Internal Revenue Code · 26 U.S.C.

§ 6055. Reporting of health insurance coverage

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6055

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: March 23, 2010 by Pub. L. 111–148
Last amended: December 23, 2024 by Pub. L. 118–167, 118–168
Amendments: 1 dated changes in the source credit
Length: 5 subsections · 839 words · about 4 min to read
Defines: 1 term
Cross-references: cites 3; cited by 2 Code sections and 2 other regulations
Regulations: 2 issued under this section

¶(a) In general

Every 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 general A 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 coverage If 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 general Every 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.

¶(2) Time for furnishing statements

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.

¶(3) 11 So in original. Two pars. (3) have been enacted. Alternative manner of furnishing statements For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement required under paragraph (1) if—

¶(A) 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

¶(B) such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—

¶(i) January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or

¶(ii) 30 days after the date of such request.

(3) ¹ Electronic delivery

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 required to make such statement, to receive such statement in electronic form. The preceding sentence shall not apply if the individual revokes such consent in writing.

¶(d) Coverage provided by governmental units

In the case of coverage provided by any governmental unit or any agency or instrumentality thereof, the officer or employee who enters into the agreement to provide such coverage (or the person appropriately designated for purposes of this section) shall make the returns and statements required by this section.

¶(e) Minimum essential coverage

For purposes of this section, the term “minimum essential coverage” has the meaning given such term by section 5000A(f).

(Added Pub. L. 111–148, title I, § 1502(a), Mar. 23, 2010, 124 Stat. 250; Pub. L. 118–167, § 2(a), Dec. 23, 2024, 138 Stat. 2584; Pub. L. 118–168, §§ 2(a), 3(b), Dec. 23, 2024, 138 Stat. 2586.)

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

minimum essential coverage § 6055(e)

Regulations under this section

Treasury regulations (26 CFR) issued under § 6055

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 3 other sections

Cited by 2 Code sections

Cited in 2 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

December 23, 2024Amended by Pub. L. 118–167, Pub. L. 118–168Parts changed in 2024: (b)(1) (c)(3)
March 23, 2010Added by Pub. L. 111–148

Where it sits in the Code

Nearby sections

§ 6055 Reporting of health insurance coverage
§ 6056 Certain employers required to report on health insurance coverage

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

References in Text

Sections 1311, 1402, and 1412 of the Patient Protection and Affordable Care Act, referred to in subsec. (b)(1)(B)(iii), are classified to sections 18031, 18071, and 18082, respectively, of Title 42, The Public Health and Welfare.

Amendments

2024—Subsec. (b)(1). Pub. L. 118–168, § 2(a), inserted concluding provisions.

Subsec. (c)(3). Pub. L. 118–168, § 3(b), added par. (3) relating to electronic delivery.

Pub. L. 118–167 added par. (3) relating to alternative manner of furnishing statements.

Effective Date of 2024 Amendment

Pub. L. 118–168, § 2(b), Dec. 23, 2024, 138 Stat. 2586, provided that: “The amendment made by this section [amending this section] shall apply to returns the due date for which is after December 31, 2024.”

Pub. L. 118–168, § 3(c), Dec. 23, 2024, 138 Stat. 2587, provided that: “The amendments made by this section [amending this section and section 6056 of this title] shall apply to statements the due date for which is after December 31, 2024.”

Pub. L. 118–167, § 2(c), Dec. 23, 2024, 138 Stat. 2585, provided that: “The amendments made by this section [amending this section and section 6056 of this title] shall apply to statements with respect to returns for calendar years after 2023.”

Effective Date

Pub. L. 111–148, title I, § 1502(e), Mar. 23, 2010, 124 Stat. 252, provided that: “The amendments made by this section [enacting this section and section 18092 of Title 42, The Public Health and Welfare, and amending section 6724 of this title] shall apply to calendar years beginning after 2013.”