Draft Guidance for Industry and Staff: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans

Docket ID: IRS-2013-0030
Agency: Internal Revenue Service (IRS)
Parent Agency: Department of the Treasury (TREAS)
Proposed regulations under section 6056 of the Internal Revenue Code, as enacted by the Affordable Care Act, to provide guidance on rules that require applicable large employers to file certain information with the Internal Revenue Service on coverage under an eligible employer-sponsored health plan and furnish to individuals statements that set forth the information required to be reported to the Internal Revenue Service.
RIN: 1545-BL26
Impacts and Effects: None
CFR Citation: 26 CFR 301.6056-1
Priority: Substantive, Nonsignificant
UA and Regulatory Plan Information open glossary dialog  
Publication Period: Spring 2014
Agenda Stage of Rulemaking: Completed Action
Major Rule: No
Legal Authorities: 26 USC 7805, 26 USC 6056
Legal Deadlines: None
Government Levels Affected: No
Federalism Implications: No
Unfunded Mandates: No
Requires Regulatory Flexibility Analysis: Business, Governmental Jurisdictions
Small Entities Affected: No
International Impacts: No
Included in Regulatory Plan: No
ActionDateFR Citation
Final Rule03/10/201479 FR 13231
Final Rule Effective03/10/2014
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Organization: CC:TEGE
Keyword(s): Section 6056
Type: Rulemaking

Primary Documents

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Comment Period Closed
Nov 08, 2013 11:59 PM ET
Proposed Rule
Posted: 09/09/2013
ID: IRS-2013-0030-0001

Supporting Documents

No documents available.


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Comments Received*
Regulatory Timeline
Pre Rule
Current Stage
Proposed Rule
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Final Rule
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Agency Contact
Ligeia M. Donis
General Attorney
202 622-0047
202 622-5697 (Fax)
1111 Constitution Avenue NW., Room 4312, Washington, DC 20224
Washington, DC 20224
R. Lisa Mojiri-Azad
Senior Technician Reviewer
1111 Constitution Avenue NW., Washington, DC 20224
Washington, DC 20224
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