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.

©2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

Share this

Share this


Current and future KPMG clients may subscribe to TaxNewsFlash email alerts.

Email your contact information.

TaxNewsFlash-United States by year