FAQs for Employer Reporting Under Sections 6055 and 6056

Employers have two separate reporting and employee statement requirements as outlined in IRC Section 6055 and Section 6056.

• Section 6055 reporting applies to employers of any size that sponsor a self-insured (including level-funded) group health plan, government agencies that administer government-sponsored health insurance coverage, and any other entity that provides minimum essential coverage (MEC) to individuals. The purpose of Section 6055 reporting is to report the months in which an individual is enrolled in health coverage. Section 6055 reporting may be reported on Forms 1094-B and 1095-B or on Forms 1094-C and 1095-C. (Forms 1094-B and 1094-C are the transmittal forms that accompany the corresponding Forms 1095-B and 1095-C information reports.)
• Section 6056 reporting applies to all employers subject to the employer mandate (generally, those with 50 or more FTEs and full-time equivalents). The purpose of Section 6056 reporting is to report the months in which an employer makes an offer of health coverage to its full-time employees. Section 6056 reporting must be reported on Forms 1094-C and 1095-C.

Employers that are subject to both Sections 6055 and 6056 (i.e., self-insured employers with 50 or more FTEs, including fulltime equivalents) may combine their reporting and use only Forms 1094-C and 1095-C to report both the offer of coverage and enrollment in coverage. Notably, Form 1095-C is divided into two sections to facilitate combined reporting for employers that are both large and self-insured (including level-funded).

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