[Federal Register Volume 79, Number 83 (Wednesday, April 30, 2014)]
[Rules and Regulations]
[Pages 24331-24332]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-09795]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 301, and 602

[TD 9660]
RIN 1545-BL31


Information Reporting of Minimum Essential Coverage; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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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 regulations (TD 9660) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9660), that are the subject 
of FR Doc. 2014-05051, are corrected as follows:
    1. On page 13220, second column, in the preamble, under the caption 
FOR FURTHER INFORMATION CONTACT, first line, the language ``Andrew 
Braden, (202) 317-4718 (not a'' is corrected to read ``Andrew Braden, 
(202) 317-7008 (not a''.
    2. On page 13221, third column, in the preamble, the seventh line 
of the second full paragraph, the language ``that that the plan sponsor 
of a self-'' is corrected to read ``that the plan sponsor of a self-''.
    3. On page 13222, third column, in the preamble, the first line 
from the top of the page, the language ``section 5000A individual 
responsibility'' is corrected to read ``section 5000A individual shared 
responsibility''.

[[Page 24332]]

    4. On page 13222, third column, in the preamble, the seventh line 
from the top of the page, the language ``name and TIN combination 
enable the'' is corrected to read ``name and TIN combination enables 
the''.
    5. On page 13223, second column, in the preamble, the entire second 
full paragraph, the language ``For example, a reporting entity that 
makes an unsuccessful initial solicitation for a TIN in December 2014 
must make a second solicitation by December 31, 2015. Assuming that 
request is also unsuccessful, the reporting entity would not be 
penalized if its section 6055 reporting submitted in early 2016 
reported a date of birth in place of TIN for the individual in 
question. One additional solicitation must be made by December 31, 
2016, to have acted in a responsible manner.'' Is corrected to read 
``For example, a reporting entity that makes an unsuccessful initial 
solicitation for a TIN in December 2015 must make the first annual 
solicitation by January 31, 2016. The second annual solicitation must 
be made by December 31, 2016, to have acted in a responsible manner. 
Assuming that request is also unsuccessful, the reporting entity would 
not be penalized if its section 6055 reporting submitted in early 2017 
reported a date of birth in place of TIN for the individual in 
question.''.
    6. On page 13224, second column, in the preamble, the second line 
of the first full paragraph, the language ``determining whether the 250 
return'' is corrected to read ``determining whether the 250-return''.
    7. On page 13224, second column, in the preamble, the sixth line of 
the first full paragraph, the language ``and W-2, that apply the 250 
return'' is corrected to read ``and W-2, that apply the 250-return''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-09795 Filed 4-29-14; 8:45 am]
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