The Affordable Care Act (ACA) created new reporting requirements under 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) or provide to their employees.
• Final forms and instructions for reporting under Sections 6055 and 6056 are available.
• Two new “Offer of Coverage” codes are included on Form 1095-C, to indicate conditional offers to spouses.
• Other minor changes were made from the 2015 forms and clarifications have been added to the instructions on certain topics.
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