Notice 2015-68: Information Reporting on Minimum Essential Coverage

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IRS GuideWire September 17, 2015

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Issue Number:    N-2015-68

Inside This Issue

Notice 2015-68 advises taxpayers that the Treasury Department and the IRS intend to propose regulations under § 6055 (1) providing that health insurance issuers must report coverage in catastrophic health insurance plans, (2) allowing electronic delivery of statements reporting coverage under expatriate health plans unless the recipient explicitly refuses consent or requests a paper statement, (3) allowing filers reporting on insured group health plans to use a truncated taxpayer identification number to identify the employer on the statement furnished to a taxpayer, and (4) specifying when a provider of minimum essential coverage is not required to report coverage, such as in a health reimbursement arrangement, of an individual, who has other minimum essential coverage.

Notice 2015-68 will be published in Internal Revenue Bulletin 2015-41 on Oct. 13, 2015.


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