Sections 6055/6056 Reporting

Sections 6055 and 6056 were added to the Internal Revenue Code to facilitate administration of the individual mandate and the employer mandate.

The attachment provides information on effective dates, who must comply, the reporting mandate and reporting deadlines. More detailed information about what information must be included in the returns to the IRS is also provided.

The Affordable Care Act requires health insurers, employers and government programs that provide minimum essential coverage to file an annual information report with the IRS indicating the individuals who were covered each month by minimum essential coverage and to employees that were covered. Additionally, large employers subject to the employer mandate must report coverage information to the IRS and to all employees that were offered health coverage by the employer.

For reporting in 2018 (for calendar year 2017), applicable large employers can use the following final forms to comply with Sections 6055 and 6056:

  • Form 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns)
  • Form 1095-C (Employer-Provided Health Insurance Offer and Coverage)

Here are instructions: Instructions for Forms 1094-C and 1095-C

For reporting in 2018 (for calendar year 2017), all other employers can use:

Here are the instructions: Instructions for Forms 1094-B and 1095-B

Section 6055 and 6056 reporting requirements