IRS Form 8963 – If you search for “IRS Form 8963,” “Report of Health Insurance Provider Information,” or “health insurance provider fee reporting,” you’ve likely landed here because you need clear, accurate, and up-to-date information. This comprehensive guide explains exactly what IRS Form 8963 was, who had to file it, how it worked, and—most importantly—its current status in 2026.
All information is sourced directly from official IRS publications (Form 8963 Rev. January 2020, Instructions for Form 8963 Rev. January 2020, and the About Form 8963 page on IRS.gov, last reviewed January 23, 2026).
What Is IRS Form 8963?
IRS Form 8963, officially titled Report of Health Insurance Provider Information, was an annual information return used by certain health insurance providers (called “covered entities”) to report net premiums written for health insurance covering U.S. health risks.
The IRS used the data reported on Form 8963 to calculate and allocate the annual health insurance provider fee (also known as the ACA Section 9010 fee or “IPF”).
- Data year = calendar year immediately before the fee year
- Fee year = calendar year in which the fee was due and paid
Download the official form here (provided link):
https://www.irs.gov/pub/irs-pdf/f8963.pdf
Instructions PDF: https://www.irs.gov/pub/irs-pdf/i8963.pdf
Background: The Affordable Care Act Health Insurance Provider Fee
The fee was enacted under Section 9010 of the Patient Protection and Affordable Care Act (ACA, Public Law 111-148) and later modified by subsequent laws. It applied to covered entities that wrote health insurance for U.S. health risks. The IRS collected the data via Form 8963 to determine each entity’s share of the total fee (which was a fixed dollar amount apportioned based on market share of net premiums written).
Important 2026 Update: The Fee Was Repealed
The Further Consolidated Appropriations Act, 2020 (Public Law 116-94) permanently repealed the annual health insurance provider fee for calendar years beginning after December 31, 2020 (i.e., fee years after the 2020 fee year).
Result:
- The last Form 8963 was required for the 2020 fee year (reporting 2019 data).
- It was due by April 15, 2020.
- No Form 8963 is required for 2021 or any later year.
- The form and instructions remain available on IRS.gov only as historical/archival documents.
The IRS About Form 8963 page explicitly states this repeal and notes that the page is historical and no longer updated for current law.
Who Had to File Form 8963? (Historical Requirements)
A covered entity had to file if it provided health insurance for any U.S. health risk during the fee year.
Covered entity included:
- Health insurance issuers (IRC §9832(b)(2))
- Health maintenance organizations (HMOs) (§9832(b)(3))
- Insurance companies subject to tax under Subchapter L (or that would be but for §501(a) exemption)
- Insurers providing coverage under Medicare Advantage, Medicare Part D, or Medicaid
- Non-fully insured multiple employer welfare arrangements (MEWAs)
Controlled groups (entities treated as a single employer under IRC §§52(a), 52(b), 414(m), or 414(o)) were treated as one covered entity. A designated entity filed a single consolidated Form 8963 on behalf of the entire group.
Exceptions: Entities with $25 million or less in net premiums written still had to file if they met the definition, but they could file on paper.
Key Definitions You Need to Know
| Term | Definition |
|---|---|
| Net premiums written | Direct premiums written (incl. assumption reinsurance) minus reinsurance ceded, ceding commissions, and medical loss ratio (MLR) rebates. Indemnity reinsurance is excluded. |
| U.S. health risk | Risk of a U.S. citizen, U.S. resident (§7701(b)(1)(A)), or anyone located in the U.S. during the period. |
| Health insurance | Hospital/medical service policies, HMOs, limited-scope dental/vision benefits, and retiree-only coverage (excludes most other excepted benefits). |
| Assumption vs. Indemnity reinsurance | Assumption = novation (new contract, reinsurer takes full risk). Indemnity = reinsurer indemnifies but original issuer remains liable. |
How Form 8963 Was Structured (2020 Version)?
Page 1
- Covered entity type (single-person or designated entity)
- EIN, name, address
- Signature of responsible official
- Alternate contact designee (optional)
Schedule A (one line per controlled group member)
Columns included:
- (a) EIN
- (b) Entity name
- (c) Address
- (d) NAIC Company Code
- (e) NAIC Group Code
- (f) Direct premiums written (from SHCE Part 2, MLR Annual Reporting Form, or equivalent)
- (g) MLR rebates (net)
- (h) Stand-alone dental/vision direct premiums written
- (i) Net premiums written = (f) – (g) + (h) [enter $0 if negative]
- (j) Portion attributable to certain tax-exempt organizations (§501(c)(3), (4), (26), or (29)) – eligible for 50% reduction
Public disclosure note: All information on Form 8963 was not confidential and subject to public disclosure under ACA rules.
Filing Methods (2020 Fee Year Only)
- > $25 million net premiums → Mandatory electronic filing via IRS e-file + Form 8453-R (Electronic Filing Declaration)
- ≤ $25 million → Paper or electronic
- Paper mailing address: Internal Revenue Service, 1973 Rulon White Blvd., Mail Stop 4916 IPF, Ogden, UT 84201-0051
- Also required to fax a copy to 877-797-0235
- Corrected forms followed the same rules
Penalties and Error Corrections
Late or incomplete filings could trigger penalties under IRC §6721–6724 (information return penalties). The IRS sent preliminary fee calculations; covered entities had a window to submit corrected Forms 8963 if errors were found.
Where to Get the Official Documents (2026)?
- Form 8963 (Jan 2020): irs.gov/pub/irs-pdf/f8963.pdf
- Instructions (Jan 2020): irs.gov/pub/irs-pdf/i8963.pdf
- About Form 8963 page: irs.gov/forms-pubs/about-form-8963
- Prior-year archive search: IRS Prior Year Forms & Instructions
Frequently Asked Questions (FAQs)
Is IRS Form 8963 still required in 2026?
No. The underlying fee was repealed for all years after 2020. No filings are required.
Can I still download and use the form?
Yes, for historical or reference purposes only. The IRS keeps it available as an archival document.
Was the fee ever paid after 2020?
No. The repeal eliminated both the fee and the reporting requirement.
Do I need Form 8963 for any other tax purpose?
No. It was used exclusively for the now-repealed ACA provider fee.
I received an old notice referencing Form 8963—what should I do?
Contact the IRS number on the notice or [email protected]. Most post-2020 references are archival clean-up.
Final Thoughts
IRS Form 8963 played a key role in ACA implementation from 2014–2020 but is now a historical form only. The repeal in the Further Consolidated Appropriations Act, 2020, eliminated both the fee and the associated reporting burden for health insurers, HMOs, and related entities.
For any questions about historical filings, ACA provisions, or current health insurance tax rules, always consult a qualified tax professional or refer directly to IRS.gov. Tax laws can change, and professional advice ensures compliance with your specific situation.
Need the official PDFs right now?
→ Download Form 8963 PDF
→ Download Instructions PDF
Last updated: February 2026. All data verified from official IRS sources.
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