IRS Forms 6055 and 6056 Resources

On September 17, 2015 the IRS released final 2015 versions of the forms that employers will use to report under Sections 6055 and 6056. See below chart to identify the type forms you need as well as some articles, videos and guides from NIS to help you. Please contact your NIS consultant for questions.

Large Employer (More than 50 Employees)

Funding	Reporting Requirements	Responsible Party	Form	Distribution	Resources
Fully-Insured ALE*	6056	Employer	1094-C 1095-C	IRS IRS & Employee	Overview 6056 - What Information must be reported? 6056 - Workbook 6056 - Workbook Instructional Guide 6056 - Workbook Instructional Video, Part 1 6056 - Workbook Instructional Video, Part 2
Self-Funded ALE*	6055, 6056	Employer	1094-C 1095-C	IRS IRS & Employee	Overview 6055 - What Information must be reported? 6055 - Workbook 6055 - Workbook Instructional Guide 6055 - Workbook Instructional Video 6056 - What Information must be reported? 6056 - Workbook 6056 - Workbook Instructional Guide 6056 - Workbook Instructional Video, Part 1 6056 - Workbook Instructional Video, Part 2

*ALE (applicable large employer): An ALE is an employer that employed an average of at least 50 full-time employees, including full-time equivalents (FTEs), on business days during the preceding calendar year.

Small Employer (Less than 50 Employees)

Funding	Reporting Requirements	Responsible Party	Form	Distribution	Resources
Fully-Insured	6055	Health Insurance Carrier	1094-B 1095-B	IRS IRS & Policy Holder	Overview 6055 - What Information must be reported? 6055 - Workbook 6055 - Workbook Instructional Guide 6055 - Workbook Instructional Video
Self-Funded	6055	Employer	1094-B 1095-B	IRS IRS & Policy Holder	Overview 6055 - What Information must be reported? 6055 - Workbook 6055 - Workbook Instructional Guide 6055 - Workbook Instructional Video