Required ACA Reporting



Under the Individual Shared Responsibility provision of the Affordable Care Act (ACA), a tax penalty is imposed on individuals that do not maintain coverage under a health plan that provides minimum essential coverage (MEC). The reporting requirements of MEC are declared in Internal Revenue Code (IRC) Section 6055.

6055 Reporting on Form 1095-B

Provided by Insurer for insured medical plan; by employer for a self-insured medical plan

Provided to each covered “responsible individual” (e.g., employee, COBRA QB, retiree)

Provided by March 2, 2017 for coverage in prior calendar year

Transmitted with employer’s Form 1094-B to IRS by February 28, 2017 (March 31, 2017 if filed electronically)

Some HRAs are subject to being reported



Under the Individual Shared Responsibility provision of the Affordable Care Act (ACA), a tax penalty is imposed on individuals that do not maintain coverage under a health plan that provides minimum essential coverage (MEC). The reporting requirements of MEC are declared in Internal Revenue Code (IRC) Section 6055.

6055 Reporting on Form 1095-B

Provided by Insurer for insured medical plan; by employer for a self-insured medical plan

Provided to each covered “responsible individual” (e.g., employee, COBRA QB, retiree)

Provided by March 2, 2017 for coverage in prior calendar year

Transmitted with employer’s Form 1094-B to IRS by February 28, 2017 (March 31, 2017 if filed electronically)

Some HRAs are subject to being reported




The Play-or-Pay provision of the ACA can impose excise tax penalties on applicable large employers (ALEs) not offering their group medical plan to enough full time employees and dependents or the coverage offered is not of minimum value and affordable. The ALE’s reporting requirements are declared in IRC Section 6056.

6056 Reporting on Form 1095-C

Provided by applicable large employer (ALE)

Provided to each full time employee

Provided by March 2, 2017 for coverage offered in prior calendar year

Transmitted with employer’s Form 1094-C to IRS by February 28, 2017 (March 31, 2017 if filed electronically)

Some HRAs are subject to being reported



The Play-or-Pay provision of the ACA can impose excise tax penalties on applicable large employers (ALEs) not offering their group medical plan to enough full time employees and dependents or the coverage offered is not of minimum value and affordable. The ALE’s reporting requirements are declared in IRC Section 6056.


6056 Reporting on Form 1095-C

Provided by applicable large employer (ALE)

Provided to each full time employee

Provided by March 2, 2017 for coverage offered in prior calendar year

Transmitted with employer’s Form 1094-C to IRS by February 28, 2017 (March 31, 2017 if filed electronically)

Some HRAs are subject to being reported


The Play-or-Pay provision of the ACA can impose excise tax penalties on applicable large employers (ALEs) not offering their group medical plan to enough full time employees and dependents or the coverage offered is not of minimum value and affordable. The ALE’s reporting requirements are declared in IRC Section 6056.

6056 Reporting on Form 1095-C

Provided by applicable large employer (ALE)

Provided to each full time employee

Provided by March 2, 2017 for coverage offered in prior calendar year

Transmitted with employer’s Form 1094-C to IRS by February 28, 2017 (March 31, 2017 if filed electronically)

Some HRAs are subject to being reported


For downloads and more information on the Affordable Care Act, be sure to visit Keeping Up with Health Care Reform and Compliance Buzz.