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Draft of Instructions for IRS Form 8928: Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 5, 2025 "File Form 8928 to report the tax due on the following failures by group health plans or employers. [1] A failure to provide a level of coverage of the costs of pediatric vaccines ... that is not below the coverage provided as of May 1, 1993. [2] A failure to satisfy continuation coverage requirements under section 4980B. [3] A failure to meet portability, access, renewability, and market reform requirements ... [4] A failure to make comparable Archer medical savings account (MSA) contributions ... [5] A failure to make comparable health savings account (HSA) contributions[.]" MORE >> |
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