Form 14095--The Health Coverage Tax Credit (HCTC) Reimbursement Request Form

Forms and Documents

Document Name	Status
Form 14095 The Health Coverage Tax Credit (HCTC) Reimbursement Request Form Form and Instruction	Modified
2017-10-03_SS_1545-2152r.docx Supporting Statement A	2017-10-03

IC Document Collections

IC ID	Document Title	Status
190222	The Health Coverage Tax Credit (HCTC) Reimbursement Request Form Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2152	ICR Reference No: 201707-1545-017
Status: Historical Active	Previous ICR Reference No: 201302-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 14095--The Health Coverage Tax Credit (HCTC) Reimbursement Request Form
Type of Information Collection: Reinstatement without change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 10/05/2017
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/18/2017
	Date Received in OIRA: 10/05/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2018	6 Months From Approved
Responses	3,058	0	0
Time Burden (Hours)	2,039	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: This form will be used by HCTC participants to request reimbursement for health plan premiums paid prior to the commencement of advance payments.

Emergency Justfication: The Health Coverage Tax Credit (HCTC) was reauthorized into law June 29, 2015 and will remain in effect through December 31, 2019. The HCTC provides premium assistance for 72.5% of healthcare premiums. Per this legislation, taxpayers may request reimbursement credit of premiums. The taxpayers must file the Form 14095 with the IRS. The Form 14095 is used to request an HCTC reimbursement credit for premiums you paid directly to a qualified health plan while they were eligible and enrolling in the monthly HCTC Program. The taxpayer must be a Monthly HCTC Participant or have an HCTC registration in process for your request to be considered.

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Authorizing Statute(s): PL: Pub.L. 111 - 5 1899B Name of Law: American Recovery and Reinvestment Act of 2009
  

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
60-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 19071	03/28/2013
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
The Health Coverage Tax Credit (HCTC) Reimbursement Request Form	14095	The Health Coverage Tax Credit (HCTC) Reimbursement Request Form

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	3,058	0	0	3,058	0	0
Annual Time Burden (Hours)	2,039	0	0	2,039	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: Submission request for reinstatement. The Health Coverage Tax Credit (HCTC) was reauthorized into law June 29, 2015 and will remain in effect through December 31, 2019.

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Annual Cost to Federal Government: $0

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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

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: 10/05/2017

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