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.