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Notice2026-18014

Agency Information Collection Activities: Comment Request on the Burden Related to the Advance Notice of Rescission of Health 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
September 3, 2026

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Full Text

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<title>Federal Register, Volume 91 Issue 170 (Thursday, September 3, 2026)</title>
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[Federal Register Volume 91, Number 170 (Thursday, September 3, 2026)]
[Notices]
[Pages 56723-56724]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-18014]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities: Comment Request on the 
Burden Related to the Advance Notice of Rescission of Health Coverage

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection and request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before November 2, 
2026 to be assured of consideration.

ADDRESSES: Direct all written comments and recommendations to 
Andr[eacute]s Garcia, Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or by email at 
<a href="/cdn-cgi/l/email-protection#39494b58175a5654545c574d4a79504b4a175e564f"><span class="__cf_email__" data-cfemail="7d0d0f1c531e1210101813090e3d140f0e531a120b">[email&#160;protected]</span></a>. Please include, ``OMB Number: 1545-2180--Public 
Comment Request Notice'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Ronald J. Durbala, 
(202) 317-5746 or via email at <a href="/cdn-cgi/l/email-protection#eab8a085998f9a82c4ae9f98888b868baa839899c48d859c"><span class="__cf_email__" data-cfemail="6d3f27021e081d054329181f0f0c010c2d041f1e430a021b">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
public and Federal agencies with an opportunity to comment on proposed, 
revised, and continuing collections of information. This helps the IRS 
assess its impact and minimize the burden of its information collection 
requirements. 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 and be viewable on 
relevant websites. For this reason, please do not include in your 
comments information of a confidential nature, such as sensitive 
personal information.
    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.
    Title: Advance Notice of Rescission of Health Coverage.
    OMB Number: 1545-2180.
    Document Number(s): TD 9744.
    Abstract: The final regulations require group health plans and 
health insurance issuers to provide at least 30 days advance written 
notice before rescinding an individual's health coverage, except in 
cases involving fraud or an intentional misrepresentation of material 
fact. This notice gives affected individuals time to understand the 
proposed rescission, seek replacement coverage if necessary, and pursue 
any available appeal or other remedies.
    Current Actions: There are no changes to the information 
collection. Adjustments to the burden estimates result from updated 
estimates on the average number of participants in small plans, an 
increase in the share of notices assumed to be transmitted 
electronically, correction to the number of respondents and responses 
to indicate the burden split equally with the Department of Labor and 
increases in wage and postage rates. As a result, the number of 
respondents decreased by 50, the number of responses decreased by 833, 
and the total annual hour burden decreased by 3 hours compared with the 
previous submission.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals, not-for-profit institutions, farms, and Federal, state, 
local or tribal governments.
    Estimated Number of Respondents: 50.
    Estimated Number of Responses: 700.
    Estimated Time per Respondent: 20 min.

[[Page 56724]]

    Estimated Total Annual Burden Hours: 17.

    Dated: September 1, 2026.
Ronald J. Durbala,
Tax Analyst.
[FR Doc. 2026-18014 Filed 9-2-26; 8:45 am]
BILLING CODE 4831-GV-P


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Indexed from Federal Register on September 3, 2026.

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