Who is required to file the annual information return reporting minimum essential coverage (MEC) under Internal Revenue Code (IRC) Section 6055?

Author: Gloria Ju

Any entity that provides MEC is required to file an annual return with the IRS under IRC Section 6055, including:

  • Health insurance issuers;
  • Government agencies that administer health insurance programs that provide MEC;
  • Employers that sponsor self-insured plans; and
  • Any other entity that provides MEC to an individual.