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26 U.S.C. § 6055 — Reporting of health insurance coverage
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Every person who provides minimum essential coverage to an individual during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
**(b) Form and manner of return**
(1) **In general** — A return is described in this subsection if such return—
(A) is in such form as the Secretary may prescribe, and
(B) contains—
(i) the name, address and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy,
(ii) the dates during which such individual was covered under minimum essential coverage during the calendar year,
(iii) in the case of minimum essential coverage which consists of health insurance coverage, information concerning—
(I) whether or not the coverage is a qualified health plan offered through an Exchange established under section 1311 of the Patient Protection and Affordable Care Act, and
(II) in the case of a qualified health plan, the amount (if any) of any advance payment under section 1412 of the Patient Protection and Affordable Care Act of any cost-sharing reduction under section 1402 of such Act or of any premium tax credit under section 36B with respect to such coverage, and
(iv) such other information as the Secretary may require.
For purposes of subparagraph (B)(i), in the case of any individual whose name is required to be set forth in a return under subsection (a), if the person required to make a return under such subsection is unable to collect information on the TINs of such individuals, the Secretary may allow the individual’s full name and date of birth to be substituted for the name and TIN.
(2) **Information relating to employer-provided coverage** — If minimum essential coverage
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Source file: Laws/federal/codes/united-states-code/title-26/section-6055-reporting-of-health-insurance-coverage--48bd6608b9.md
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Source location: Title 26, Chapter 61, § 6055; chapter-061-information-and-returns.md
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**(a) In general** Every person who provides minimum essential coverage to an individual during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
**(b) Form and manner of return**
(1) **In general** — A return is described in this subsection if such return—
(A) is in such form as the Secretary may prescribe, and
(B) contains—
(i) the name, address and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy,
(ii) the dates during which such individual was covered under minimum essential coverage during the calendar year,
(iii) in the case of minimum essential coverage which consists of health insurance coverage, information concerning—
(I) whether or not the coverage is a qualified health plan offered through an Exchange established under section 1311 of the Patient Protection and Affordable Care Act, and
(II) in the case of a qualified health plan, the amount (if any) of any advance payment under section 1412 of the Patient Protection and Affordable Care Act of any cost-sharing reduction under section 1402 of such Act or of any premium tax credit under section 36B with respect to such coverage, and
(iv) such other information as the Secretary may require.
For purposes of subparagraph (B)(i), in the case of any individual whose name is required to be set forth in a return under subsection (a), if the person required to make a return under such subsection is unable to collect information on the TINs of such individuals, the Secretary may allow the individual’s full name and date of birth to be substituted for the name and TIN.
(2) **Information relating to employer-provided coverage** — If minimum essential coverage provided to an individual under subsection (a) consists of health insurance coverage of a health insurance issuer provided through a group health plan of an employer, a return described in this subsection shall include—
(A) the name, address, and employer identification number of the employer maintaining the plan,
(B) the portion of the premium (if any) required to be paid by the employer, and
(C) if the health insurance coverage is a qualified health plan in the small group market offered through an Exchange, such other information as the Secretary may require for administration of the credit under section 45R (relating to credit for employee health insurance expenses of small employers).
**(c) Statements to be furnished to individuals with respect to whom information is reported**
(1) **In general** — Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(A) the name and address of the person required to make such return and the phone number of the information contact for such person, and
(B) the information required to be shown on the return with respect to such individual.
(2) **Time for furnishing statements** — The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(3) **11 So in original. Two pars. (3) have been enacted. Alternative manner of furnishing statements** — For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement required under paragraph (1) if—
(A) such person provides clear, conspicuous, and accessible notice (at such time and in such manner as the Secretary may provide) that any individual to whom a statement would otherwise be required to be furnished under paragraph (1) may request a copy of such statement, and
(B) such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—
(i) January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or
(ii) 30 days after the date of such request.
(3) **1 Electronic delivery** — An individual shall be deemed to have consented to receive the statement under this subsection in electronic form if such individual has affirmatively consented at any prior time, to the person required to make such statement, to receive such statement in electronic form. The preceding sentence shall not apply if the individual revokes such consent in writing.
**(d) Coverage provided by governmental units** In the case of coverage provided by any governmental unit or any agency or instrumentality thereof, the officer or employee who enters into the agreement to provide such coverage (or the person appropriately designated for purposes of this section) shall make the returns and statements required by this section.
**(e) Minimum essential coverage** For purposes of this section, the term “minimum essential coverage” has the meaning given such term by section 5000A(f).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Reasonable cause waiver** No penalty shall be imposed under this part with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.
**(b) Payment of penalty** Any penalty imposed by this part shall be paid on notice and demand by the Secretary and in the same manner as tax.
**(c) Special rule for failure to meet magnetic media requirements** No penalty shall be imposed under section 6721 solely by reason of any failure to comply with the requirements of the regulations prescribed under section 6011(e)(2), except to the extent that such a failure occurs with respect to more than the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns or with respect to a return described in section 6011(e)(4).
