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Final IRS Forms and Instructions for Reporting Health Coverage Clarify Large Employer Requirements for 2015 and Beyond
Snell & WilmerLink to more items from this source
[Guidance Overview]
Mar. 10, 2015

"Starting in 2016, Code Section 6055 requires all entities providing 'minimum essential coverage' (MEC) to submit information to the IRS concerning each individual provided MEC in the preceding calendar year. Section 6055 also requires these entities to furnish statements containing equivalent information to certain covered individuals. Starting in 2016, Code Section 6056 requires all large employers to report to the IRS information regarding health coverage, if any, offered to full-time employees in the preceding calendar year. Large employers are also required to furnish statements containing similar information to each full-time employee."

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