N-2015-52: Excise Tax on High Cost Employer-Sponsored Health Coverage

Bookmark and Share

IRS.gov Banner
IRS GuideWire July 30, 2015

News Essentials

What's Hot

News Releases

IRS - The Basics

IRS Guidance

Media Contacts

Facts & Figures

Around The Nation

e-News Subscriptions

IRS Resources

Compliance & Enforcement

Contact My Local Office

Filing Options

Forms & Pubs

Frequently Asked Questions


Taxpayer Advocate

Where to File

Issue Number:    N-2015-52

Inside This Issue

Notice 2015-52, the second notice concerning § 4980I and it is intended to supplement Notice 2015-16 concerning § 4980I, issued on February 23, 2015. Notice 2015-52 addresses additional issues under § 4980I, including the identification of the taxpayer who may be liable for the excise tax, employer aggregation, exclusion from the cost of applicable coverage amounts attributable to the excise tax, the age and gender adjustment to the dollar limit, the allocation of the tax among the applicable taxpayers, and the payment of the applicable tax. In this notice, Treasury and the IRS invite comments on the issues addressed in this notice and on any other issues under § 4980I. After considering the comments on both notices, Treasury and IRS intend to issue proposed regulations under § 4980I.

Section 4980I was added to the Code by the Affordable Care Act and applies to taxable years beginning after December 31, 2017.

Notice 2015-52 will be published in Internal Revenue Bulletin 2015-33 on August 17, 2015.


Back to Top


Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.