# Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction
> **IRS** · Correcting amendment. · Published 2013-12-26 · Effective 2013-12-26 · 78 FR 78255
## Document
- **Document number:** 2013-30742
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 78255
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-12-26
- **Effective date:** 2013-12-26
- **Treasury docket:** TD 9632
## Abstract

This document contains corrections to final regulations (TD 9632) that were published in the Federal Register on Friday, August 30, 2013. The final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/12/26/2013-30742/shared-responsibility-payment-for-not-maintaining-minimum-essential-coverage-correction)
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