This notice clarifies that a health plan that provides benefits for male sterilization or male contraceptives without a deductible, or with a deductible below the minimum deductible for a high deductible health plan (HDHP) under section 223(c)(2)(A) of the Internal Revenue Code, is not an HDHP under current guidance interpreting the requirements of section 223(c)(2). It also provides transition relief for periods before 2020.

This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue regulations providing guidance on the application of section 1061 of the Internal Revenue Code as enacted by “an Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” Public Law 115–97 on December 22, 2017. Those regulations will provide that the term “applicable partnership interest” for purposes of section 1061 includes a partnership interest directly or indirectly held by an S corporation.

Notice 2018–19 extends the relief under I.R.C. § 937 provided by Notice 2017–56 to individuals who would otherwise qualify as bona fide residents of Puerto Rico and the U.S. Virgin Islands, but for their need to leave (or inability to return to) these U.S territories as a result of Hurricanes Irma or Maria. Notice 2018–19 extends the 14-day period under Treas. Reg. § 1.937–1(c)(3)(C)(1) to a fixed period of 268 days beginning on September 6, 2017, and ending on May 31, 2018. An affected individual who is outside of an impacted U.S. territory on any day during this 268-day period will also be treated as leaving or being unable to return to the relevant U.S. territory as a result of Hurricane Irma and Hurricane Maria on such day.

This Notice announces that the IRS list of jurisdictions that do not issue taxpayer identification numbers to their residents described in section IV.B.3.ii of Notice 2017–46, 2017–41 I.R.B. 275, will be expanded to include jurisdictions that request to the U.S. competent authority to be included on such list. The Department of Treasury and the Internal Revenue Service intend to amend § 1.1441–1T(e)(2)(ii)(B) to incorporate the guidance described in this notice.