ACA Reporting

Section 6055 & 6056

The Affordable Care Act (ACA) created reporting requirements under Internal Revenue Code (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) to their employees.

Who Reports What?

Small Employer (Insured Plan)Small Employer (Self-Insured Plan)ALE (Insured Plan)ALE (Self-Insured Plan)
Nothing (except maybe an HRA)Section 6055Section 6056Sections 6055 and 6056
Nothing (except maybe an HRA)Information about individuals covered under the planInformation about offer of coverage to FT employeesInformation about individuals covered under the plan AND offer of coverage to FT employees
Nothing (except maybe an HRA)Form 1094-B
Form 1095-B
Form 1094-C
Form 1095-C
(Parts I and II)
Form 1094-C
Form 1095-C
(Parts I, II and III)


  • The ACA imposes PCORI fees on health insurers and self-insured plan sponsors.
  • These fees are widely known as PCORI fees, although they may also be called PCOR fees or comparative effectiveness research (CER) fees.
  • The fee applies to policy or plan years ending on or after October 1, 2012, and before Oct. 1, 2019.

W-2 Reporting

The health care reform law requires employers to report the total cost of employer-sponsored group health plan coverage on their employees’ Forms W-2. The purpose of this reporting requirement is to provide information to employees regarding how much their health coverage costs. It does not mean that the cost of the coverage is taxable.

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