IRS Corrects Error in Final Minimum Essential Coverage Reporting Regs
T.D. 9660; 79 F.R. 24331
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2014-10499
- Tax Analysts Electronic Citation2014 TNT 83-17
[4830-01-P]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Treasury Decision 9660
RIN 1545-BL31
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.
FOR FURTHER INFORMATION CONTACT: Andrew Braden, at (202) 317-7008 (not a toll free number).
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.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
PART 1 -- INCOME TAXES
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.
Chief,
Publications and Regulations
Branch,
Legal Processing Division,
Associate Chief Counsel,
(Procedure and Administration).
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2014-10499
- Tax Analysts Electronic Citation2014 TNT 83-17