HCR: Employer Reporting of Health Coverage – Code Sections 6055 & 6056

The ACA created new reporting requirements under Code Sections 6055 and 6056, which take effect for 2015. Under these new reporting rules, certain employers must provide information to the IRS about the health coverage they offer to their employees. Employers will use Forms 1094-B & 1095-B for Section 6055 reporting, and Forms 1094-C & 1095-C for Section 6056 reporting. The attached Legislative Brief summarizes these reporting rules. It has been updated for draft IRS forms and instructions for 2015.

Further questions regarding this information, please contact Alan Greenberg or Erin Odabashian at 440-893-9882.

Code Section 6055 – What Information Must be Reported

HCR Employer Reporting of Health Coverage – Code Sections 6055 and 6056

Code Section 6056 – What Information Must be Reported