Internal Revenue Bulletin:  2014-13 

March 24, 2014 

EXCISE TAX


Table of Contents

T.D. 9661T.D. 9661

Section 6056 was added to the Code by the Patient Protection and Affordable Care Act. Section 6056 requires applicable large employers, as defined in section 4980H, 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 applicable large 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. These final 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.


More Internal Revenue Bulletins