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File Amended Tax Return FreeFile amended tax return free 11. File amended tax return free Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. File amended tax return free Generally, references to taxes on Form 720 include this fee. File amended tax return free Specified health insurance policies. File amended tax return free For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. File amended tax return free 00, multiplied by the average number of lives covered under the policy for that policy year. File amended tax return free Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. File amended tax return free The actual count method. File amended tax return free For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. File amended tax return free The snapshot method. File amended tax return free For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. File amended tax return free The member months method. File amended tax return free And, 4. File amended tax return free The state form method. File amended tax return free The member months data and the data reported on state forms are based on the calendar year. File amended tax return free To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. File amended tax return free For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. File amended tax return free Applicable self-insured health plans. File amended tax return free For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. File amended tax return free 00, multiplied by the average number of lives covered under the plan for that plan year. File amended tax return free Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. File amended tax return free Actual count method. File amended tax return free Snapshot method. File amended tax return free Form 5500 method. File amended tax return free However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. File amended tax return free Reporting and paying the fee. File amended tax return free File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. File amended tax return free If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. File amended tax return free If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. File amended tax return free 30)), do not make an entry on the line for IRS No. File amended tax return free 133 on those filings. File amended tax return free Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). File amended tax return free However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. File amended tax return free See Electronic deposit requirement under How To Make Deposits in chapter 13, later. File amended tax return free More information. File amended tax return free For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. File amended tax return free D. File amended tax return free 9602, which is on page 746 of I. File amended tax return free R. File amended tax return free B. File amended tax return free 2012-52 at www. File amended tax return free irs. File amended tax return free gov/pub/irs-irbs/irb12-52. File amended tax return free pdf. File amended tax return free Prev Up Next Home More Online Publications
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