This notice requests comments on whether debit cards may be used to provide qualified transportation fringes described under section 132(f) of the Code.

This notice relieves health insurance providers from preparing IRS Form 1099-H, “Health Coverage Tax Credit (HCTC) Advance Payments,” unless they affirmatively retain that obligation. A contractor of the IRS will prepare the form and file it with the Service and furnish copies to taxpayers.