FAQs

All Items: Compliance, Reporting and Disclosure Requirements

Is an employer required to file Section 6055 or Section 6056 information returns electronically?

Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.
What steps should an employer take to electronically file Section 6055 or Section 6056 information returns?

Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.
What penalties apply if an employer fails to timely file required information under Sections 6055 and 6056?

Updated to reflect the inflation-adjusted penalty for 2024.
How is an offer of COBRA continuation coverage reported under Sections 6055 and 6056?
May an employer combine reporting for Sections 6055 and 6056?
In what format must Sections 6055 and 6056 information returns be filed electronically?
When do the information-reporting requirements under Sections 6055 and 6056 go into effect?
Do the reporting requirements under Section 6056 apply to nonprofit and government employers?
Are there alternative methods of reporting available to employers under Section 6056?
Is an employer required to provide the Section 6056 employee statements electronically?

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About This Category

Frequently asked questions and answers on HR issues relating to employee benefits: compliance, reporting and disclosure requirements.