Health Insurance Provider Fee: 2017 and 2019 Moratoriums – Questions and Answers

Q1: Under the 2019 moratorium, is there a health insurance provider fee in 2019?

A1: No.  There is no fee in 2019.  

Q2: Must Form 8963 be filed in the 2019 fee year?

A2: No. Do not file Form 8963 in the 2019 fee year.

Q3: Do the 2017 or 2019 moratoriums affect the 2018 fee year?

A3:  No. Form 8963 for the 2018 fee year is due by April 17, 2018. The 2018 applicable amount is $14.3 billion and any required payment is due on September 30, 2018.

Q4: Does the 2019 moratorium apply to fee year 2019 or data year 2019? In other words, does the moratorium apply to (1) the fee paid in 2019 based on the 2018 data year or (2) to the fee paid in 2020 based on the 2019 data year?

A4: The 2019 moratorium applies to fee year 2019. Therefore, no fee will be due in fee year 2019 based on the 2018 data year.

Q5: How do the 2017 and 2019 moratoriums affect the filing obligation or fee amount for the 2018 fee year?

A5: The 2017 and the 2019 moratoriums have no effect on the filing obligation or fee amount for the 2018 fee year.  The “applicable amount” for fee year 2018 remains at $14.3 billion (see Treas. Reg. § 57.4(a)(3)).