HCR - Internal Revenue Services (IRS)

View HCR documents on the IRS Website

Delayed Effective Date of HCR Nondiscrimination Rules to Insured Plans.
(IRS Notice 2011-1. 12/22/2010)

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Employer-Provided Health Coverage-Not Taxable; Reporting Requirement Optional in 2011

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View Guidance
View Draft Form

Small Business Tax Credit

View IRS page with multiple links
IRS Notice 2010-44

Changes to FSA Reimbursement Eligibility of OTC Drugs

IRS Notice 2010-59 News Release IR 2010-95
Revenue Ruling 2010-23 Q&As on OTC Medicines & Drugs
IRS Notice 2011-5

Tax Consequences of Health Coverage for Children ages 19-27

News Release IR2010-53
Notice 2010-38