[Federal Register Volume 79, Number 83 (Wednesday, April 30, 2014)]
[Rules and Regulations]
[Page 24331]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-09796]


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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.

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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