What information must be provided to employees in relation to the annual return reporting the terms and conditions of health care coverage provided to full-time employees under Internal Revenue Code Section 6056?

Author: Gloria Ju

An applicable large employer (ALE) must provide each full-time employee whose information is reported to the IRS a written statement that includes:

  • The name, address and employer identification number of the ALE; and
  • Information relating to the coverage provided to the employee that was reported to the IRS.