IRS Issues Draft Instructions for ACA Reporting Under Code Sections 6055 and 6056

The ACA created new reporting requirements under Internal Revenue Code sections 6055 and 6056, which require certain employers to provide information to the IRS about the health plan coverage they offer (or do not offer) to their employees. On Aug. 28, 2014, the IRS released draft instructions for forms that employers will use to report under sections 6055 and 6056. Related draft forms were released in July 2014. These instructions clarify which forms should be used by each reporting entity, including the specific sections that each reporting entity should complete. In addition, the instructions provide detailed information on how the forms should be completed and filed.

These forms and instructions are draft versions only, and should not be relied upon for filing. The IRS may make changes prior to releasing final versions. The IRS expects that these forms and instructions will be finalized later this year.

Q&As on Reporting by Health Coverage Providers – Section 6055

Q&As on Employer Reporting of Health Coverage – Section 6056

Draft Instructions forĀ 1094-B and 1095-B

Draft Instructions forĀ 1094-C and 1095-C


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The information provided is for informational purposes only and does not constitute legal advice. The information above contains only a summary of the applicable legal provisions and does not purport to cover every aspect of any particular law, regulation or requirement. Depending on the specific facts of any situation, there may be additional or different requirements. This is to be used only as a guide and not as a definitive description of your compliance obligations.