70614 Federal Register / Vol. 79, No. 228 / Wednesday, November 26, 2014 / Notices 

filed within 15 days after the EA 

becomes available to the public. 

Environmental, historic preservation, 

public use, or trail use/rail banking 

conditions will be imposed, where 

appropriate, in a subsequent decision. 

Pursuant to the provisions of 49 CFR 

1152.29(e)(2), NSR shall file a notice of 

consummation with the Board to signify 

that it has exercised the authority 

granted and fully abandoned the Line. If 

consummation has not been effected by 

NSR’s filing of a notice of 

consummation by November 26, 2015, 

and there are no legal or regulatory 

barriers to consummation, the authority 

to abandon will automatically expire. 

Board decisions and notices are 

available on our Web site at 

www.stb.dot.gov. 

Decided: November 20, 2014. 

By the Board, Rachel D. Campbell, 

Director, Office of Proceedings. 

Brendetta S. Jones, 

Clearance Clerk. 

[FR Doc. 2014–27996 Filed 11–25–14; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF TRANSPORTATION 

Surface Transportation Board 

Release of Waybill Data 

The Surface Transportation Board has 

received a request from RSI Logistics 

(WB609–2—11/12/14) for permission to 

use certain data from the Board’s 2013 

Carload Waybill Sample. A copy of this 

request may be obtained from the Office 

of Economics. 

The waybill sample contains 

confidential railroad and shipper data; 

therefore, if any parties object to these 

requests, they should file their 

objections with the Director of the 

Board’s Office of Economics within 14 

calendar days of the date of this notice. 

The rules for release of waybill data are 

codified at 49 CFR 1244.9. 

Contact: Alexander Dusenberry, (202) 

245–0319. 

Jeffrey Herzig, 

Clearance Clerk. 

[FR Doc. 2014–28017 Filed 11–25–14; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF TRANSPORTATION 

Surface Transportation Board 

Release of Waybill Data 

The Surface Transportation Board has 

received a request from RSI Logistics 

(WB604–12—11/12/14) for permission 

to use certain data from the Board’s 

2013 Carload Waybill Sample. A copy of 

this request may be obtained from the 

Office of Economics. 

The waybill sample contains 

confidential railroad and shipper data; 

therefore, if any parties object to these 

requests, they should file their 

objections with the Director of the 

Board’s Office of Economics within 14 

calendar days of the date of this notice. 

The rules for release of waybill data are 

codified at 49 CFR 1244.9. 

Contact: Alexander Dusenberry, (202) 

245–0319. 

Jeffrey Herzig, 

Clearance Clerk. 

[FR Doc. 2014–28038 Filed 11–25–14; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

November 21, 2014. 

The Department of the Treasury will 

submit the following information 

collection requests 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 estimates, or any other 

aspect of the information collections, 

including suggestions 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 

OIRA_Submission@OMB.EOP.gov and 

(2) Treasury PRA Clearance Officer, 

1750 Pennsylvania Ave. NW., Suite 

8141, Washington, DC 20220, or email 

at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained by emailing PRA@treasury.gov, 

calling (202) 622–1295, or viewing the 

entire information collection request at 

www.reginfo.gov. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0119. 

Type of Review: Revision of a 

currently approved collection. 

Title: Distributions From Pensions, 

Annuities, Retirement or Profit-Sharing 

Plans, IRAs, Insurance Contracts, etc. 

Form: Form 1099–R. 

Abstract: Form 1099–R is used to 

report distributions from pensions, 

annuities, profit-sharing or retirement 

plans, IRAs, and the surrender of 

insurance contracts. This information is 

used by IRS to verify that income has 

been properly reported by the recipient. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden Hours: 

37,519,860. 

OMB Number: 1545–1921. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Form 12114—Continuation 

Sheet for Item #16 (Additional 

Information) OF–306, Declaration for 

Federal Employment. 

Form: Form 12114. 

Abstract: Form 12114 is used as a 

continuation to Optional Form 306 

(OF–306), Declaration for Federal 

Employment, to provide space for 

capturing additional information to item 

#16. 

Affected Public: Individuals or 

households. 

Estimated Annual Burden Hours: 

6,203. 

Brenda Simms, 

Treasury PRA Clearance Officer. 

[FR Doc. 2014–28040 Filed 11–25–14; 8:45 am] 

BILLING CODE 4830–01–P 

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 OIRA_Submission@

OMB.EOP.GOV and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

mstockstill on DSK4VPTVN1PROD with NOTICES

Federal Register / Vol. 79, No. 228 / Wednesday, November 26, 2014 / Notices 70615 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, 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 governmentsponsored 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 perdocument 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 documentproduction 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 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

November 21, 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 OIRA_Submission@

OMB.EOP.GOV and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request maybe 

found at www.reginfo.gov. 

Internal Revenue Service (IRS) 

OMB Number: 1545–2251. 

Type of Review: New Collection. 

Title: Information Reporting by 

Applicable Large Employers on Health 

Insurance Coverage Offered Under 

Employer-Sponsored Plans (TD 9661— 

Final) 

Abstract: This collection effort 

contains documents providing guidance 

to employers that are subject to the 

information reporting requirements 

under section 6056 of the Internal 

Revenue Code (Code), enacted by the 

Affordable Care Act (generally 

employers with at least 50 full-time 

employees, including full-time 

equivalent employees). Section 6056 

requires those employers to report to the 

IRS information about the health care 

coverage, if any, they offered to full-time 

employees, in order to administer the 

employer shared responsibility 

provisions of section 4980H of the Code. 

Section 6056 also requires employers 

to furnish related statements to their 

employees. These statements to 

employees may be used to determine 

whether, for each month of the calendar 

year, the employee may claim on their 

individual tax returns a premium tax 

credit under section 36B (premium tax 

credit). The regulations provide for a 

general reporting method and 

alternative reporting methods designed 

to simplify and reduce the cost of 

reporting for employers subject to the 

information reporting requirements 

under section 6056. 

IRC § 6055 states beginning in January 

2015, Health Insurance Marketplaces 

will be required to provide end of year 

information reporting in the form of 

information returns. IRC § 6056 states 

all insurance providers issuing Minimal 

Essential Coverage and Applicable Large 

Employers will have the option to begin 

voluntarily transmitting information 

returns to meet ACA information 

reporting requirements in 2015; 

however, these requirements will 

become mandatory in January 2016, for 

the 2015 Tax Year. Section 6011(e)(2)(A) 

of the Internal Revenue Code provides 

that any person, including a 

corporation, partnership, individual, 

estate, or trust, who is required to file 

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