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

ICR 201608-1545-025 · OMB 1545-1813 · Historical Active

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1813 can be found here:

Forms and Documents

Document	Type	Status	Availability
Form 1099-H (2017 Draft Health Coverage Tax Credit (HCTC) Advance Payments	Form	Modified	Available
Supporting Statement.doc	Supporting Statement A	Uploaded 2016-08-19	Available
Expiration Explanation.rtf	Supplementary Document	Uploaded 2010-05-13	Repair queued

IC Document Collections

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

ICR Details

OMB Control No: 1545-1813	ICR Reference No: 201608-1545-025
Status: Historical Active	Previous ICR Reference No: 201307-1545-018
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Health Coverage Tax Credit (HCTC) Advance Payments (Form 1099-H)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/02/2017
Retrieve Notice of Action (NOA)	Date Received in OIRA: 09/23/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2020	36 Months From Approved	12/31/2016
Responses	49,000	0	110,000
Time Burden (Hours)	14,700	0	33,000
Cost Burden (Dollars)	0	0	0

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.

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

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

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 37667	06/10/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 64980	09/21/2016
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Health Coverage Tax Credit (HCTC) Advance Payments	1099-H , 1099-H (2017 Drafts)	Health coverage Tax Credit (HCTC) Advance Payments , Health Coverage Tax Credit (HCTC) Advance Payments

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	49,000	110,000	-61,000
Annual Time Burden (Hours)	14,700	33,000	-18,300
Annual Cost Burden (Dollars)	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: There is no change in the time per filer burden previously approved by OMB. However, the estimated number of responses is being decreased by 61,000 as a result of updated filing estimates.

Annual Cost to Federal Government: $5,500

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]? 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? Uncollected

Agency Contact: Oksana Stowbunenko 202 622-0020

Common Form ICR: No