Health Insurance Premium Tax Credit

ICR 202408-1545-001

OMB: 1545-2232

Federal Form Document

Forms and Documents
IC Document Collections
IC ID
Document
Title
Status
213666 Modified
ICR Details
1545-2232 202408-1545-001
Received in OIRA 202103-1545-015
TREAS/IRS
Health Insurance Premium Tax Credit
Extension without change of a currently approved collection   No
Regular 08/27/2024
  Requested Previously Approved
36 Months From Approved 09/30/2024
3,250,000 3,250,000
16,250 16,250
0 0

This document covers regulations previously approved under 26 CFR 1.36B-5 which relate to the health insurance premium assistance credit enacted by the Patient Protection and Affordable Care Act (PPACA). The regulations provide guidance to individuals who claim the premium assistance credit and exchanges that make qualified health plans available to individuals and employers. The IRS developed Form 1095-A under the authority of ICR section 36B(f)(3) for individuals to compute the amount of premium tax credit and file an accurate tax return.

PL: Pub.L. 111 - 148 1411, 1412 Name of Law: Patient Protection and Affordable Care Act
   PL: Pub.L. 111 - 152 1410 Name of Law: Health Care and Education Reconciliation Act
   US Code: 26 USC 36B Name of Law: Premium assistance credit
  
None

Not associated with rulemaking

  89 FR 42598 05/15/2024
89 FR 68703 08/27/2024
No

1
IC Title Form No. Form Name
Form 1095-A- Health Insurance Marketplace Statement 1095-A Health Insurance Marketplace Statement

  Total Request 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 3,250,000 3,250,000 0 0 0 0
Annual Time Burden (Hours) 16,250 16,250 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$105,924
No
    Yes
    Yes
Yes
No
No
No
Stephen Toomey 202 622-4960

  No

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.
08/27/2024


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