Health >> Health Care Reform (PPACA) >> Informational Reporting/W2


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Regulatory — administrative rules and information from U.S. offices and agencies

Judicial — current and past court cases and amicus briefs

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Press Releases — Council statements and advisories to the news media

See Also — for related information

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(Items in italic are available only to Council members.)

Official Source Documents

January 11, 2016 — IRS Questions and Answers about Health Care Information Forms for Individuals (Forms 1095-A, 1095-B, and 1095-C)

December 28, 2015 — IRS Notice 2016-04: Extension of Due Dates for 2015 Information Reporting Under ACA

December 16, 2015 — IRS Notice 2015-87: Further Guidance on the Application of the Group Health Plan Market Reform Provisions of the Affordable Care Act to Employer-Provided Health Coverage and on Certain Other Affordable Care Act Provisions

September 17, 2015 — IRS Notice 2015-68: Information Reporting on Minimum Essential Coverage

September 16, 2015 — IRS Final Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Form 1094-B: Transmittal of Health Coverage Information Returns

September 16, 2015 — IRS Final Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Form 1095-B Health Coverage

September 16, 2015 — IRS Final Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Instructions for Forms 1094-C and 1095-C

September 16, 2015 — IRS Final Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Form 1095-C Employer-Provided Health Insurance Offer and Coverage

September 16, 2015 — IRS Final Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return

September 16, 2015 — IRS Final Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Instructions for Forms 1094-B and 1095-B

August 12, 2015 — IRS Final and Temporary Regulations on Extension of Time to File Certain Information Returns

August 12, 2015 — IRS Proposed Rule on Extension of Time to File Certain Information Returns

August 7, 2015 — IRS Draft Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Form 1095-C Employer-Provided Health Insurance Offer and Coverage

August 7, 2015 — IRS Draft Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Instructions for Forms 1094-B and 1095-B

August 7, 2015 — IRS Draft Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Instructions for Forms 1094-C and 1095-C

August 7, 2015 — IRS Draft Instructions and Forms for Information Reporting (Code Sections 6055 & 6065) Form 1095-B Health Coverage

June 18, 2015 — IRS Draft Forms for Information Reporting (Code Sections 6055 & 6056) Form 1095-C: Employer Provided Health Insurance Offer and Coverage

June 18, 2015 — IRS Draft Forms for Information Reporting (Code Sections 6055 & 6056) Form 1095-B: Health Coverage

June 18, 2015 — IRS Draft Forms for Information Reporting (Code Sections 6055 & 6056) Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return

June 16, 2015 — IRS Draft Forms for Info Rpting (Code Sections 6055 & 6056): Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Info Return

June 16, 2015 — IRS Draft Forms for Info Rpting (Code Sections 6055 & 6056): Form 1095-C: Employer Provided Health Insurance Offer and Coverage

June 16, 2015 — IRS Draft Forms for Info Rpting (Code Sections 6055 & 6056): Form 1095-B: Health Coverage

May 19, 2015 — IRS Questions and Answers on Reporting of Offers of Health Insurance Coverage by Employers (Section 6056)

May 19, 2015 — IRS Questions and Answers about Employer Information Reporting on Form 1094-C and Form 1095-C

March 30, 2015 — FAQs about Affordable Care Act Implementation Part XXIV: Summary of Benefits and Coverage

March 30, 2015 — Form 1095-C: Employer Provided Health Insurance Offer and Coverage - FAQs about Affordable Care Act Implementation Part XXIV

February 9, 2015 — IRS Final Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Instructions for Form 1094-C and Form 1095-C

February 9, 2015 — IRS Final Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Instructions for Form 1094-B and Form 1095-B

February 9, 2015 — IRS Final Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Form 1095-B: Health Coverage

February 9, 2015 — IRS Final Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Form 1095-C: Employer Provided Health Insurance Offer and Coverage

August 29, 2014 — Questions and Answers on Reporting of Offers of Health Insurance Coverage by Employers (Section 6056)

August 29, 2014 — Questions and Answers on Information Reporting by Health Coverage Providers (Section 6055)

August 28, 2014 — IRS Draft Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Instructions for Form 1095-A

August 28, 2014 — IRS Draft Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Instructions for Form 1094-C and Form 1095-C

August 28, 2014 — IRS Draft Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Instructions for Form 1094-B and Form 1095-B

August 28, 2014 — IRS Draft Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Form 1094-C: Transmittal of Employer-Provided Health Ins Offer & Coverage Info Return

August 28, 2014 — IRS Draft Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Form 1094-B: Transmittal of Health Coverage Information Returns

