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TREAS/IRS RIN: 1545-BN23 Publication ID: Fall 2022 
Title: Additional Rules Regarding Information Reporting of Minimum Essential Coverage 

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.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6055-1 and 2 (revisions)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6055   
Legal Deadline:
Action Source Description Date
NPRM  Statutory    12/04/2016 
Action Date FR Cite
NPRM  08/02/2016  81 FR 50671   
NPRM Comment Period End  10/03/2016 
Final Rule  11/00/2023 
Additional Information: REG-103058-16 (Final) Drafter attorney: Gerald Semasek (202) 317-7006 Reviewer attorney: Lisa Mojiri-Azad (202) 317-4649 Treasury attorney: Kim Koch (202) 622-0854 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Gerald Semasek
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20024
Phone:202 317-7006
Fax:855 576-2339