The Affordable Care Act ("ACA") amended the Internal
Revenue Code ("Code") to require health coverage
information reporting under Code § 6055 for health insurance
issuers, self-insuring employers, government agencies, and other
providers of minimum essential coverage to report the coverage
provided; and under Code § 6056 for applicable large employers
(typically those with 50 or more full-time and full-time equivalent
employees in the previous year) to report the health insurance
offered or not offered to full-time employees. Regulations under
Code § 6055 and § 6056 require that a written statement
be furnished to individuals by January 31 of the following calendar
year and that information returns be filed with the IRS by February
28 or, if filing electronically, March 31 of the following calendar
year using Form 1094-B, Transmittal of Health Coverage Information
Returns, and Form 1095-B, Health Coverage, for reporting under Code
§ 6055 and Form 1094-C, Transmittal of
