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Text of IRS Q&As on Information Reporting by Health Coverage Providers (Section 6055)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Sept. 23, 2014
29 questions and answers. Topics: [1] Basics of Provider Reporting (Questions 1-4); [2] Who is Required to Report (Questions 5-15); [3] What Information Must Providers Report (Questions 16-19); and [4] How and When to Report the Required Information (Questions 20-29). Updated online September 22, 2014.

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