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TREAS/IRS RIN: 1545-BL26 Publication ID: Fall 2013 
Title: Reporting and Notice Requirements Under Section 6056 
Abstract: Proposed regulations under section 6056 of the Internal Revenue Code, as enacted by the Affordable Care Act, to provide guidance on rules that require applicable large employers to file certain information with the Internal Revenue Service on coverage under an eligible employer-sponsored health plan and furnish to individuals statements that set forth the information required to be reported to the Internal Revenue Service. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 301.6056-1   
Legal Authority: 26 USC 7805    26 USC 6056   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2013 
Additional Information: REG-136630-12 Drafting attorneys: R. Lisa Mojiri-Azad (202) 622-6080 Ligeia Donis (202) 622-6040 Reviewing attorney: Harry Beker (202) 622-6080 CC:TEGE:EB:HW; CC:TEGE:EOEG:ET2
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses, Governmental Jurisdictions  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Ligeia M. Donis
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4312,
Washington, DC 20224
Phone:202 622-0047
Fax:202 622-5697

R. Lisa Mojiri-Azad
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6060

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