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Text of Instructions for 2018 IRS Form 8963 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Feb. 26, 2018
Feb. 15, 2018. "File Form 8963 during each fee year (year the annual health insurance provider fee is due) to report net premiums written for U.S. health risks during the data year (calendar year immediately preceding the fee year). The IRS will use that information when figuring the annual fee imposed by [ACA] section 9010."
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