26 U.S.C. § 6056: Certain employers required to report on health insurance coverage

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). is in such form as the Secretary may prescribe, and the name, date, and employer identification number of the employer, 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)), the length of any waiting period (as defined in section 2701(b)(4) of the Public Health Service Act) with respect to such coverage, the months during the calendar year for which coverage under the plan was available, the monthly premium for the lowest cost option in each of the enrollment categories under the plan, and the employer share of the total allowed costs of benefits provided under the plan, the number of full-time employees for each month during the calendar year, 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 such other information as the Secretary may require. the name and address of the person required to make such return and the phone number of the information contact for such person, and the information required to be shown on the return with respect to such individual. 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. 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 January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or 30 days after the date of such request. 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. 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 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. 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. 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.