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My search was for "tax exempt determination letter". From any search's resulting list for tax related issues I always look for the IRS pages. It was the first page I clicked on. I hope that helps.

I can *never* figure out the right search words. My brain must work very differently from those of the people who tag for searches.

This, maybe? https://www.irs.gov/charities-non-profits/eo-operational-requirements-obtaining-copies-of-exemption-determination-letter-from-irs

Thanks! I guess I kept using the wrong search words. This seems to be exactly what I need.

There is no place to report not offering coverage on the 1120. ALEs have the Form W-2 reporting requirement and are supposed to supply employees with 1095Cs that are also filed with the IRS using the transmittal Form 1094C. Form 1095C has codes to indicate the type of coverage offered and also a code to indicate no coverage was offered. Code for that is "1H". Here are 2 pages from the IRS site that might give you a start: Information Reporting for ALEs and Q&A on Employer Provisions. It appears that the IRS hasn't yet finalized a method of assessing the penalty. From the 2nd page linked above, see #27 & 28 where it says that IRS will contact the ALE about the assessment.

More details are needed. I don't think there is any capital gain. If you are thinking this partner has been relieved of a liability you are not thinking correct. All general partners are fully liable for all partnership debt even after termination of the partnership. He may still be personally liable to banks or other partners. Just because there is a negative book capital account does not mean there is a liability, it could simply be from partnership losses that were not allowed by the partners individual tax return due to outside partner basis. If he made a contribution to the negative account (to make zero) it would not be a taxable event but would simply increase his outside tax basis. It could be that all partners have an equal negative capital account from losses of non-recourse loans. This is partnership accounting not corporate accounting. Remember a partnership is nothing more than two or more sole proprietorships. A negative equity account of a sole proprietorship does not create a capital gain for the owner.