REG-118315-12 - Health Insurance Providers Fee and Form 8963, Report of Health Insurance Provider Information

The Affordable Care Act imposes an annual fee on health insurance providers that provide health insurance for United States health risks (a covered entity). IRS final regulations, which implements the Affordable Care Act, describe how the IRS will administer the health insurance providers fee. This information collection covered under this request are the recordkeeping requirements prescribed in §57.2(e)(2) that each member of a controlled group are to maintain records of consent to the controlled group's selection of the designated entity. Reporting requirements under §57.3 will be reported through Form 8963, "Report of Health Insurance Provider Information". File Form 8963, Report of Health Insurance Provider Information, to report net premiums written for health insurance of United States health risks. The information reported will be used by the IRS to calculate the annual fee on health insurance providers.

The latest form for REG-118315-12 - Health Insurance Providers Fee and Form 8963, Report of Health Insurance Provider Information expires 2021-01-31 and can be found here.

REG-118315-12 (FINAL), Health Insurance Providers Fee

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