A self-insured health plan for employees,.a grandfathered health plan offered in a group market,.a plan provided by a governmental employer, such as the Federal Employees Health Benefit program, or.a plan or coverage offered in the small or large group market within a state,.
Group health insurance coverage for employees under –. 6. What is eligible employer-sponsored coverage? More information about minimum essential coverage is provided in section 5000A(f) PDF, in regulations under section 5000A, and in our section 5000A questions and answers. Coverage recognized by HHS as minimum essential coverage. Certain coverage provided to business owners who aren’t employees. Coverage through a Basic Health Program (BHP) standard health plan. Department of Defense Nonappropriated Fund Health Benefits Program. Health coverage provided to Peace Corps volunteers. Comprehensive health care programs offered by the Department of Veterans Affairs. Children's Health Insurance Program (CHIP) coverage. Medicare Part A coverage and Medicare Advantage plans. Individual market coverage, including qualified health plans offered by the Health Insurance Marketplace, health insurance provided through a student health plan, catastrophic coverage, or coverage under an expatriate health plan for non-employees. Minimum essential coverage means health coverage under any of the following programs: The executive department or agency of a governmental unit that provides coverage under a government-sponsored program. Plan sponsors of self-insured group health plan coverage, and. Health insurance issuers, or carriers, for insured coverage (but see below regarding certain limited exceptions),. Employers that are health coverage providers (for example, employers with self-insured health plans) may also be interested in reviewing regulations under section 6056 and our questions and answers regarding information reporting requirements for certain large employers and our questions and answers about Forms 1094-C and 1095-C.īack to top Who is Required to Report 4. Who is required to report under section 6055?Īny person that provides minimum essential coverage to an individual must report to the IRS and furnish statements to individuals, including the following: The regulations under section 6055 and proposed regulations under section 6055 provide further guidance on the information reporting requirements for health coverage providers. 
Where can I find more information about the information reporting requirements for health coverage providers? The information reporting requirements were first effective for coverage provided in 2015. Health coverage providers are required to file information returns with the IRS and furnish statements to individuals each year to report coverage information for the previous calendar year. For information on transition relief, see Extended Due Dates and Transition Relief.ģ. When did the information reporting requirements go into effect?
The information primarily is used by the IRS to administer – and by individuals to show compliance with – the individual shared responsibility provision in section 5000A. The Affordable Care Act added section 6055 to the Internal Revenue Code, which requires every provider of minimum essential coverage to report coverage information by filing an information return with the IRS and furnishing a statement to individuals. What are the information reporting requirements for providers of health coverage? Extended Due Dates and Transition Relief: Questions 19-37īasics of Provider Reporting 1.How and When to Report the Required Information: Questions 19-28.What Information Must Providers Report: Questions 15-18.Who is Required to Report: Questions 4-14.Basics of Provider Reporting: Questions 1-3.Information reporting under section 6055 is required for health coverage providers. More information is available on the information reporting for providers of minimum essential coverage page.
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