Final regulations - Information reporting requirements for healthcare coverage 

March 5:  The Treasury Department and IRS this afternoon released for publication in the Federal Register final regulations (T.D. 9660 and T.D. 9661) providing guidance to employers that are subject to information reporting requirements concerning healthcare coverage.
  • T.D. 9660 [PDF 237 KB] provides guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Code, enacted by the Patient Protection and Affordable Care Act.
  • T.D. 9661 [PDF 300 KB] provides guidance to employers that are subject to the information reporting requirements under section 6056 of the Code, enacted by the Affordable Care Act (generally employers with at least 50 full-time employees, including full-time equivalent employees).

The final regulations will take effect on the date of publication in the Federal Register (scheduled for Monday, March 10, 2014).

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