26 CFR § 57.5 - Notice of preliminary fee calculation.
---
identifier: "/us/cfr/t26/s57.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 57.5 - Notice of preliminary fee calculation."
title_number: 26
title_name: "Internal Revenue"
section_number: "57.5"
section_name: "Notice of preliminary fee calculation."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "57"
part_name: "HEALTH INSURANCE PROVIDERS FEE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805; sec. 9010, Pub. L. 111-148 (124 Stat. 119 (2010))."
regulatory_source: "T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted."
cfr_part: "57"
---
# 57.5 Notice of preliminary fee calculation.
(a) *Content of notice.* Each fee year, the IRS will make a preliminary calculation of the fee for each covered entity as described in § 57.4. The IRS will notify each covered entity of its preliminary fee calculation for that fee year. The notification to a covered entity of its preliminary fee calculation will include—
(1) The covered entity's allocated fee;
(2) The covered entity's net premiums written for health insurance of United States health risks;
(3) The covered entity's net premiums written for health insurance of United States health risks taken into account after the application of § 57.4(a)(4);
(4) The aggregate net premiums written for health insurance of United States health risks taken into account for all covered entities; and
(5) Instructions for how to submit a corrected Form 8963, “Report of Health Insurance Provider Information,” to correct any errors through the error correction process.
(b) *Timing of notice.* The IRS will specify in other guidance published in the Internal Revenue Bulletin the date by which it will send each covered entity a notice of its preliminary fee calculation.