Title 26 — Internal Revenue CodeRelease 119-73
§6056 Certain employers required to report on health insurance coverage
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart D— - Information Regarding Health Insurance Coverage › § 6056
Summary
Large employers that must follow section 4980H must file a report, in the form and at the time the Treasury sets. The report must give the employer’s name, date, and employer ID number; say whether the employer offered minimum essential health coverage to full-time workers and their dependents; and, if coverage was offered, give the waiting period length, the months coverage was available, the lowest monthly premium for each enrollment category, and the employer’s share of allowed plan costs. The report must also list the number of full-time employees each month and give each full-time employee’s name, address, and tax ID plus the months they (and any dependents) were covered. The report may include any other information the Treasury requires. Employers must also give each full-time employee a written statement with the employer’s contact details and the same information about that employee’s coverage. That statement must be given by January 31 after the calendar year in question. Instead of sending every statement automatically, an employer can notify employees that they can request a copy, and then must send it by January 31 or within 30 days of the request, whichever is later. An employee is treated as agreeing to get the statement electronically if they previously agreed to receive such employer communications electronically, unless they revoke that agreement in writing. Government employers must have a designated person make the reports. Words used here have the same meaning as in section 4980H.
Full Legal Text
Title 26, §6056
Internal Revenue Code — Source: USLM XML via OLRC
(a)Every applicable large employer required to meet the requirements of section 4980H with respect to its full-time employees during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
(b)A return is described in this subsection if such return—
(1)is in such form as the Secretary may prescribe, and
(2)contains—
(A)the name, date, and employer identification number of the employer,
(B)a certification as to whether the employer offers to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan (as defined in section 5000A(f)(2)),
(C)if the employer certifies that the employer did offer to its full-time employees (and their dependents) the opportunity to so enroll—
(i)the length of any waiting period (as defined in section 2701(b)(4) of the Public Health Service Act) with respect to such coverage,
(ii)the months during the calendar year for which coverage under the plan was available,
(iii)the monthly premium for the lowest cost option in each of the enrollment categories under the plan, and
(iv)the employer share of the total allowed costs of benefits provided under the plan,
(D)the number of full-time employees for each month during the calendar year,
(E)the name, address, and TIN of each full-time employee during the calendar year and the months (if any) during which such employee (and any dependents) were covered under any such health benefits plans, and
(F)such other information as the Secretary may require.
(c)(1)Every person required to make a return under subsection (a) shall furnish to each full-time employee whose name is required to be set forth in such return under subsection (b)(2)(E) a written statement showing—
(A)the name and address of the person required to make such return and the phone number of the information contact for such person, and
(B)the information required to be shown on the return with respect to such individual.
(2)The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
(3)For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement required under paragraph (1) if—
(A)such person provides clear, conspicuous, and accessible notice (at such time and in such manner as the Secretary may provide) that any individual to whom a statement would otherwise be required to be furnished under paragraph (1) may request a copy of such statement, and
(B)such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—
(i)January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or
(ii)30 days after the date of such request.
(3)An individual shall be deemed to have consented to receive the statement under this subsection in electronic form if such individual has affirmatively consented at any prior time, to the person who is the employer of the individual during the calendar year to which the statement relates, to receive such statement in electronic form. The preceding sentence shall not apply if the individual revokes such consent in writing.
(d)To the maximum extent feasible, the Secretary may provide that—
(1)any return or statement required to be provided under this section may be provided as part of any return or statement required under section 6051 or 6055, and
(2)in the case of an applicable large employer offering health insurance coverage of a health insurance issuer, the employer may enter into an agreement with the issuer to include information required under this section with the return and statement required to be provided by the issuer under section 6055.
(e)In the case of any applicable large employer which is a governmental unit or any agency or instrumentality thereof, the person appropriately designated for purposes of this section shall make the returns and statements required by this section.
(f)For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
section 2701 of the Public Health Service Act, referred to in subsec. (b)(2)(C)(i), was classified to section 300gg of this title, was renumbered section 2704, effective for plan years beginning on or after Jan. 1, 2014, with certain exceptions, and amended by Pub. L. 111–148, title I, §§ 1201(2), 1563(c)(1), formerly § 1562(c)(1), title X, § 10107(b)(1), Mar. 23, 2010, 124 Stat. 154, 264, 911, and was transferred to section 300gg–3 of this title. A new section 2701, related to fair health insurance premiums, was added and amended by Pub. L. 111–148, title I, § 1201(4), title X, § 10103(a), Mar. 23, 2010, 124 Stat. 155, 892, and is classified to section 300gg of this title.