August 28, 2014 — IRS Draft Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Form 1095-A: Health Insurance Marketplace Statement

August 28, 2014 — IRS Draft Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Form 1095-B: Health Coverage

August 28, 2014 — IRS Draft Forms & Instructions for Info Rpting (Code Sections 6055 & 6056): Form 1095-C: Employer Provided Health Insurance Offer and Coverage

April 30, 2014 — Corrections to IRS Final Regulations on Information Reporting of Minimum Essential Coverage

March 10, 2014 — IRS Final Regulations on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans

March 10, 2014 — IRS Final Regulations on Information Reporting of Minimum Essential Coverage

September 5, 2013 — IRS Notice of Proposed Rulemaking on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans

September 5, 2013 — IRS Notice of Proposed Rulemaking on Information Reporting of Minimum Essential Coverage

April 26, 2012 — IRS Notice 2012-32: Request for Comments on Reporting of Health Insurance Coverage Under Code Section 6055

April 26, 2012 — IRS Notice 2012-33: Request for Comments on Reporting of Health Insurance Coverage Under Code Section 6056

February 15, 2012 — IRS Questions and Answers Regarding IRS Notice 2012-09: Interim Guidance on Informational Reporting to Employees of the Cost of Group Health Insurance Coverage

February 15, 2012 — IRS Compliance Chart Regarding IRS Notice 2012-09: Interim Guidance on Informational Reporting to Employees of the Cost of Group Health Insurance Coverage

January 3, 2012 — IRS Notice 2012-09: Interim Guidance on Informational Reporting to Employees of the Cost of Group Health Insurance Coverage

Council Materials

December 24, 2015 — Council Letter to IRS Recommending Streamlined Extension Request Process

December 18, 2015 — Highlights from the Obama Administration’s October 2015 Regulatory Agendas and IRS Priority Guidance Plan

November 16, 2015 — Council Letter to IRS Regarding Notice 2015-68 – Section 6055 (Information Reporting on Minimum Essential Coverage)

April 14, 2015 — Benefits Briefing Webinar Presentation Slides: PPACA Information Reporting Part II, Forms and Instructions 1095-B and 1094-B

November 4, 2014 — Council Comments to IRS on Draft 2014 Tax Forms and Instructions (Forms 1094-C, Form 1095-B and Form 1095-C)

May 22, 2014 — P4P Presentation Slides: Employer Information Reporting Requirements (Internal Revenue Code Sections 6055 and 6056) (Tammy Killion & Seth Perretta, Groom Law Group)

November 21, 2013 — P4P Slides: Appl of Mkt Reforms to HRAs, FSAs; FSA Carryover Guidance: IRS Modification of FSA "Use or Lose" Rule (Chris Keller, Groom Law Group)

November 21, 2013 — P4P Slides: Appl of Mkt Reforms to HRAs, FSAs; FSA Carryover Guidance: HRAs, FSAs, EAPs, EPPs and 125 Plans (Seth Perretta, Crowell & Moring)

November 18, 2013 — Testimony of Seth Perretta (Crowell & Moring) on behalf of American Benefits Council in IRS Hearing on PPACA Information Reporting under Sections 6055 & 6056

November 8, 2013 — Council Comments (with SVEF) to IRS on Proposed Regulations Governing PPACA Information Reporting (Code Sections 6055 & 6056)

October 11, 2013 — BENEFITS BLUEPRINT: IRS Issues Proposed Rules on New Information Reporting for Employers and Issuers under PPACA (Part 2 of 2)

September 27, 2013 — P4P Presentation Slides: Employer Reporting Requirements (Sections 6055 & 6056) (Seth Perretta, Crowell & Moring)

February 14, 2013 — BENEFITS BLUEPRINT: Employer Obligations to Share and Report Coverage and Affordability Information under PPACA (Part 1 of 2)

June 11, 2012 — Council Comments to IRS Regarding Notices 2012-32 (Request for Comments on Rpting of HI Coverage Under Code Section 6055) & IRS Notice 2012-33 (Code Section 6056)

February 1, 2012 — P4P Presentation Slides: Form W2 Guidance and Essential Benefits Requirements (Seth Perretta & Allison Ullman, Crowell & Moring)

January 9, 2012 — Summary of IRS Guidance on Form W2 Informational Reporting (Courtesy of Crowell & Moring)

Official Source Documents
Council Materials

December 29, 2015 — Council applauds IRS for issuance of ACA employer reporting relief
December 29, 2015 — Council applauds IRS for issuance of ACA employer reporting relief