Notice2023-00606

Proposed Collection; Comment Request for Form 1099-H

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
January 13, 2023

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995(PRA). The IRS is soliciting comments concerning Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments.

Full Text

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<title>Federal Register, Volume 88 Issue 9 (Friday, January 13, 2023)</title>
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[Federal Register Volume 88, Number 9 (Friday, January 13, 2023)]
[Notices]
[Pages 2388-2389]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-00606]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1099-H

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995(PRA). The IRS is soliciting comments 
concerning Form 1099-H, Health Coverage Tax Credit (HCTC) Advance 
Payments.

DATES: Written comments should be received on or before March 14, 2023 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6528, 1111 Constitution Avenue NW, Washington, DC 
20224 or by email to <a href="/cdn-cgi/l/email-protection#d4a4a6b5fab7bbb9b9b1baa0a794bda6a7fab3bba2"><span class="__cf_email__" data-cfemail="bdcdcfdc93ded2d0d0d8d3c9cefdd4cfce93dad2cb">[email&#160;protected]</span></a>. Please reference the 
information collection's ``OMB number 1545-1813'' in the subject line 
of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Sara 
Covington, at Internal Revenue Service, room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or at (202) 317-5744, or through the 
internet at <a href="/cdn-cgi/l/email-protection#dcafbdaebdf2b0f2bfb3aab5b2bba8b3b29cb5aeaff2bbb3aa"><span class="__cf_email__" data-cfemail="e291839083cc8ecc818d948b8c85968d8ca28b9091cc858d94">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION: 
    Title: Health Coverage Tax Credit (HCTC) Advance Payments.
    OMB Number: 1545-1813.
    Form Number: Form 1099-H.

[[Page 2389]]

    Abstract: Form 1099-H is used to report advance payments of health 
insurance premiums to qualified recipients for their use in computing 
the allowable health insurance credit on Form 8885.
    Current Actions: There are no changes being made to the form at 
this time. However, the estimated number of responses is being 
decreased as a result of updated filing estimates. Type of Review: 
Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 2,200.
    Estimated Time per Respondent: 18 minutes.
    Estimated Total Annual Burden Hours: 660.
    The following paragraph applies to all of 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 as long as 
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: January 10, 2023.
Sara L. Covington,
IRS, Tax Analyst.
[FR Doc. 2023-00606 Filed 1-12-23; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on January 13, 2023.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.