ARTICLE · 06 JANUARY 2016

IRS Extends Deadlines For ACA Reporting

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Added by the ACA, Sections 6055 and 6056 of the Internal Revenue Code (Code) impose new information reporting obligations on providers of health care coverage.

United StatesEmployment and HR

Katharina Babich

Martin Moderson

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Added by the ACA, Sections 6055 and 6056 of the Internal Revenue Code (Code) impose new information reporting obligations on providers of health care coverage. In general, insurers and self-insured employers providing minimum essential coverage to any individual during a calendar year are required to report information regarding such coverage to the IRS on Forms 1094-B and 1095-B. Similarly, "applicable large employers" are required to report information to the IRS on Forms 1094-C and 1095-C regarding offers of coverage to their "full-time employees" (as such terms are defined for purposes of ACA's employer coverage mandate) during a calendar year. In both cases, the reporting entity is also required to furnish a statement to each relevant individual regarding such coverage or offer of coverage.

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