The information is needed in cases
where an employee establishes and HSA after the end of the calendar
year but before the last day of February and will be used by
employees for purposes of making up HSA contributions to those
employees. The respondents are employees of employers who
contribute to employees' HSAs.
US Code:
26
USC 6103 Name of Law: Confidentiality and disclosure of returns
and return information.
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:
(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;
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.