The Hilltop Institute2019-07-092019-03-142014-03-10http://hdl.handle.net/11603/13063Since the enactment of the Affordable Care Act in 2010, there has been consistent federal guidance employing and clarifying its provisions. Hilltop develops regulation summaries to assist state and local policymakers in their implementation of health reform. On March 10, 2014, the United States Department of the Treasury, Internal Revenue Service (IRS) issued a final rule on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered under Employer-Sponsored Plans. This final rule explains the reporting requirements for large employers and provides information on various methods of reporting employee information to the IRS. This document provides a high-level summary of the rule.9 pagesen-USThis item is likely protected under Title 17 of the U.S. Copyright Law. Unless on a Creative Commons license, for uses protected by Copyright Law, contact the copyright holder or the author.Reporting Requirements for Applicable Large Employers (§6056)health insurancereporting requirements for employers with 50 or more full-time employeesIRC §4980H requirement to file a return with the IRS describing health care coverge the employer providesText