**(d) Definitions** For purposes of this part—
(1) **Information return** — The term “information return” means—
(A) any statement of the amount of payments to another person required by—
(i) section 6041(a) or (b) (relating to certain information at source),
(ii) section 6042(a)(1) (relating to payments of dividends),
(iii) section 6044(a)(1) (relating to payments of patronage dividends),
(iv) section 6049(a) (relating to payments of interest),
(v) section 6050A(a) (relating to reporting requirements of certain fishing boat operators),
(vi) section 6050N(a) (relating to payments of royalties),
(vii) section 6051(d) (relating to information returns with respect to income tax withheld),
(viii) section 6050R (relating to returns relating to certain purchases of fish), or
(ix) section 110(d) (relating to qualified lessee construction allowances for short-term leases),
(B) any return
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6724
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Federal law — U.S. Code and appendices · legal_authorities
Not later than June 30 of each year, the Secretary of the Treasury, acting through the Internal Revenue Service and in consultation with the Secretary of Health and Human Services, shall send a notification to each individual who files an individual income tax return and who is not enrolled in minimum essential coverage (as defined in [section 5000A of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5000A&num=0&edition=prelim)). Such notification shall contain information on the services available through the Exchange operating in the State in which such individual resides.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 18092
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Federal law — U.S. Code and appendices · legal_authorities
**(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).
**(b) Form and manner of return** A return is described in this subsection if such return—
(1) is in such form as the Secretary may prescribe, and
(2) contains—
(A) the name, date, and employer identification number of the employer,
(B) a certification as to whether the employer offers to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan (as defined in section 5000A(f)(2)),
(C) if the employer certifies that the employer did offer to its full-time employees (and their dependents) the opportunity to so enroll—
(i) the length of any waiting period (as defined in section 2701(b)(4) of the Public Health Service Act) with respect to such coverage,
(ii) the months during the calendar year for which coverage under the plan was available,
(iii) the monthly premium for the lowest cost option in each of the enrollment categories under the plan, and
(iv) the employer share of the total allowed costs of benefits provided under the plan,
(D) the number of full-time employees for each month during the calendar year,
(E) the name, address, and TIN of each full-time employee during the calendar year and the months (if any) during which such employee (and any dependents) were covered under any such health benefits plans, and
(F) such other information as the Secretary may require.
The Secretary shall have the authority to review the accuracy of the information provided under this subsection, includ
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6056
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Subject to subsection (b), the provisions of (including any amendment made by) the Patient Protection and Affordable Care Act (Public Law 111–148) and of title I and subtitle B of title II of the Health Care and Education Reconciliation Act of 2010 (Public Law 111–152) shall not apply with respect to—
(1) expatriate health plans;
(2) employers with respect to such plans, solely in their capacity as plan sponsors for such plans; or
(3) expatriate health insurance issuers with respect to coverage offered by such issuers under such plans.
**(b) Minimum essential coverage and reporting requirements**
(1) **In general** — For the purpose of [section 5000A(f) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5000A/f&num=0&edition=prelim), and any other section of title 26 that incorporates the definition of minimum essential coverage under such section 5000A(f) by reference:
(A) An expatriate health plan offered to primary enrollees who are described in subsections (d)(3)(A) and (d)(3)(B) of this section shall be treated as an eligible employer sponsored plan under 5000A(f)(2) of such title.
(B) An expatriate health plan offered to primary enrollees who are described in subsection (d)(3)(C) of this section shall be treated as a plan in the individual market under section 5000A(f)(1)(C) of such title. This subparagraph shall apply solely for the purposes of sections 36B, 5000A, and 6055 of such title.
(2) **Exception** — Subsection (a) shall not apply with respect to [section 6055 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6055&num=0&edition=prelim), or sections 4980H and 6056 of such title in the case of an applicable large employer (as defined in section 4980H
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 18014
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Federal law — U.S. Code and appendices · legal_authorities
Page 3407
TITLE 26—INTERNAL REVENUE CODE
§ 6055
THREAT OF AUDIT PROHIBITED TO COERCE TIP
REPORTING ALTERNATIVE COMMITMENT AGREEMENTS
Pub. L. 105–206, title III, § 3414, July 22, 1998, 112 Stat.
755, provided that: ‘‘The Secretary of the Treasury or
the Secretary’s delegate shall instruct employees of
the Internal Revenue Service that they may not
threaten to audit any taxpayer in an attempt to coerce
the taxpayer into entering into a Tip Reporting Alter-
native Commitment Agreement.’’
MODIFICATION OF TIPS ALLOCATION METHOD
Pub. L. 99–514, title XV, § 1571, Oct. 22, 1986, 100 Stat.
2765, provided that: ‘‘Effective for any payroll period
beginning after December 31, 1986, an establishment
may utilize the optional method of tips allocation de-
scribed in the last sentence of section 31.6053–3(f)(1)(iv)
of the Internal Revenue Regulations only if such estab-
lishment employs less than the equivalent of 25 full-
time employees during such payroll period.’’
STUDY OF TIP COMPLIANCE
Pub. L. 97–248, title III, § 314(c), Sept. 3, 1982, 96 Stat.
605, directed Secretary of the Treasury or his delegate
to submit before Jan. 1, 1987, to Committee on Ways
and Means of House of Representatives and to Com-
mittee on Finance of Senate a report with respect to
tip compliance in food and beverage service industry.
Such study to include, but not be limited to, an anal-
ysis of tipping patterns, tip-sharing arrangements, and
tip compliance patterns.
SUBPART D—INFORMATION REGARDING HEALTH
INSURANCE COVERAGE
Sec.
6055.
Reporting of health insurance coverage.
6056.
Certain employers required to report on
health insurance coverage.
Editorial Notes
PRIOR PROVISIONS
A prior subpart D, consisting of section 6056, related
to information concerning private foundations, pr
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6055
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