The Affordable Care Act (ACA) created reporting requirements under Internal Revenue Code (Code) Sections 6055 and 6056. Under these rules, certain employers must provide information to the IRS about the health plan coverage they offer (or do not offer) to their employees.

Under these reporting rules, any reporting entity that is required to file at least 250 individual statements under Sections 6055 or 6056 must file electronically. This ACA Overview describes the process for reporting electronically under Section 6055 and Section 6056.

To read the entire overview, click HERE.