[Federal Register Volume 79, Number 83 (Wednesday, April 30, 2014)] [Rules and Regulations] [Page 24331] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2014-09796] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9660] RIN 1545-BL31 Information Reporting of Minimum Essential Coverage; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. ----------------------------------------------------------------------- SUMMARY: This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code. DATES: This correction is effective April 30, 2014 and applicable March 10, 2014. FOR FURTHER INFORMATION CONTACT: Andrew Braden, at (202) 317-7008 (not a toll free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9660) that are the subject of this correction is under section 6055 of the Internal Revenue Code. Need for Correction As published, the final and temporary regulations (TD 9660) contain errors that may prove to be misleading and are in need of clarification. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sec. 1.6055-1 [Corrected] 0 Par. 2. In paragraph (c)(2)(i)(A) the language ``(f)(4)(i)'' is removed and the language ``(f)(2)(i)'' added in its place. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2014-09796 Filed 4-29-14; 8:45 am] BILLING CODE 4830-01-P