Electronic filing of 9010 information - final REGS issued

Authored by Joe Vermeulen

On Nov. 8, 2019, the Internal Revenue Service (IRS) published final regulations under section 9010 of the Patient Protection and Affordable Care Act with an effective date of Nov. 13, 2019. These regulations amend the Health Insurance Providers Fee regulations to require certain covered entities engaged in the business of providing health insurance for United States health risks to electronically file Form 8963, Report of Health Insurance Provider Information.


On Dec. 9, 2016, the Treasury Department and the IRS published a notice of proposed rulemaking containing proposed regulations that would amend section 57.3(a)(2) of the Health Insurance Providers Fee to provide that a covered entity (including a controlled group) reporting on a Form 8963 (or corrected Form 8963) more than $25 million in net premiums written must electronically file the forms after Dec. 31, 2017. The electronic filing requirement was not imposed if Forms 8963 reported $25 million or less in net premiums written.

The proposed regulations were adopted through the final regulations with no substantive changes other than the applicability date. The electronic filing requirement will begin in the 2020 fee year because the fee is once again in moratorium for the 2019 fee year and will not be collected. A failure to file electronically when required to do so will be treated as a failure to file.

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