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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2014-16 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides a temporary safe harbor for covered entities that report direct premiums written for expatriate plans on a Supplemental Health Care Exhibit (SHCE). A covered entity may apply this temporary safe harbor for purposes of reporting direct premiums written on Form 8963, Report of Health Insurance Pro- vider Information, which is used to calculate the fee imposed by § 9010 of the Affordable Care Act.

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▸Contents — Internal Revenue Bulletin 2014-16
Internal Revenue Bulletin 2014-16

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