{"abstract":"This document contains final regulations providing guidance to employers that are subject to the information reporting requirements under section 6056 of the Internal Revenue Code (Code), enacted by the Affordable Care Act (generally employers with at least 50 full-time employees, including full-time equivalent employees). Section 6056 requires those employers to report to the IRS information about the health care coverage, if any, they offered to full-time employees, in order to administer the employer shared responsibility provisions of section 4980H of the Code. Section 6056 also requires those employers to furnish related statements to employees that employees may use to determine whether, for each month of the calendar year, they may claim on their individual tax returns a premium tax credit under section 36B (premium tax credit). The regulations provide for a general reporting method and alternative reporting methods designed to simplify and reduce the cost of reporting for employers subject to the information reporting requirements under section 6056. The regulations affect those employers, employees and other individuals.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/03/10/2014-05050.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"79 FR 13231","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on March 10, 2014.","disposition_notes":null,"docket_ids":["TD 9661"],"dockets":[],"document_number":"2014-05050","effective_on":"2014-03-10","end_page":13252,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/03/10/2014-05050.xml","html_url":"https://www.federalregister.gov/documents/2014/03/10/2014-05050/information-reporting-by-applicable-large-employers-on-health-insurance-coverage-offered-under","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-05050?publication_date=2014-03-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-03-10/2014-05050/mods.xml","not_received_for_publication":null,"page_length":22,"page_views":{"count":73591,"last_updated":"2026-10-24 04:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-03-10/pdf/2014-05050.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-05050.pdf?1394054242","publication_date":"2014-03-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/03/10/2014-05050.txt","regulation_id_number_info":{"1545-BL26":{"issue":"201310","html_url":"https://www.federalregister.gov/regulations/1545-BL26/reporting-and-notice-requirements-under-section-6056","title":"Reporting and Notice Requirements Under Section 6056","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201310&RIN=1545-BL26&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL26"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL72/revisions-to-foreign-financial-institution-reporting-and-withholding-regulations","title":"Revisions to Foreign Financial Institution Reporting and Withholding Regulations"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2014-0010","supporting_documents_count":0,"docket_id":"IRS-2014-0010","regulation_id_number":"1545-BL72","title":"Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13)","checked_regulationsdotgov_at":"2014-03-30T06:00:11Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":13231,"subtype":null,"title":"Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans","toc_doc":"Health Insurance Coverage Offered Under Employer-Sponsored Plans","toc_subject":"Information Reporting by Applicable Large Employers:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":79}