Regulations to address additional rules under section 6055 of the Internal Revenue Code relating to information reporting of minimum essential coverage. These regulations address information reporting of catastrophic health care coverage enrolled in through a Health Insurance marketplace, exceptions to the reporting requirement for coverage that supplements other minimum essential coverage, and other issues under section 6055.  The proposed regulations provide rules requiring issuers of catastrophic plans enrolled in an Exchange to report catastrophic plan coverage under 6055 on Form 1095-B.  The regulations also clarify the circumstances under which reporting is not required for an individual covered by more than one plan or program that is minimum essential coverage.  In addition, the regulations modify the requirements under section 6724 for establishing reasonable cause for a failure to report an individual’s taxpayer identification number.