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Introduction

SECTION 5. ADDITIONAL

Internal Revenue Bulletin 2011-13 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION REPORTING REQUIRED

Section 6033 of the Code requires a tax-exempt organization described in § 501(c)(29) to file an annual information return. Section 1322(h)(2) of the Affordable Care Act amended § 6033 of the Code to require an organization described in § 501(c)(29) to provide certain additional information on its annual information return. In addition to the general information required, it must report the amount of reserves required by each State in which the organization is licensed to issue qualified health plans, and the amount of reserves on hand.

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