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Federal Register / Vol. 86, No. 231 / Monday, December 6, 2021 / Proposed Rules Proposed Amendments to the Regulations Accordingly, IRS proposes to amend 26 CFR parts 1 and 301 as follows:
PART 1INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805

Par. 2. Section 1.5000A2 is amended by:
1. Revising paragraph b2vii and viii;
2. Adding paragraph b2ix.
The revisions and addition read as follows:

1.5000A2

Minimum essential coverage.

b
2
vii Coverage under section 1079a, 1086c1, or 1086d1 of title 10, U.S.C., that is solely limited to space available care in a facility of the uniformed services for individuals excluded from TRICARE coverage for care from private sector providers;
viii Coverage under section 1074a and 1074b of title 10, U.S.C., for an injury, illness, or disease incurred or aggravated in the line of duty for individuals who are not on active duty;
and ix Medicaid coverage limited to COVID19 testing and diagnostic services provided under section 6004a3 of the Families First Coronavirus Response Act, Pub. L. 116
127, 134 Stat. 178 March 18, 2020.
Par. 3. Section 1.5000A5 is amended by revising paragraph c to read as follows:
1.5000A5
procedure.

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c Applicability date. Except as otherwise provided in this paragraph c, this section and 1.5000A1
through 1.5000A4 apply for months beginning after December 31, 2013.
Section 1.5000A2b2ix applies for months beginning after September 28, 2020.
Par. 4. Section 1.60551 is amended by:
1. Revising the first sentence of paragraph g1;
2. Revising paragraph g4i and ii;
3. Revising paragraph j.
The revisions read as follows:
1.60551 Information reporting for minimum essential coverage.

g Except as otherwise provided in paragraph g4iiB of
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this section, every person required to file a return under this section must furnish to the responsible individual identified on the return a written statement.

4 i Time for furnishing Except as otherwise provided in this paragraph g4i, a reporting entity must furnish the statements required under paragraph g1 of this section on or before January 31 of the year following the calendar year in which the minimum essential coverage is provided. Reporting entities are granted an automatic extension of time not exceeding 30 days in which to furnish these statements.
ii Manner of furnishingA In general. Except as otherwise provided in paragraph g4iiB of this section, if mailed, the statement must be sent to the responsible individuals last known permanent address or, if no permanent address is known, to the individuals temporary address. For purposes of this paragraph g4iiA, a reporting entitys first class mailing to the last known permanent address, or if no permanent address is known, the temporary address, discharges the requirement to furnish the statement. A
reporting entity may furnish the statement electronically if the requirements of 1.60552 are satisfied.
B Alternative manner of furnishing.
A reporting entity shall be treated as furnishing the statement in a timely manner under this paragraph g4 if the shared responsibility payment amount under section 5000Ac for the calendar year in which the minimum essential coverage is provided is zero and the reporting entity satisfies the requirements in this paragraph g4iiB. If the reporting entity is an applicable large employer member that sponsors a self-insured group health plan and makes a return in accordance with paragraph f2i of this section related to that plan, the applicable large employer member may use the alternative manner of furnishing described in this paragraph g4iiB
for statements to non-full-time employees and non-employees who are enrolled in the applicable large employers self-insured group health plan. A reporting entity may use the alternative manner of furnishing described in this paragraph g4iiB
only if the reporting entity:
1 Provides clear and conspicuous notice, in a location on its website that is reasonably accessible to all responsible individuals, stating that responsible individuals may receive a copy of their statement upon request.

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The notice must include an email address, a physical address to which a request for a statement may be sent, and a telephone number that responsible individuals may use to contact the reporting entity with any questions. A
notice posted on a reporting entitys website will satisfy the requirements of this paragraph g4iiB1 if it is written in plain, non-technical terms and with letters of a font size large enough, including any visual clues or graphical figures, to call to a viewers attention that the information pertains to tax statements reporting that individuals had health coverage. For example, a reporting entitys website provides a clear and conspicuous notice if it includes a statement on the main pageor a link on the main page, reading Tax Information, to a secondary page that includes a statementin capital letters, IMPORTANT HEALTH COVERAGE
TAX DOCUMENTS; explains how responsible individuals may request a copy of Form 1095B, Health Coverage, or, for an applicable large employer member that sponsors a self-insured group health plan and makes a return in accordance with paragraph f2i of this section, explains how non-full-time employees and non-employees who are enrolled in the plan may request a copy of Form 1095C, Employer-Provided Health Insurance Offer and Coverage;
and includes the reporting entitys email address, mailing address, and telephone number;
2 Retains the notice in the same location on its website through October 15 of the year following the calendar year to which the statements relate or the first business day after October 15, if October 15 falls on a Saturday, Sunday or legal holiday; and 3 Furnishes the statement to a requesting responsible individual within 30 days of the date the request is received. To satisfy the requirement of this paragraph g4iiB3, a reporting entity may furnish the statement electronically pursuant to 1.60552a2 through a6.

j Applicability date. Except as otherwise provided in this paragraph j, this section applies for calendar years beginning after December 31, 2014.
Paragraphs g1, g4i, and g4ii of this section apply for calendar years beginning after December 31, 2021, but reporting entities may choose to apply paragraphs g1, g4i, and g4ii of this section for calendar years beginning after December 31, 2020.
Except as otherwise provided in this paragraph j, paragraph g4, as
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