[S2E2] Return Of The Masks: Group C
All employers subject to the employer shared responsibility provisions and other employers that sponsor self-insured group health plans that fail to comply with the applicable information reporting requirements may be subject to the general reporting penalty provisions for failure to file correct information returns and failure to furnish correct payee statements. For returns required to be made and statements required to be furnished for 2022 tax year returns, the following apply.
[S2E2] Return of the Masks: Group C
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