Revised Feb. 2016. "File Form 8963 during each fee year ... to report net premiums written for U.S. health risks during the data year ... The IRS will use that information when figuring the annual fee imposed by Affordable Care Act (ACA) section 9010....Generally, covered entity means any entity with net premiums written for health insurance for U.S. health risks during the fee year that is: [1] A health insurance issuer ... [2] A health maintenance organization ... [3] An insurance company that is subject to tax under subchapter L, Part I or II, or that would be subject to tax under subchapter L, Part I or II, but for the entity being exempt from tax under section 501(a); [4] An insurer that provides health insurance under Medicare Advantage, Medicare Part D, or Medicaid; or [5] A non-fully insured multiple employer welfare arrangement (MEWA)."

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