Health Coverage Tax Credit (HCTC); General Registration Information Form, Paper Check Request Form, and Administrative Changes Form

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form HCTC Admin Chg For Health Coverage Tax Credit (HCTC)-Administrative Change Form	Form	New	Repair queued
Form 13562 Health Coverage Tax Credit (HCTC)-General Registration Information Form	Form and Instruction	New	Repair queued
Form 13929 Health Coverage Tax Credit (HCTC)-Paper Check Request	Form	New	Repair queued
ombat1.doc	Supplementary Document	Uploaded 2007-12-20	Repair queued
SSNFORMS.doc	Supporting Statement A	Uploaded 2007-12-20	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
183164	Health Coverage Tax Credit (HCTC)-Administrative Change Form	Form	New
183163	Health Coverage Tax Credit (HCTC)-General Registration Information Form	Form and Instruction	New
183161	Health Coverage Tax Credit (HCTC)-Paper Check Request	Form	New

ICR Details

OMB Control No:	ICR Reference No: 200712-1545-021
Status: Historical Inactive	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Requested Response by 1/18/2008
Title: Health Coverage Tax Credit (HCTC); General Registration Information Form, Paper Check Request Form, and Administrative Changes Form
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 01/18/2008
OIRA Conclusion Action: Disapproved	Conclusion Date: 02/06/2008
	Date Received in OIRA: 01/10/2008
Terms of Clearance: OMB finds that the justification for emergency approval provided by IRS (below) is inadequate. The agency is reminded of the need to provide a thorough justification pursuant to 5 CFR 1320.13(a): An agency head or the Senior Official, or their designee, may request OMB to authorize emergency processing of submissions of collections of information. (a) Any such request shall be accompanied by a written determination that: (1) The collection of information: (i) Is needed prior to the expiration of time periods established under this Part; and (ii) Is essential to the mission of the agency; and (2) The agency cannot reasonably comply with the normal clearance procedures under this part because: (i) Public harm is reasonably likely to result if normal clearance procedures are followed; (ii) An unanticipated event has occurred; or (iii) The use of normal clearance procedures is reasonably likely to prevent or disrupt the collection of information or is reasonably likely to cause a statutory or court ordered deadline to be missed. Since taxpayers were eligible for this credit in 2003, it is not clear why IRS did not request OMB approval of the forms approved before now. If IRS wishes to resubmit an emergency request, it should provide an explanation of why, after over four years, emergency processing is now justified. Alternatively, IRS may utilize the normal PRA notice-and-comment process to request a three-year PRA approval. Emergency Justification: Internal Revenue Code Sections 35 and 7527 enacted by public law 107-210 require the Internal Revenue Service to provide payments of the HCTC to eligible individuals beginning August 1, 2003. These forms have been designed to effectively manage the most current information available for HPAs. These forms will help ensure that the IRS is able to adhere to its responsibilities under the law and the taxpayers receive the best service possible. With the eligibility dated back to 2003 it is essential to Agency mission that these forms be available as soon as possible. Normal clearance procedures could ultimately create unnecessary burden on the taxpayers and prevent proper processing of this information.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date		6 Months From Approved
Responses	0	0	0
Time Burden (Hours)	0	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: These forms are used to help manage the HCTC program. Health plan administrators will use these forms to submit requests of changes to their account information, waivers from the Federal requirement that mandates all payments to be made via Electronic Funds Transfer (EFT), and to provide the required registration information into the HCTC program.

Emergency Justfication: Internal Revenue Code Sections 35 and 7527 enacted by public law 107-210 require the Internal Revenue Service to provide payments of the HCTC to eligible individuals beginning August 1, 2003. These forms have been designed to effectively manage the most current information available for HPAs. These forms will help ensure that the IRS is able to adhere to its responsibilities under the law and the taxpayers receive the best service possible. With the eligibility dated back to 2003 it is essential to Agency mission that these forms be available as soon as possible. Normal clearance procedures could ultimately create unnecessary burden on the taxpayers and prevent proper processing of this information.

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Authorizing Statute(s): US Code: 26 USC 35 Name of Law: Health insurance costs of eligible individuals
   US Code: 26 USC 7527 Name of Law: Advance payment of credit for health insurance costs of eligible individuals
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

table that charts list of burden

IC Title	Form No.	Form Name
Health Coverage Tax Credit (HCTC)-Administrative Change Form	HCTC Admin Chg Form	Health Coverage Tax Credit (HCTC)-Administrative Change Form
Health Coverage Tax Credit (HCTC)-Paper Check Request	13929	Health Coverage Tax Credit (HCTC)-Paper Check Request
Health Coverage Tax Credit (HCTC)-General Registration Information Form	13562	Health Coverage Tax Credit (HCTC)-General Registration Information Form

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Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: New Forms. Internal Revenue Code Sections 35 and 7527 enacted by public law 107-210 require the Internal Revenue Service to provide payments of the HCTC to eligible individuals beginning August 1, 2003. The collections of information in these forms are necessary to ensure that the HCTC program has the most current and accurate information relating to HPAs.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 01/10/2008

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