Employer Shared Responsibility Reporting Guidance
As part of OPM’s role as administrator of the Federal Employees Health Benefits (FEHB) Program, OPM is facilitating compliance among certain agencies with Internal Revenue Code section 6056.
To implement Internal Revenue Code Section 6056, each Cabinet level Department, independent agency, board and commission is responsible for reporting certain required information on its full-time employees to the Internal Revenue Service and reporting necessary information to full-time employees. Agencies need to work with shared service centers and payroll to collect and report on these requirements for the FEHB Program.
Your agency is required to report information on their employees’ access to health coverage to the Internal Revenue Service (IRS) annually. Your agency is also required to furnish this information to each full-time employee. These reporting requirements went into effect for plan year 2015. Information is due to the IRS and provided to full-time employees each year.
Frequently Asked Questions
Related Information
- BAL 19-202 Information to Fulfill Mandatory Reporting Requirements for Plan Year 2019 under Internal Revenue Code Sections 6056 and 4980H
- BAL 18-204 Information to Fulfill Mandatory Reporting Requirements for Plan Year 2018 under Internal Revenue Code Sections 6056 and 4980H
- BAL 16-205 Information to Fulfill Mandatory Reporting Requirements for Plan Year 2016 under Internal Revenue Code Sections 6056 and 4980H
- Attachment: Agencies in Federal ALE
- BAL 15-204 Federal Employees Health Benefits Information to Fulfill Mandatory Reporting Requirements for Plan Year 2015 under Internal Revenue Code Sections 6056 and 4980H
- Employer Shared Responsibility for the Federal Government FastFacts
- BAL 15-202 Employer Shared Reporting Responsibilities under Internal Revenue Code Sections 6056 and 4980H
- BAL 14-207 Employer Shared Responsibilities under Internal Revenue Code Section 6056
- BAL 14-212 Designation for Employer Shared Reporting Responsibilities under Internal Revenue Code Section 6056
- Attachment 1 Agency ALE Member Alignment
- Attachment 2 Designation Form