Health Coverage Tax Credit (HCTC) Advance Payments (Form 1099-H)

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1099-H Health Coverage Tax Credit (HCTC) Advance Payments	Form	Modified	Available
Form 1099-H Health Coverage Tax Credit (HCTC) Advance Payments	Form	Modified	Repair queued
1545-1813 Supporting Statement 2023-03.docx	Supporting Statement A	Uploaded 2023-04-01	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
19427	Health Coverage Tax Credit (HCTC) Advance Payments	Form	Modified	Health Coverage Tax Credit (HCTC) Advance Payments
19427	Health Coverage Tax Credit (HCTC) Advance Payments	Form	Modified
19427	Health Coverage Tax Credit (HCTC) Advance Payments	Instruction	Modified

ICR Details

OMB Control No: 1545-1813	ICR Reference No: 202301-1545-034
Status: Historical Active	Previous ICR Reference No: 201910-1545-010
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Health Coverage Tax Credit (HCTC) Advance Payments (Form 1099-H)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/08/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 04/01/2023
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2026	36 Months From Approved	06/30/2023
Responses	2,200	0	49,000
Time Burden (Hours)	660	0	14,700
Cost Burden (Dollars)	0	0	0

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Abstract: Section 6050T requires that if you are a provider of qualified health insurance coverage (defined in section 35(e)) and you receive advance payments from the Department of the Treasury on behalf of eligible recipients pursuant to section 7527, you must file Forms 1099-H to report those advance payments. You must also furnish a statement reporting that information to the eligible recipient.

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Authorizing Statute(s): US Code: 26 USC 6050T Name of Law: Returns relating to 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
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 2388	01/13/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 19189	03/30/2023
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Health Coverage Tax Credit (HCTC) Advance Payments	1099-H	Health Coverage Tax Credit (HCTC) Advance Payments

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ICR Summary of Burden

table that charts list 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	2,200	49,000	0	0	-46,800	0
Annual Time Burden (Hours)	660	14,700	0	0	-14,040	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement: The estimated number of filers has been reduced to 2,200 from 49,000 based on updated IRS data, resulting in a decrease of 14,040 hours of burden from the previously approved estimates.

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Annual Cost to Federal Government: $30,202

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]? No

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)? No

Is this ICR related to the Pandemic Response? No

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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: 04/01/2023

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