"Liability for the penalty for failing to maintain minimum essential coverage is reported on a federal income tax return. The notice of proposed rulemaking (NPRM) REG-148500-12, published February 1, 2013, stated that the actual collection of information and the associated burden would be reflected on a form to be created by the IRS (since identified as Form 8965).... At the time the NPRM was published, it was thought that [this Form 8965] would be finalized as of the issuance of the final regulations. Now that the regulations are in the final clearance process, it is evident that the form will not be completed in time, and it is necessary to reflect the burden associated with the collection of exemption certificate numbers in the final regulations."  MORE >>