Small Employer Health Insurance Credit Coordination

§ 6055. Reporting of health insurance coverage(a) In generalEvery person who provides minimum essential coverage to an individual 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(1) In generalA return is described in this subsection if such return—(A) is in such form as the Secretary may prescribe, and (B) contains—(i) the name, address and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy, (ii) the dates during which such individual was covered under minimum essential coverage during the calendar year, (iii) in the case of minimum essential coverage which consists of health insurance coverage, information concerning—(I) whether or not the coverage is a qualified health plan offered through an Exchange established under section 1311 of the Patient Protection and Affordable Care Act, and (II) in the case of a qualified health plan, the amount (if any) of any advance payment under section 1412 of the Patient Protection and Affordable Care Act of any cost-sharing reduction under section 1402 of such Act or of any premium tax credit under section 36B with respect to such coverage, and (iv) such other information as the Secretary may require. For purposes of subparagraph (B)(i), in the case of any individual whose name is required to be set forth in a return under subsection (a), if the person required to make a return under such subsection is unable to collect information on the TINs of such individuals, the Secretary may allow the individual’s full name and date of birth to be substituted for the name and TIN. (2) Information relating to employer-provided coverageIf minimum essential coverage provided to an individual under subsection (a) consists of health insurance coverage of a health insurance issuer provided through a group health plan of an employer, a return described in this subsection shall include—(A) the name, address, and employer identification number of the employer maintaining the plan, (B) the portion of the premium (if any) required to be paid by the employer, and (C) if the health insurance coverage is a qualified health plan in the small group market offered through an Exchange, such other information as the Secretary may require for administration of the credit under section 45R (relating to credit for employee health insurance expenses of small employers). (c) Statements to be furnished to individuals with respect to whom information is reported(1) In generalEvery person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return 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.