# Information Reporting of Health Insurance Coverage and Other Issues Under Sections 5000A, 6055, and 6056; Correction
> **IRS** · Correcting amendment. · Published 2023-03-08 · Effective 2023-03-08 · 88 FR 14259
## Document
- **Document number:** 2023-04552
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 14259
- **CFR reference:** 26 CFR 301
- **Publication date:** 2023-03-08
- **Effective date:** 2023-03-08
- **Treasury docket:** TD 9970
## Abstract

This document contains corrections to a final regulation that was published in the Federal Register on Thursday, December 15, 2022. The December rule contains final regulations under the Internal Revenue Code that provide an automatic extension of time for providers of minimum essential coverage (including health insurance issuers, self- insured employers, and government agencies) to furnish individual statements regarding such coverage and an alternative method for furnishing individual statements when the individual shared responsibility payment amount is zero.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/03/08/2023-04552/information-reporting-of-health-insurance-coverage-and-other-issues-under-sections-5000a-6055-and)
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