This revenue ruling holds that a covered entity must include in gross income amounts it collects from policyholders to offset the cost of the fee imposed under § 9010 of the Affordable Care Act.

Section 1411 imposes a 3.8 percent tax on certain individuals, estates, and trusts (the “Net Investment Income Tax”). The tax is imposed on the lesser of the taxpayer’s (A) Net Investment Income for such taxable year, or (B) the excess of taxpayer adjusted gross income over certain statutorily defined threshold amounts. The regulations provide guidance on the general application of the Net Investment Income Tax to individuals, estates, and trusts, and the computation of Net Investment Income.

These regulations provide guidance on the computation of net investment income under section 1411 of the Code. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds. Comments on this proposed rule are requested by March 3, 2014.

Final regulations under section 3101 of the Code provide guidance on the Additional Hospital Insurance Tax on income above threshold amounts (“Additional Medicare Tax”), as added by the Affordable Care Act. Specifically, these final regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax, relating to the requirement to file a return reporting Additional Medicare Tax, the employer process for making adjustments of underpayments and overpayments of Additional Medicare Tax, and the employer and employee processes for filing a claim for refund for an overpayment of Additional Medicare Tax.

Final regulations under section 3101 of the Code provide guidance on the Additional Hospital Insurance Tax on income above threshold amounts (“Additional Medicare Tax”), as added by the Affordable Care Act. Specifically, these final regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax, relating to the requirement to file a return reporting Additional Medicare Tax, the employer process for making adjustments of underpayments and overpayments of Additional Medicare Tax, and the employer and employee processes for filing a claim for refund for an overpayment of Additional Medicare Tax.

These final regulations provide guidance on the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks. This fee was enacted by section 9010 of the Patient Protection and Affordable Care Act. The final regulations affect persons engaged in the business of providing health insurance. The final regulations provide an explanation of terms, a description of the reporting requirements, the calculation and notification of a preliminary fee, an error correction process, the final fee calculation and notification, and instructions regarding how to claim a refund.

This notice provides guidance on the health insurance providers fee related to (1) the time and manner for submitting Form 8963, Report of Health Insurance Provider Information, (2) the time and manner for notifying covered entities of their preliminary fee calculation, (3) the time and manner for submitting a corrected Form 8963 for the error correction process, and (4) the time for notifying covered entities of their final fee calculation.

These final regulations require information reporting by persons who receive mortgage insurance premiums aggregating $600 or more during any calendar year.