45 CFR 155.630 - Reporting.

Regulations last checked for updates: Apr 30, 2025

Title 45 - Public Welfare last revised: Apr 23, 2025

View all text of Subpart G [§ 155.600 - § 155.635]

§ 155.630 - Reporting.

Requirement to provide information related to tax administration. If the Exchange grants an individual a certificate of exemption in accordance with § 155.610(i), the Exchange must transmit to the IRS at such time and in such manner as the IRS may specify—

(a) The individual's name, Social Security number, and exemption certificate number;

(b) Any other information required in guidance published by the Secretary of the Treasury in accordance with 26 CFR 601.601(d)(2).

authority: 42 U.S.C. 18021-18024,18031,18041,18051,18054,18071,and

source: 77 FR 11718, Feb. 27, 2012, unless otherwise noted.

cite as: 45 CFR 155.630