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 healthcare 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 pursuant to section 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. The IRS and Treasury solicited and received sixteen public comments during 2016 to these proposed regulations (2016 proposed regulations). No public hearing was requested or held. During 2021, as part of a separate regulation project (REG-109128-21) (2021 proposed regulations), the IRS and Treasury renewed a request for comments to the 2016 proposed regulations. Ten public comments were received in response to the 2021 proposed regulations and five of the commenters made comments respecting the 2016 proposed regulations. No public hearing was requested or held. Treasury and the IRS are reviewing and considering the public comments received during 2016 and 2021 regarding the 2016 proposed regulations.