Prior Provisions
A prior section 6056, added Pub. L. 91–172, title I, § 101(d)(3), Dec. 30, 1969, 83 Stat. 521; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, required an annual report by private foundations having at least $5,000 of assets at any time during a taxable year, and prescribed contents, form and availability of the report, prior to repeal by Pub. L. 96–603, § 1(c), Dec. 28, 1980, 94 Stat. 3504.
Amendments
2024—Subsec. (c)(3). Pub. L. 118–168 added par. (3) relating to electronic delivery. Pub. L. 118–167 added par. (3) relating to alternative manner of furnishing statements. 2011—Subsec. (a). Pub. L. 112–10, § 1858(b)(5)(A), struck out “and every offering employer” after “calendar year”. Subsec. (b)(2)(C). Pub. L. 112–10, § 1858(b)(5)(B), struck out “in the case of an applicable large employer,” before “the length” in cl. (i), inserted “and” at the end of cl. (iii), struck out “and” after “plan,” at the end of cl. (iv), and struck out cl. (v) which read as follows: “in the case of an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option,”. Subsecs. (d)(2), (e). Pub. L. 112–10, § 1858(b)(5)(C), struck out “or offering employer” after “large employer”. Subsec. (f). Pub. L. 112–10, § 1858(b)(5)(D), amended subsec. (f) generally. Prior to amendment, subsec. (f) defined the term “offering employer” and provided that any term used in this section which was also used in section 4980H of this title would have the meaning given such term by section 4980H. 2010—Pub. L. 111–148, § 10108(j)(3)(A), substituted “Certain” for “Large” in section catchline. Subsec. (a). Pub. L. 111–148, § 10108(j)(1), inserted “and every offering employer” before “shall”. Subsec. (b). Pub. L. 111–148, § 10106(g), inserted at end “The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).” Subsec. (b)(2)(C)(i). Pub. L. 111–148, § 10108(j)(3)(B)(i), inserted “in the case of an applicable large employer,” before “the length”. Subsec. (b)(2)(C)(iii). Pub. L. 111–148, § 10108(j)(3)(B)(ii), struck out “and” at end. Subsec. (b)(2)(C)(iv). Pub. L. 111–148, § 10108(j)(3)(B)(iv), inserted “and” at end. Pub. L. 111–148, § 10108(j)(3)(B)(iii), which directed substitution of “employer” for “applicable large employer”, was executed by making the substitution for “applicable large employer’s”, to reflect the probable intent of Congress. Subsec. (b)(2)(C)(v). Pub. L. 111–148, § 10108(j)(3)(B)(v), added cl. (v). Subsecs. (d)(2), (e). Pub. L. 111–148, § 10108(j)(3)(C), (D), inserted “or offering employer” after “applicable large employer”. Subsec. (f). Pub. L. 111–148, § 10108(j)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.”
Statutory Notes and Related Subsidiaries
Effective Date
of 2024 AmendmentAmendment by Pub. L. 118–168 applicable to statements the due date for which is after Dec. 31, 2024, see section 3(c) of Pub. L. 118–168, set out as a note under section 6055 of this title. Amendment by Pub. L. 118–167 applicable to statements with respect to returns for calendar years after 2023, see section 2(c) of Pub. L. 118–167, set out as a note under section 6055 of this title.
Effective Date
of 2011 AmendmentAmendment by Pub. L. 112–10 effective as if included in the provisions of, and the
Amendments
made by, the provisions of Pub. L. 111–148 to which it relates, see section 1858(d) of Pub. L. 112–10, set out as a note under section 36B of this title.
Effective Date
of 2010 Amendment Pub. L. 111–148, title X, § 10108(j)(4), Mar. 23, 2010, 124 Stat. 915, provided that: “The
Amendments
made by this subsection [amending this section and section 6724 of this title] shall apply to periods beginning after December 31, 2013.”
Effective Date
Pub. L. 111–148, title I, § 1514(d), Mar. 23, 2010, 124 Stat. 258, provided that: “The
Amendments
made by this section [enacting this section and amending section 6724 of this title] shall apply to periods beginning after December 31, 2013.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6056
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73