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Treasury Regulations · 26 CFR Part 1

Information and Returns (§§ 1.5000A-0 to 1.5000C-7)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.5000A-0 Table of contents.
  2. § 1.5000A-1 Maintenance of minimum essential coverage and liability for the shared responsibility payment.
  3. § 1.5000A-2 Minimum essential coverage.
  4. § 1.5000A-3 Exempt individuals.
  5. § 1.5000A-4 Computation of shared responsibility payment.
  6. § 1.5000A-5 Administration and procedure.
  7. § 1.5000C-0 Outline of regulation provisions for section 5000C.
  8. § 1.5000C-1 Tax on specified Federal procurement payments.
  9. § 1.5000C-2 Withholding on specified Federal procurement payments.
  10. § 1.5000C-3 Payment and returns of tax withheld by the acquiring agency.
  11. § 1.5000C-4 Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund.
  12. § 1.5000C-5 Anti-abuse rule.
  13. § 1.5000C-6 Examples.
  14. § 1.5000C-7 Effective/applicability date.