The IRS has reminded employers and insurers of various deadlines under the Affordable Care Act’s (ACA) new reporting requirements (Section 6055 reporting and Section 6056 reporting). The IRS had encouraged voluntary reporting starting in 2015 for the 2014 plan year. Mandatory reporting begins in 2016 for the 2015 plan year.

“The new forms and instructions closely follow versions that were published earlier this year, but make a few changes and clarifications,” Edward Leeds, counsel, Ballard Spahr, LLP, Philadelphia, told Wolters Kluwer. “One clarification concerns what happens when an employer offers employees an insured health plan together with a health reimbursement account. Contrary to prior guidance, the employer will no longer need to report on coverage under the HRA. This exception extends to certain other situations where the availability of one type of minimum essential coverage is contingent on enrollment in another,” Leeds explained.


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