document 
average is slightly higher than Form 1095-A, because the complexity of 
the required recordkeeping and reporting for Form 1095-B is beyond what 
is required in standard business practice. On the other hand, the 
average time per document is on the low side because the information 
needed to meet the recordkeeping and reporting requirements is 
maintained for other business reasons. Also, insurance companies are 
more likely to be large and, therefore, to have lower document-
production costs as a result of the scale.

------------------------------------------------------------------------
                 FY 2015                      1094-B          1095-B
------------------------------------------------------------------------
Total Number of Issuers.................          430                430
Total Documents Issued..................          430          4,600,000
Average Documents per Issuer............            1             10,698
Average Time per Issuer (Hours).........            0.17             200
Average Time per Document (Minutes).....           10                  1
                                         -------------------------------
    Total Time--All Issuers (Hours).....           72             86,000
------------------------------------------------------------------------

    Estimated Total Burden Hours: 86,072.

Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. 2014-27928 Filed 11-25-14; 8:45 am]
BILLING CODE 4830-01-P
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