Treasury Regulations · 26 CFR
§ 57.5. Notice of preliminary fee calculation.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 57.5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted.
- Length
- 186 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) Content of notice. Each fee year, the IRS will make a preliminary calculation of the fee for each covered entity as described in § 57.4. The IRS will notify each covered entity of its preliminary fee calculation for that fee year. The notification to a covered entity of its preliminary fee calculation will include—
¶(1) The covered entity's allocated fee;
¶(2) The covered entity's net premiums written for health insurance of United States health risks;
¶(3) The covered entity's net premiums written for health insurance of United States health risks taken into account after the application of § 57.4(a)(4);
¶(4) The aggregate net premiums written for health insurance of United States health risks taken into account for all covered entities; and
¶(5) Instructions for how to submit a corrected Form 8963, “Report of Health Insurance Provider Information,” to correct any errors through the error correction process.
¶(b) Timing of notice. The IRS will specify in other guidance published in the Internal Revenue Bulletin the date by which it will send each covered entity a notice of its preliminary fee calculation.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 57 Health insurance providers fee