n-12-33.pdf

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# Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored Plans

Notice 2012-33

## I. PURPOSE

This notice invites comments on reporting under § 6056 of the Internal Revenue
Code for applicable large employers (as defined in § 4980H(c)(2)) that are subject to
§ 4980H. Section 6056 was enacted by § 1514(a) of the Patient Protection and
Affordable Care Act, Pub. L. 111-148 (enacted on March 23, 2010), which was
amended by the Health Care and Education Reconciliation Act, Pub. L. 111-152
(enacted on March 30, 2010) (collectively, the Affordable Care Act). Section 6056
requires reporting of certain information on employer-provided health care coverage
provided on or after January 1, 2014 and the furnishing of related statements to
employees. The first information returns will be filed in 2015. The Internal Revenue
Service will use the information that employers report under § 6056 to verify employer-
sponsored coverage and to administer the shared employer responsibility provisions
under § 4980H(a) and (b). See generally Notice 2011-36, 2011-21 IRB 792, and Notice
2011-73, 2011-40 IRB 74.

The Department of the Treasury and the Service intend to propose regulations
implementing the reporting requirements of § 6056. The proposed regulations are
expected to include guidance intended to minimize administrative burden and
duplicative reporting. To assist in the development of the proposed regulations, this

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notice invites comments on issues arising under § 6056, including on possible
approaches for coordinating and minimizing duplication between the information
required to be reported and furnished by employers under § 6056 and information
required to be reported and/or furnished by employers or other persons under other
applicable Code provisions. For example, § 6056(d) permits the Secretary of the
Treasury to provide, to the maximum extent feasible, that any return or statement
required under § 6056 may be provided as part of a return or statement under § 6055
(relating to reporting by entities that provide minimum essential coverage) or § 6051
(relating to reporting by employers on the Form W-2, Wage and Tax Statement), and
that an applicable large employer offering coverage of an issuer may agree with the
issuer to include information under § 6056 with the return and statement required to be
provided by the issuer under § 6055.

II. BACKGROUND

## A. Reporting to the Service

Section 6056(a), effective for years beginning after December 31, 2013, directs
every applicable large employer (within the meaning of § 4980H(c)(2)) that must meet
the shared employer responsibility requirements of § 4980H during a calendar year to
file a return with the Service that reports the terms and conditions of the health care
coverage provided to the employer's full-time employees for the year.

Section 6056(b) generally provides that the return used to satisfy the
requirements under § 6056 must:

· Include the name and Employer Identification Number (EIN) of the applicable

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large employer;

· Include the date the return is filed;

· Certify whether the applicable large employer offers its full-time employees
(and their dependents) the opportunity to enroll in minimum essential
coverage under an eligible employer-sponsored plan (as defined in
§ 5000A(f)(2)) and, if so, certify

(1) The duration of any waiting period (as defined in § 6056(b)(2)(C)) with
respect to such coverage;

(2) The months during the calendar year when coverage under the plan
was available;

(3) The monthly premium for the lowest cost option in each enrollment
category under the plan; and

(4) The employer's share of the total allowed costs of benefits provided
under the plan.

· Report the number of full-time employees for each month of the calendar
year;

· Report, for each full-time employee, the name, address, and taxpayer
identification number (TIN) of the employee and the months (if any) during
which the full-time employee (or any dependents) were covered under the
eligible employer-sponsored plan; and

· Include such other information as may be required by the Secretary of the
Treasury.

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## B. Reporting to Employees

Section 6056(c) provides that, no later than January 31 following the calendar
year referred to in § 6056(a) and (b), the applicable large employer will furnish to each
full-time employee whose information is required to be reported to the Service under
§ 6056(b) a written statement that includes:

· The applicable large employer's name and address;

· The applicable large employer's contact information (including a contact
phone number);

· The information relating to coverage provided to that employee (and
dependents) that is required to be reported on the § 6056 return.

Section 6056(e) generally permits governmental units or any agency or
instrumentality thereof to designate a person to comply with the § 6056 reporting on
behalf of the governmental unit, agency or instrumentality.

## III. REQUEST FOR COMMENTS

Treasury and the Service anticipate proposing regulations under § 6056, and this
notice requests comments on issues arising under § 6056 that would be helpful for the
regulations to address, including how to coordinate and minimize duplication between
the data employers must report under § 6056 and the data they must report under
§ 6055 (which provides for annual reporting by employers that sponsor self-insured
plans) or other applicable Code or Affordable Care Act provisions. See Notice 2012-32,
2012-20 I.R.B. (May 14, 2012).

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Comments must be submitted by June 11, 2012. Comments should be
submitted to Internal Revenue Service, CC:PA:LPD:RU (Notice 2012-33), Room 5203,
PO Box 7604, Ben Franklin Station, Washington, DC 20224. Submissions may also be
hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to the
Courier's Desk, 1111 Constitution Avenue, NW, Washington, DC 20224, Attn:
CC:PA:LPD:RU (Notice 2012-33), Room 5203. Submissions may also be sent
electronically via the internet to the following e-mail address:
Notice.Comments@irscounsel.treas.gov. Include the notice number (Notice 2012-33) in
the subject line.

## IV. DRAFTING INFORMATION

The principal author of this notice is R. Lisa Mojiri-Azad of the Office of Division
Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), though other
Treasury Department and Service officials participated in its development. For further
information on all other provisions of this notice, contact R. Lisa Mojiri-Azad at (202)
622-6080 (not a toll-free number).