Section 6056

The health insurance issuer or carrier is responsible for reporting that health coverage.

Section 6056. Section 6056 reporting includes two forms for the ale. For more detailed codes research information including annotations and citations please visit westlaw. However if the employer is subject to the employer shared responsibility provisions in section 4980h it is responsible for reporting information under section 6056 about the coverage it offers to its full time employees.

Section 6056 requires those employers to report to the irs information about the health care coverage if any they offered to full time employees in order to administer the employer shared responsibility provisions of section 4980h of the code. This information also must be provided to employees. 6056 a in general every applicable large employer required to meet the requirements of section 4980h with respect to its full time employees during a calendar year shall at such time as the secretary may prescribe make a return described in subsection b.

Section 6056 of the internal revenue code the affordable care act aca provision requires applicable large employers ales to report group medical coverage that was offered to employees during the prior calendar years. An fte is a combination of part time workers whose hours add up to full time work. Under the law full time work is defined as an average of 30 hours week or more.

94 455 title xix 1906 b 13 a oct. 96 603 1 c dec. 6056 b form and manner of return.

Ales must use forms 1094 c and 1095 c to report their aca information under section 6056. 91 172 title i 101 d 3 dec. Certain employers are required to report to the irs information about whether they offered health coverage to their employees and if so information about the coverage offered.

Section 6056 irs section 6056 states that applicable large employers must provide minimum essential coverage to their full time employees and report that to the irs and furnish statements to their employees. These faqs address these reporting requirements. 30 1969 83 stat.