26 U.S.C. § 6055 — Reporting of health insurance coverage

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, prior to repeal by Pub. L. 96–603, § 1(c), Dec. 28, 1980, 94 Stat. 3504. AMENDMENTS 2010—Pub. L. 111–148, title X, § 10108(j)(3)(G), Mar. 23, 2010, 124 Stat. 915, which directed substitution of ‘‘Cer- tain employers’’ for ‘‘Large employers’’ in item 6056 in the table of sections for subpart D of part III of sub- chapter A of chapter 1, was executed to this table of sections, which is for subpart D of part III of sub- chapter A of chapter 61, to reflect the probable intent of Congress. Pub. L. 111–148, title I, § 1514(c), Mar. 23, 2010, 124 Stat. 258, added item 6056. § 6055. Reporting of health insurance coverage (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 pre- scribe, 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 pri- mary insured and the name and TIN of each other individual obtaining coverage under the policy, (ii) the dates during which such indi- vidual was covered under minimum essen- tial coverage during the calendar year, (iii) in the case of minimum essential coverage which consists of health insur- ance 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 Pa- tient Protection and Affordable Care Act of any cost-sharing reduction under sec- tion 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 Sec- retary 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 in- formation 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 insur- ance issuer provided through a group health plan of an employer, a return described in this subsection shall include— (A) the name, address, and employer iden- tification number of the employer maintain- ing the plan, (B) the portion of the premium (if any) re- quired 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 re- quire for administration of the credit under section 45R (relating to credit for employee health insurance expenses of small employ- ers). (c) Statements to be furnished to individuals with respect to whom information is re- ported (1) In general Every person required to make a return under subsection (a) shall furnish to each indi- vidual whose name is required to be set forth in such return a written statement showing— (A) the name and address of the person re- quired 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 indi- vidual. Page 3408 TITLE 26—INTERNAL REVENUE CODE § 6056 1 So in original. Two pars. (3) have been enacted. (2) Time for furnishing statements The written statement required under para- graph (1) shall be furnished on or before Janu- ary 31 of the year following the calendar year for which the return under subsection (a) was required to be made. (3) 1 Alternative manner of furnishing state- ments For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the writ- ten statement required under paragraph (1) if— (A) such person provides clear, con- spicuous, 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 in- dividual, 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 con- sented to receive the statement under this subsection in electronic form if such indi- vidual 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 con- sent in writing. (d) Coverage provided by governmental units In the case of coverage provided by any gov- ernmental unit or any agency or instrumen- tality thereof, the officer or employee who en- ters into the agreement to provide such cov- erage (or the person appropriately designated for purposes of this section) shall make the re- turns and statements required by this section. (e) Minimum essential coverage For purposes of this section, the term ‘‘min- imum essential coverage’’ has the meaning given such term by section 5000A(f). (Added Pub. L. 111–148, title I, § 1502(a), Mar. 23, 2010, 124 Stat. 250; Pub. L. 118–167, § 2(a), Dec. 23, 2024, 138 Stat. 2584; Pub. L. 118–168, §§ 2(a), 3(b), Dec. 23, 2024, 138 Stat. 2586.) Editorial Notes REFERENCES IN TEXT Sections 1311, 1402, and 1412 of the Patient Protection and Affordable Care Act, referred to in subsec. (b)(1)(B)(iii), are classified to sections 18031, 18071, and 18082, respectively, of Title 42, The Public Health and Welfare. AMENDMENTS 2024—Subsec. (b)(1). Pub. L. 118–168, § 2(a), inserted concluding provisions. Subsec. (c)(3). Pub. L. 118–168, § 3(b), added par. (3) re- lating to electronic delivery. Pub. L. 118–167 added par. (3) relating to alternative manner of furnishing statements. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2024 AMENDMENT Pub. L. 118–168, § 2(b), Dec. 23, 2024, 138 Stat. 2586, pro- vided that: ‘‘The amendment made by this section [amending this section] shall apply to returns the due date for which is after December 31, 2024.’’ Pub. L. 118–168, § 3(c), Dec. 23, 2024, 138 Stat. 2587, pro- vided that: ‘‘The amendments made by this section [amending this section and section 6056 of this title] shall apply to statements the due date for which is after December 31, 2024.’’ Pub. L. 118–167, § 2(c), Dec. 23, 2024, 138 Stat. 2585, pro- vided that: ‘‘The amendments made by this section [amending this section and section 6056 of this title] shall apply to statements with respect to returns for calendar years after 2023.’’ EFFECTIVE DATE Pub. L. 111–148, title I, § 1502(e), Mar. 23, 2010, 124 Stat. 252, provided that: ‘‘The amendments made by this sec- tion [enacting this section and section 18092 of Title 42, The Public Health and Welfare, and amending section 6724 of this title] shall apply to calendar years begin- ning after 2013.’’ § 6056. Certain employers required to report on health insurance coverage (a) In general Every applicable large employer required to meet the requirements of section 4980H with re- spect to its full-time employees during a cal- endar year shall, at such time as the Secretary may prescribe, make a return described in sub- section (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 pre- scribe, and (2) contains— (A) the name, date, and employer identi- fication number of the employer, (B) a certification as to whether the em- ployer offers to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eli- gible employer-sponsored plan (as defined in section 5000A(f)(2)), (C) if the employer certifies that the em- ployer 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 cat- egories under the plan, and (iv) the employer share of the total al- lowed costs of benefits provided under the plan, (D) the number of full-time employees for each month during the calendar year,