Code section 6056, as enacted by the ACA, requires “applicable large employers” subject to the employer “shared responsibility” mandate (Code section 4980H) to report to the IRS information about their compliance with the mandate and any health care coverage offered to employees (see “SECOND OPINIONS: ACA Employer Reporting Requirements, Part I”).
Section 6056 also requires those employers to furnish related statements to employees so the employees may use the statements to help determine eligibility for the ACA premium tax credit.
The IRS recently issued draft forms for employers to report health care coverage to workers and the agency, but no instructions. Form 1095-C will go to employees, and Form 1094-C will go the agency.
The agency is inviting comments on the draft instructions. The draft instructions and information about how to comment are here.