US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6056

Certain employers required to report on health insurance coverage

(a)

In general

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)

Form and manner of return

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.
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).
(c)

Statements to be furnished to individuals with respect to whom information is reported

(1)

In general

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)

Time for furnishing statements

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)

1
1 So in original. Two pars. (3) have been enacted.
  Alternative manner of furnishing statements

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)

1  Electronic delivery

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)

Coordination with other requirements

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)

Coverage provided by governmental units

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)

Definitions

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.

Pub. L. 111–148, title I, § 1514(a)124 Stat. 256Pub. L. 112–10, div. B, title VIII, § 1858(b)(5)125 Stat. 169Pub. L. 118–167, § 2(b)138 Stat. 2584Pub. L. 118–168, § 3(a)138 Stat. 2586(Added and amended , title X, §§ 10106(g), 10108(j)(1)–(3)(D), , , 911, 914, 915; , , ; , , ; , , .)

Editorial Notes

References in Text

section 300gg of this titlePub. L. 111–148, title I124 Stat. 154section 300gg–3 of this titlePub. L. 111–148, title I, § 1201(4)124 Stat. 155section 300gg of this titleSection 2701 of the Public Health Service Act, referred to in subsec. (b)(2)(C)(i), was classified to , was renumbered section 2704, effective for plan years beginning on or after , with certain exceptions, and amended by , §§ 1201(2), 1563(c)(1), formerly § 1562(c)(1), title X, § 10107(b)(1), , , 264, 911, and was transferred to . A new section 2701, related to fair health insurance premiums, was added and amended by , title X, § 10103(a), , , 892, and is classified to .

Prior Provisions

Pub. L. 91–172, title I, § 101(d)(3)83 Stat. 521Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 96–603, § 1(c)94 Stat. 3504A prior section 6056, added , , ; amended , , , 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 , , .

Amendments

Pub. L. 118–1682024—Subsec. (c)(3). added par. (3) relating to electronic delivery.

Pub. L. 118–167 added par. (3) relating to alternative manner of furnishing statements.

Pub. L. 112–10, § 1858(b)(5)(A)2011—Subsec. (a). , struck out “and every offering employer” after “calendar year”.

Pub. L. 112–10, § 1858(b)(5)(B)Subsec. (b)(2)(C). , 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,”.

Pub. L. 112–10, § 1858(b)(5)(C)Subsecs. (d)(2), (e). , struck out “or offering employer” after “large employer”.

Pub. L. 112–10, § 1858(b)(5)(D)section 4980H of this titleSubsec. (f). , 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 would have the meaning given such term by section 4980H.

Pub. L. 111–148, § 10108(j)(3)(A)2010—, substituted “Certain” for “Large” in section catchline.

Pub. L. 111–148, § 10108(j)(1)Subsec. (a). , inserted “and every offering employer” before “shall”.

Pub. L. 111–148, § 10106(g)Subsec. (b). , 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).”

Pub. L. 111–148, § 10108(j)(3)(B)(i)Subsec. (b)(2)(C)(i). , inserted “in the case of an applicable large employer,” before “the length”.

Pub. L. 111–148, § 10108(j)(3)(B)(ii)Subsec. (b)(2)(C)(iii). , struck out “and” at end.

Pub. L. 111–148, § 10108(j)(3)(B)(iv)Subsec. (b)(2)(C)(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.

Pub. L. 111–148, § 10108(j)(3)(B)(v)Subsec. (b)(2)(C)(v). , added cl. (v).

Pub. L. 111–148, § 10108(j)(3)(C)Subsecs. (d)(2), (e). , (D), inserted “or offering employer” after “applicable large employer”.

Pub. L. 111–148, § 10108(j)(2)Subsec. (f). , 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 Amendment

Pub. L. 118–168section 3(c) of Pub. L. 118–168section 6055 of this titleAmendment by applicable to statements the due date for which is after , see , set out as a note under .

Pub. L. 118–167section 2(c) of Pub. L. 118–167section 6055 of this titleAmendment by applicable to statements with respect to returns for calendar years after 2023, see , set out as a note under .

Effective Date of 2011 Amendment

Pub. L. 112–10Pub. L. 111–148section 1858(d) of Pub. L. 112–10section 36B of this titleAmendment by effective as if included in the provisions of, and the amendments made by, the provisions of to which it relates, see , set out as a note under .

Effective Date of 2010 Amendment

Pub. L. 111–148, title X, § 10108(j)(4)124 Stat. 915

section 6724 of this title“The amendments made by this subsection [amending this section and ] shall apply to periods beginning after .”
, , , provided that:

Effective Date

Pub. L. 111–148, title I, § 1514(d)124 Stat. 258

section 6724 of this title“The amendments made by this section [enacting this section and amending ] shall apply to periods beginning after .”
, , , provided that: