Certain employers will be subject to new information reporting and related statement obligations for health insurance coverage. The information these employers are required to report includes:
- The name, address and employer identification number of the employer;
- A certification as to whether the employer offers its full-time employees and their dependents the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan;
- The number of full-time employees of the employer for each month during the calendar year;
- The name, address and taxpayer identification number of each full-time employee employed by the employer during the calendar year and the number of months, if any, during which the employee and any dependents were covered under a plan sponsored by the employer during the calendar year; and
- Such other information as the IRS may require.