[Federal Register Volume 89, Number 95 (Wednesday, May 15, 2024)]
[Notices]
[Pages 42598-42599]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-10575]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1095-A

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning the 
health insurance marketplace statement.

DATES: Written comments should be received on or before July 15, 2024 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andr[eacute]s Garcia, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or by email to [email protected]. Please 
include, ``OMB Number: 1545-2232, Health Insurance Premium Tax Credit 
(Form 1095-A), Public Comment Request Notice'' in the Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedure and instructions should be directed to 
LaNita Van Dyke, at (202) 317-3009, at Internal Revenue Service, Room 
6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Health Insurance Marketplace Statement.
    OMB Number: 1545-2232.
    Form Number: Form 1095-A.
    Abstract: The IRS developed Form 1095-A under the authority of ICR 
section 36B(f)(3) for individuals to compute the amount of premium tax 
credit to which they are entitled under the Patient Protection and 
Affordable Care Act, Public Law 111-148, as amended, and file an 
accurate tax return. Marketplaces also must report certain information 
monthly to the IRS about individuals who receive from the Marketplace a 
certificate of exemption from the individual shared responsibility 
provision.
    Current Actions: There is no change to this existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: State, local, or tribal government.
    Estimated Number of Respondents: 3,250,000.
    Estimated Time per Respondent: .3 minutes.
    Estimated Total Annual Burden Hours: 16,250.
    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

[[Page 42599]]

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 9, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024-10575 Filed 5-14-24; 8:45 am]
BILLING CODE 4830-01-P