The Internal Revenue Service and Treasury Department want to know how they can effectively work with employers on a provision under the Affordable Care Act that requires employers with 50 or more full-time employees to make a “shared responsibility payment” if they don’t offer affordable health coverage.

The IRS requested public comments this week relating to this requirement, which will take effect in 2014. Smaller firms with 50 or fewer employees are exempted.

The IRS said the request for comment is designed to “ensure that Treasury and IRS continue to receive broad input from stakeholders on how best to implement the shared responsibility provisions in a way that is workable and administrable for employers, allowing them flexibility and minimizing  burdens.”

Consistent with the coordinated approach the Departments of Treasury, Labor, and Health and Human Services are taking in developing the regulations and other guidance under the Affordable Care Act, Notice 2011-36 also solicits input on how the three Departments should interpret and apply the Act’s provisions limiting the ability of plans and issuers to impose a waiting period for health coverage of longer than 90 days starting in 2014. 

In addition, the notice invites comment on how guidance under the 90-day provisions should be coordinated with the rules Treasury and IRS will propose regarding the shared responsibility provisions.

There are three ways to submit comments.

• E-mail to: [email protected]. Include “Notice 2011-36” in the subject line.
• Mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice 2011-36), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
• Hand deliver to: CC:PA:LPD:PR (Notice 2011-36), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC, between 8 a.m. and 4 p.m., Monday through Friday.

The deadline for comments is June 17, 2011.