The Patient Protection and Affordable Care Act (“PPACA”) added Sections 6055 and 6056 to the Internal Revenue Code. Under these provisions, employers and other sponsors of minimum essential coverage (“MEC”) must comply with certain reporting and disclosure requirements.

In fall 2018, the IRS issued final 2018 Forms 1094-B, 1095-B, 1094-C, and 1095- C, as well as, final Instructions for use with those Forms. To assist employers as they strive to understand the nuances of the reporting and disclosure requirements, we have summarized below the highlights from the 2018 final Instructions and Forms.


Section 6055 requires insurers, self-insured health plan sponsors, certain governmental agencies, and any other entity that provides MEC to report information on that coverage to the IRS and to covered individuals. Section 6056 requires applicable large employers subject to the Employer Mandate under PPACA to report information about coverage offered to full-time employees to the IRS and to those covered individuals. The reporting is intended to assist the IRS in determining which individuals have complied with the Individual Mandate and which employers have complied with the Employer Mandate. In addition, the reporting will assist the IRS in determining who is eligible for premium tax credits.

Download Final Forms