Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate
Section 280-RICR-20-55-15.9 - Reporting Requirements

Universal Citation: 280 RI Code of Rules 20 55 15.9

Current through September 18, 2024

A. Pursuant to R.I. Gen. Laws §§ 44-30-102(d) and (e), applicable entities must send reports to both the Division of Taxation and individuals. Applicable entities required to report pursuant to R.I. Gen. Laws §§ 44-30-102(d) and (e) must make reports no later than January 31, 2021, and each January 31st thereafter, or by a date as may be determined by the Tax Administrator.

B. Pursuant to R.I. Gen. Laws § 44-30-102(d), each applicable entity must include the following information in its report(s) to the Division of Taxation:

1. Name, address, and Taxpayer Identification Number (TIN) of the primary insured and TIN of each other individual obtaining coverage under the policy;

2. The dates during which the individual was covered under minimum essential coverage during the calendar year; and

3. Such other information as may be required and in a manner prescribed by the Division of Taxation.

C. Each applicable entity must make a report to individuals by providing a written statement with the following information: the name, address, and contact information of the person required to provide the report to the Division of Taxation and the information included in the report with respect to the individuals listed thereupon.

Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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