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Rule

Information Reporting of Minimum Essential Coverage; Correction

Action

Correcting Amendment.

Summary

This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code.

Unified Agenda

Reporting of Health Insurance Coverage

1 action from December 2014

  • December 2014
    • NPRM
 

Table of Contents Back to Top

DATES: Back to Top

This correction is effective April 30, 2014 and applicable March 10, 2014.

FOR FURTHER INFORMATION CONTACT: Back to Top

Andrew Braden, at (202) 317-7008 (not a toll free number).

SUPPLEMENTARY INFORMATION: Back to Top

Background Back to Top

The final regulations (TD 9660) that are the subject of this correction is under section 6055 of the Internal Revenue Code.

Need for Correction Back to Top

As published, the final and temporary regulations (TD 9660) contain errors that may prove to be misleading and are in need of clarification.

List of Subjects in 26 CFR Part 1 Back to Top

Correction of Publication Back to Top

Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:

begin regulatory text

PART 1—INCOME TAXES Back to Top

Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority:

26 U.S.C. 7805 * * *

§ 1.6055-1 [Corrected]

Par. 2. In paragraph (c)(2)(i)(A) the language “(f)(4)(i)” is removed and the language “(f)(2)(i)” added in its place.

end regulatory text

Martin V. Franks,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 2014-09796 Filed 4-29-14; 8:45 am]

BILLING CODE 4830-01-P

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