This is the table of contents of Internal Revenue Bulletin IRB 2018-03. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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This notice provides guidance for implementation of new IRC 7345, added by Section 32101 of Fixing America’s Surface Transportation (FAST) Act. This legislation requires the IRS to notify the Department of State of taxpayers certified to have “seriously delinquent tax debt.” Upon receipt of section 7345 certification, the State Department is generally required to deny a passport application for such individuals and may also revoke or limit passports previously issued to such individuals. The notice also describes exceptions to certification and taxpayer remedies.
This notice extends the due dates for certain 2017 information reporting requirements for insurers, self-insuring employers, and certain other providers of minimum essential coverage under section 6055 and for applicable large employers under section 6056. Specifically, this notice extends the due date for furnishing to individuals the 2017 Form 1095–B, Health Coverage, and the 2017 Form 1095–C, Employer-Provided Health Insurance Offer and Coverage, from January 31, 2018, to March 2, 2018. This notice also extends transitional good-faith relief from section 6721 and 6722 penalties to the 2017 information reporting requirements under sections 6055 and 6056.
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