Section 6055 & 6056 Reporting

When it was enacted, the Affordable Care Act really shook things up with the IRS’s Internal Revenue Code. Namely, it added Sections 6055 and 6056 to the code to outline how employers must report the health insurance coverage they offer each year.

So just what do these new sections say? We’re glad you asked!

Section 6055 & 6056 Requirements
The Sections 6055 and 6056 go into a lot of detail about what it is you need to report to the IRS after you’ve offered health insurance to your full-time employees.

• Section 6055 says that employers with self-funded plans and insurers who manage fully-insured plans must report information about the organization providing coverage.
• Section 6056 says that employers must report information about the employer offering coverage.

Reporting Requirements
If you’re considered an Applicable Large Employer - that is, if you have at least 50 full-time employees - you’re subject to the Section 6055 and 6056 reporting requirements each year. That means the IRS requires you provide the following information on Forms 1094-C and 1095-C:

• Detailed information on each employee (name, address, Social Security Number)
• Your total number of full-time employees
• Whether or not the coverage you offered met minimum essential coverage and minimum value
• Whether or not the coverage you offered was affordable, as well as how much each employee was required to pay
• Whether or not the coverage was offered to all of your full-time employees and their dependents.

Getting Started Reporting
If you’ve got everything squared away and are ready to report your MEC-meeting coverage, check out ExpressACAForms! We can create and e-file your ACA reporting forms safely and securely using the data you already have. Sign up for an account or contact our stellar customer support team to learn more!

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ACA Reporting for Employers & Health Insurers

In the world of ACA filing, no two returns will be the same. Similarly, how you e-file your return depends on what your role is in the providing of health insurance coverage to taxpayers. In other words, applicable large employers (ALEs) will file differently than how health insurance providers will.

ACA Reporting for Employers
All applicable large employers (ALEs), or those that have more than 50 full-time employees throughout the year, are required to report their offers of coverage on Forms 1094-C and 1095-C each year, beginning with the 2015 tax year. Copies of Form 1095-C must be sent to the IRS, as well as to each full-time employee who was offered at least minimum essential coverage (MEC) that year.

Smaller employers, those with fewer than 50 full-time employees, aren’t required to meet the same coverage providing standards as ALEs. However, if they do choose to offer fully-funded health coverage to their employees, it’ll need to be reported on Forms 1094-B and 1095-B.

ACA Reporting for Health Insurers
Those who don’t fall under the ALE category but still provide health insurance coverage for individuals throughout the year will need to report this on Forms 1094-B and 1095-B. Like Form 1095-C, copies of Form 1095-B need to be sent to the recipients of the coverage as well as to the IRS.


ExpressACAForms offers fast and easy e-filing for all filers of ACA Forms 1094 and 1095, ALEs, small employers, and health insurers alike. Create an account today to get started. And if you need any help, we’re available Monday through Friday, 9:00 a.m. to 6:00 p.m. at (704) 839-2270 and anytime at support@ExpressACAForms.com.

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