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Home » 2014 Issues » 79 FR (04/30/2014) » 2014-09796. Information Reporting of Minimum Essential Coverage; Correction

  2014-09796. Information Reporting of Minimum Essential Coverage; Correction  

  • Start Preamble

    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    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.

    DATES:

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

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

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

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    SUPPLEMENTARY INFORMATION:

    Background

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

    Need for Correction

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

    Start List of Subjects

    List of Subjects in 26 CFR Part 1

    • Income taxes
    • Reporting and recordkeeping requirements
    End List of Subjects

    Correction of Publication

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

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    PART 1—INCOME TAXES

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

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    Authority: 26 U.S.C. 7805 * * *

    End Authority
    [Corrected]
    Start Amendment Part

    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 Amendment Part Start Signature

    Martin V. Franks,

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

    End Signature End Supplemental Information

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

    BILLING CODE 4830-01-P

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Document Information

Effective Date:
4/30/2014
Published:
04/30/2014
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Correcting amendment.
Document Number:
2014-09796
Dates:
This correction is effective April 30, 2014 and applicable March 10, 2014.
Pages:
24331-24331 (1 pages)
Docket Numbers:
TD 9660
RINs:
1545-BL31: Reporting of Health Insurance Coverage
RIN Links:
https://www.federalregister.gov/regulations/1545-BL31/reporting-of-health-insurance-coverage
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2014-09796.pdf
Supporting Documents:
» Information Reporting of Minimum Essential Coverage; Correction
» Information Reporting of Minimum Essential Coverage; Correction
» Information Reporting of Minimum Essential Coverage
» Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage
CFR: (1)
26 CFR 1.6055-1