The Affordable Care Act (ACA) added Section 6056 to the Internal Revenue Code (IRC) requiring annual information reporting to the Internal Revenue Service (IRS) by applicable large employers with fully insured plans relating to the health insurance that the employer offers (or does not offer) to full-time employees and their dependents.
Section 6055 requires annual information reporting to the IRS by health insurance issuers, employers with self-insured plans, government agencies, and other providers of health coverage.
Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage
Related Pages in Employer Mandate Section
- §4980H – Shared responsibility for employers regarding Health Insurance
- 6056 Reporting
- Employer Group or Individual Coverage?
- Employer Mandate – Historical Info
- Employer Mandate DELAYED till 2016…
- Mandate – Employee Definition?
- W – 2 Reporting