Notice 2013-45 - Health care information reporting, transition relief for employers, insurers 

July 10:  The IRS issued an advance copy of Notice 2013-45 providing for 2014 transition relief from:
  • The information reporting requirements for insurers, self-insuring employers, and certain other providers of minimum essential coverage pursuant to section 6055
  • The information reporting requirements for large employers pursuant to section 6056
  • The employer-shared responsibility provisions pursuant to section 4980H

Notice 2013-45 [PDF 68 KB] essentially reflects transition relief previously announced in a Treasury blog posting. Read TaxNewsFlash-United States (July 3, 2013).


This IRS guidance includes a series of questions and answers (Q&As) concerning the transition relief from information reporting requirements and other health care-related provisions.


The transition relief contained in Notice 2013-45 is intended to provide:


  • Additional time for input from employers and other reporting entities so as to simplify information reporting consistent with effective implementation of the health care law
  • Employers, insurers, and other providers of minimum essential coverage time to adapt their health coverage and reporting systems

The IRS stated that the information reporting and the employer-shared responsibility provisions will be fully effective for 2015.


Once the information reporting rules have been issued, the IRS is encouraging employers and other reporting entities to voluntarily comply with the information reporting provisions for 2014.




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