Department of Treasury March 8, 2023 – Federal Register Recent Federal Regulation Documents

Information Reporting of Health Insurance Coverage and Other Issues Under Sections 5000A, 6055, and 6056; Correction
Document Number: 2023-04552
Type: Rule
Date: 2023-03-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a final regulation that was published in the Federal Register on Thursday, December 15, 2022. The December rule contains final regulations under the Internal Revenue Code that provide an automatic extension of time for providers of minimum essential coverage (including health insurance issuers, self- insured employers, and government agencies) to furnish individual statements regarding such coverage and an alternative method for furnishing individual statements when the individual shared responsibility payment amount is zero.
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