What information is required to be included on the information return reporting minimum essential coverage (MEC) under Internal Revenue Code (IRC) Section 6055?

Author: Gloria Ju

All information returns reporting MEC under IRC Section 6055 must include the following information:

  • The name, address and Employer Identification Number (EIN) of the reporting entity required to file the return;
  • The name, address and Social Security Number (SSN) or Taxpayer Identification Number (TIN) (or birth date if a SSN or TIN is not available) of the primary insured;
  • The name and SSN or TIN (or birth date if a SSN or TIN is not available) of every individual covered under the policy or plan;
  • The months for which, for at least one day, each covered individual was enrolled in coverage and entitled to receive benefits; and
  • Other information specified by the IRS.

In addition, information returns reporting MEC provided by a health insurance issuer through an employer's group health plan must also include:

  • The name, address and EIN of the employer sponsoring the plan;
  • Whether the coverage is a qualified health plan enrolled in through the Small Business Health Options Program (SHOP) and the SHOP's unique identifier; and
  • Other information specified by the IRS.