The has issued a memo explaining to , employees and consumers what information needs to be included in Form when .
Form is used to report information to the and to taxpayers about individuals who are covered by “ ” and who are not liable for the penalty known as the “ .”
includes eligible -sponsored , market , government-sponsored programs, and other that the Department and Human Services has designated as .
No later than January 31, 2016, self and other should furnish a copy Form , , to employees and other individuals who are identified the form as the “responsible .”
The “responsible ” is the person who should receive the statement. Generally, the recipient should be the taxpayer who would be liable for the for the covered individuals.
A recipient may be a parent if only minor children are covered individuals. He or she may also be a primary subscriber for , an or former in the case -sponsored , a uniformed services sponsor for TRICARE, or another who should receive the statement.
may furnish a statement to more than one recipient, but are not required to do so.
The Form sent to employees and other individuals should include only the last four digits the person’s social security number or taxpayer identification number, replacing the first five digits with asterisks or Xs.
In general, statements must be sent on paper, by mail or hand delivered, unless the consents to receive the statement in an electronic format. If mailed, the statement must be sent to the person’s last known permanent address, or, if no permanent address is known, to his or her temporary address.
Additional information about and the provision is at .gov/.