ACA Reporting Requirements 2021 When the Affordable Care Act was passed, the IRS updated their Internal Revenue Code to include Sections 6055 and 6056. These IRC sections outline the protocol for reporting ACA compliance and offers of coverage to the IRS. IRS Section 6055 states that any person who provides minimum essential coverage to individuals must report the offered coverage information to the IRS and furnish statements to individuals. Minimum essential coverage includes government-sponsored programs, eligible employer- sponsored plans, individual market plans, and other coverage the Department of Health and Human Services designates as minimum essential coverage. The IRS designed Form 1095-B for health insurance issuers or carriers, plan sponsors of self-insured group coverage, and executive departments/agencies of governmental units to report those they covered on Forms 1094-B and 1095-B . It is used to re...