Effective in 2015, the Affordable Care Act requires that employers "report" information about the health coverage they offer to employees. Internal Revenue Code Section 6055 requires employers and insurers to report information about the entity providing coverage, including contact information and a list of individuals with identifying information and the months they were covered. Under IRC Section 6056, entities must report information about the applicable large employer offering coverage and a list of full-time employees and information about the coverage offered to each, by month, including the cost of single (or employee only) coverage.

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