An employer that is liable for, or responsible for collecting, certain federal excise taxes must file Form 720 with the IRS for each quarter of a calendar year. Sponsors of self-insured health plans and health insurance issuers must report the Patient-Centered Outcomes Research Institute (PCORI) fee on Form 720 annually by July 31.
Entities that provide prescription drug coverage to Medicare Part D-eligible individuals must disclose to the Centers for Medicare and Medicaid Services (CMS) whether coverage is "creditable prescription drug coverage."
Entities that provide prescription drug coverage to Medicare Part D-eligible individuals must disclose to those individuals whether their drug coverage is creditable or noncreditable prior to October 15 each year, when an individual joins the plan and upon the individual's request.
As mandated by the Vermont Department of Taxes, employers that are required to provide unemployment insurance coverage must use Vermont Form HC-1, Health Care Fund Contribution Assessment, to determine if a quarterly health care contribution is due.