Notice2025-08746

Agency Collection Activities; Requesting Comments Reporting of Health Insurance Coverage

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
May 16, 2025

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

The IRS, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 1094-B, Transmittal of Health Coverage Information Returns and Form 1095-B, Health Coverage.

Full Text

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[Federal Register Volume 90, Number 94 (Friday, May 16, 2025)]
[Notices]
[Page 21128]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-08746]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Collection Activities; Requesting Comments Reporting of 
Health Insurance Coverage

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The IRS, as part of its continuing effort to reduce paperwork 
and respondent burden, invites the public and other Federal agencies to 
take this opportunity to comment on continuing information collections, 
as required by the Paperwork Reduction Act of 1995. Currently, the IRS 
is soliciting comments concerning Form 1094-B, Transmittal of Health 
Coverage Information Returns and Form 1095-B, Health Coverage.

DATES: Written comments should be received on or before July 15, 2025 
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#80f0f2e1aee3efedede5eef4f3c0e9f2f3aee7eff6"><span class="__cf_email__" data-cfemail="5e2e2c3f703d3133333b302a2d1e372c2d70393128">[email&#160;protected]</span></a>. Include OMB Control No. 
1545-2252 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Marcus McCrary, (470) 
769-2001, 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#8fe2eefdecfafca1f8a1e2ececfdeefdf6cfe6fdfca1e8e0f9"><span class="__cf_email__" data-cfemail="a4c9c5d6c7d1d78ad38ac9c7c7d6c5d6dde4cdd6d78ac3cbd2">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Reporting of Health Insurance Coverage.
    OMB Control Number: 1545-2252.
    Form Number: Form 1094-B and 1095-B.
    Regulation Project Number: TD 9660.
    Abstract: Treasury Decision (TD) 9660 imposes 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. The IRS developed Form 1095-B, 
Health Coverage, to report this information about individuals who are 
covered by minimum essential coverage. Form 1094-B, Transmittal of 
Health Coverage Information Returns, serves as a transmittal for Form 
1095-B.
    Current Actions: There is no change to the previously approved 
collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, and state, local, or tribal governments.
    Estimated Number of Responses: 570,000.
    Estimated Time per Respondent: 11 minutes.
    Estimated Total Annual Burden Hours: 104,500.
    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: May 7, 2025.
Marcus W. McCrary,
Tax Analyst.
[FR Doc. 2025-08746 Filed 5-15-25; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on May 16, 2025.

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