Draft form, instructions - Health insurance provider information 

November 27:  The IRS posted a draft Form 8963, Report of Health Insurance Provider Information (as of November 26, 2013) and draft instructions with respect to Form 8963.

The draft Form 8963 [PDF 118 KB] and draft instructions [PDF 742 KB] are to be used by “covered entities” to report net premiums written for health insurance of U.S. health risks.


Covered entities that provide health insurance for any U.S. health risk during the 2014 fee year (the calendar year in which the fee must be paid) must file Form 8963.


Late yesterday, Treasury and the IRS released for publication in the Federal Register final regulations (T.D. 9643) concerning the annual fee (excise tax) imposed on covered entities engaged in the business of providing health insurance for U.S. health risks. Read TaxNewsFlash-United States: Final regulations - Health insurance providers fee




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