# Information Reporting of Minimum Essential Coverage; Correction
> **IRS** · Correcting amendment. · Published 2014-04-30 · Effective 2014-04-30 · 79 FR 24331
## Document
- **Document number:** 2014-09796
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 24331
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-04-30
- **Effective date:** 2014-04-30
- **Treasury docket:** TD 9660
## Abstract

This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/04/30/2014-09796/information-reporting-of-minimum-essential-coverage-correction)
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