Details of Public Law 118-168, Section 2 , Employer Reporting Improvement Act

Under the Patient Protection and Affordable Care Act (also called the Affordable Care Act, or ACA, Public Law 111-148), employers are required to report to the IRS on the Form 1095-B – Health Coverage and Form 1095-C – Employer Provided Health Insurance Offer and Coverage the following employee information:

Name, address, and Taxpayer Identification Number (TIN) of the primary insured individual who has health care coverage,

Dates when minimum essential coverage was provided during the calendar year, and

Whether the coverage was offered through the Exchange, and the amount of any advance payment for cost sharing reduction or any premium tax credit.

When the individual’s TIN is not available to collect, this provision would allow employers to use the individual’s full name and date of birth to be substituted on the Form 1095-B - Health Coverage and 1095-C - Employer Provided Health Insurance Offer and Coverage when these forms are filed with the IRS.

RTC section 18631(b) provides that a copy of certain federal information returns can be required to be filed with FTB at the time and in the manner required by forms and instructions. As a result, California would conform to the changes requiring the information return related to Forms 1095-B and 1095-C.

26/27 27/28 28/29 29/30 N/A N/A N/A N/A