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Text of IRS Notice 2017-41: Information Reporting on Minimum Essential Coverage Under a Catastrophic Plan (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Aug. 4, 2017
"This notice extends issuer voluntary reporting for 2017 coverage under a catastrophic plan enrolled in through an Exchange. Accordingly, issuers may, but are not required to, report 2017 coverage under a catastrophic plan enrolled in through an Exchange. Issuers reporting coverage under a catastrophic plan are not subject to information reporting penalties under Sections 6721 and 6722 of the Internal Revenue Code with respect to returns and statements voluntarily filed and furnished under this notice."

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