The IRS will be responsible for enforcing the mandate and collecting fines. By January 31 each year, the agency will receive enrollment information from private insurers and public programs for the previous calendar year; that information will include the name and Social Security number of every person covered by each plan and the dates of coverage. Policyholders will receive similar information from insurers. The exchanges will be required to report to the IRS the name and taxpayer identification number of every person who receives an affordability or hardship exemption. The reporting requirements should provide the IRS with the tools it needs.
