[Official Guidance]

Text of IRS Notice 2015-68: Information Reporting on Minimum Essential Coverage (PDF)
11 pages. "This notice advises taxpayers that the Treasury Department and the [IRS] intend to propose regulations under [Code section] 6055 ... [1] providing that health insurance issuers must report coverage in catastrophic health insurance plans described in section 1302(e) of the [ACA] enrolled in through an Affordable Insurance Exchange ..., [2] allowing electronic delivery of statements reporting coverage under expatriate health plans unless the recipient explicitly refuses consent or requests a paper statement, [3] allowing filers reporting on insured group health plans to use a truncated taxpayer identification number (TTIN) to identify the employer on the statement furnished to a taxpayer, and [4] specifying when a provider of minimum essential coverage is not required to report coverage of an individual who has other minimum essential coverage. This notice also invites comments on issues relating to solicitation of taxpayer identification numbers (TINs) of covered individuals; advises that the governments of United States possessions or territories, namely American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands, are not required to report coverage under Medicaid and the Children's Health Insurance Program (CHIP); and provides that the state government agency sponsoring coverage under the Basic Health Program is required to report Basic Health Program coverage." (Internal Revenue Service [IRS])