---
kind: "section"
citation: "26 C.F.R. § 57.5"
title: "26"
number: "57.5"
heading: "Notice of preliminary fee calculation."
url: "https://uscodex.org/cfr/26/57.5"
---

# §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](/cfr/26/57.4.md). 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)](/cfr/26/57.4.md?p=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.

## Notes

### Authority

Authority: 26 U.S.C. 7805; sec. 9010, Pub. L. 111-148 (124 Stat. 119 (2010)). Section 57.3 also issued under 26 U.S.C. 6071(a); Section 57.7 also issued under 26 U.S.C. 6302(a); Section 57.6302-1 also issued under 26 U.S.C. 6302(a).

### Source

Source: T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted.