Health insurance providers fee regulations amended to require certain covered entities engaged in business of providing health insurance for U.S. health risks to electronically file Form 8963, Report of Health Insurance Provider Information, the IRS stated in final regulations released November 8. The electronic filing requirement will begin in the 2020 fee year because the fee will not be collected in 2019, the IRS stated. The final regulations are effective November 13, 2019. [T.D. 9881, RIN 1545-BN57, 84 Fed. Reg. __ (Nov. 13, 2019)]
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