IRS seeks comments on burden of health coverage rescission notice

The Internal Revenue Service issued a notice of information collection (OMB Number 1545-2180) and invited public comment on the burden associated with the Advance Notice of Rescission of Health Coverage. Written comments must be received on or before November 2, 2026.

The collection supports final regulations that require group health plans and health insurance issuers to provide at least 30 days advance written notice before rescinding an individual's health coverage, except where fraud or intentional misrepresentation is involved. The notice is intended to give affected individuals time to understand the proposed rescission, seek replacement coverage, and pursue any appeal or remedy.

The IRS estimates 50 respondents will each submit a response taking about 20 minutes, for a total of 700 responses and an annual burden of 17 hours. Adjustments to the burden estimates reflect a reduction of respondents by 50, a reduction of responses by 833, and a decrease of three annual burden hours compared with the prior submission. The burden is split equally with the Department of Labor, and the estimates incorporate updated wage and postage rates.

Comments are sought on whether the collection is necessary, the accuracy of the burden estimate, ways to improve the quality and clarity of the information, methods to minimize respondent burden - including automated techniques - and estimates of capital, start-up, operation, maintenance and service costs. Submissions should be addressed to Andrés García, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with the subject line "OMB Number: 1545-2180--Public Comment Request Notice."

All comments become part of the public record and will be summarized in the request for OMB approval. The IRS advises against including confidential or sensitive personal information in comments.