[Federal Register Volume 79, Number 148 (Friday, August 1, 2014)]
[Notices]
[Pages 44971-44972]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-18199]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 4423, Application for Filing Affordable Care Act (ACA) Information 
Returns.

DATES: Written comments should be received on or before September 30, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to Stacey Becker, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION:  Requests for additional information, or 
copies of the information collection and instructions should be 
addressed to Joe Durbala, at Internal Revenue Service, room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the Internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Application for Filing Affordable Care Act (ACA) Information 
Returns.
    OMB Number: 1545-2251.
    Form Numbers: 4423.
    Abstract:
    IRC Sec.  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 Sec.  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 250 
or more information returns, must file such returns electronically. 
Form 4423 will be used when a company is a foreign filer that does not 
have an Employer Identification Number (EIN) and cannot use the 
electronic application process to apply for an Affordable Care Act 
Transmitter Control Code.
    Current Actions: Requesting OMB approval to add Form 4423 under 
this currently approved OMB number.
    Type of Review: Revision to a currently approved collection.
    Affected Public: Individuals or households, Business or other for-
profit, and not-for-profit entities.
    Estimated Number of Responses: 6.
    Estimated Time per Response: 20 minutes.
    Estimated Total Annual Burden Hours: 2.
    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 agency's functions, including whether the 
information has 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 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.


[[Page 44972]]


    Approved: July 29, 2014.
Stacey Becker,
Director, Tax Forms and Publications Division.
[FR Doc. 2014-18199 Filed 7-31-14; 8:45 am]
BILLING CODE 4830-01-P