Par. 6. Section 1.36B-5 is amended by: 1. Revising paragraphs (c)(1)(iv) and (viii); 2. Revising paragraph (c)(3)(iii)(B); and 3. Revising paragraph (h). The revisions read as follows:
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(c) * * *
(1) * * *
(iv) For plans for which advance credit payments are made, the premium (excluding the premium allocated to benefits in excess of essential health benefits, see § 1.36B-3(j), and the premium allocable to individuals in the tax filer's family enrolled in the plan who are not lawfully present or, in the case of aliens who are lawfully present, are not eligible aliens) for the applicable benchmark plan for purposes of computing advance credit payments;
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(viii) The monthly premium for the plan in which the individuals enroll, however—
(A) The premium allocated to benefits in excess of essential health benefits is excluded, see § 1.36B-3(j);
(B) For plans for which advance credit payments are made, the premium allocable to individuals in the tax filer's family enrolled in the plan who are not lawfully present or, in the case of aliens who are lawfully present, are not eligible aliens, is excluded;
(C) The premium for a stand-alone dental plan allocated to pediatric dental benefits is added, see § 1.36B-3(k), but if a family (within the meaning of § 1.36B-1(d)) is enrolled in more than one qualified health plan, the pediatric dental premium is added to the premium for only one qualified health plan; and
(D) The amount is not reduced for advance credit payments;
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(3) * * *
(iii) * * *
(B) Certain mid-month enrollments and terminations. For information reporting that is due on or after January 1, 2019, if an individual's qualified health plan is terminated before the last day of a month, or if an individual is enrolled in coverage after the first day of a month and the coverage is effective on the date of the individual's birth, adoption, or placement for adoption or in foster care, or on the effective date of a court order, the amount reported under paragraphs (c)(1)(iv) and (v) of this section is the premium for the applicable benchmark plan for a full month of coverage (excluding the premium allocated to benefits in excess of essential health benefits), and the amount reported under paragraph (c)(1)(viii) of this section is the enrollment premium for the month, reduced by any amounts that were refunded. However, for information reporting for coverage months in taxable years beginning after December 31, 2026, any amount of the premiums allocable to individuals in the tax filer's family enrolled in the plan who are not lawfully present or, in the case of aliens who are lawfully present, are not eligible aliens must be excluded from the amount reported under paragraph (c)(1)(iv) of this section. In addition, for information reporting for coverage months in taxable years beginning after December 31, 2026, the amount reported as enrollment premiums for the month is the amount described under paragraph (c)(1)(viii) of this section, reduced by any amounts that were refunded and allocable to individuals in the tax filer's family enrolled in the plan who are lawfully present or, in the case of aliens who are lawfully present, are eligible aliens.
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(h) Applicability date.
(1) Except as provided in paragraphs (h)(2) and (3) of this section, this section applies to taxable years ending after December 31, 2013.
(2) Paragraph (c)(3)(iii) of this section applies to taxable years beginning after December 31, 2026. Paragraph (c)(3)(iii) of this section as contained in 26 CFR part 1 edition revised as of April 1, 2025, applies to taxable years beginning after December 31, 2018, and ending before January 1, 2027. The last sentence of paragraph (c)(3)(i) of this section applies to taxable years beginning after December 31, 2018. Section 1.36B-5(c)(3) as contained in 26 CFR part 1 edition revised as of April 1, 2016, applies to information reporting for taxable years ending after December 31, 2013, and beginning before January 1, 2019.
(3) Paragraphs (c)(1)(iv) and (viii) of this section apply to taxable years beginning after December 31, 2026. Paragraphs (c)(1)(iv) and (viii) of this section as contained in 26 CFR part 1 edition revised as of April 1, 2025, apply to taxable years ending after December 31, 2013, and beginning before January 1, 2027.