Every applicable large employer required to meet the requirements of section 4980H with respect to its full-time employees during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
A return is described in this subsection if such return-
The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer's share under paragraph (2)(C)(iv).
Every person required to make a return under subsection (a) shall furnish to each full-time employee whose name is required to be set forth in such return under subsection (b)(2)(E) a written statement showing-
The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
To the maximum extent feasible, the Secretary may provide that-
In the case of any applicable large employer which is a governmental unit or any agency or instrumentality thereof, the person appropriately designated for purposes of this section shall make the returns and statements required by this section.
For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.
26 U.S.C. § 6056
EDITORIAL NOTES
REFERENCES IN TEXTSection 2701 of the Public Health Service Act, referred to in subsec. (b)(2)(C)(i), was classified to section 300gg of this title, was renumbered section 2704, effective for plan years beginning on or after Jan. 1, 2014, with certain exceptions, and amended by Pub. L. 111-148, §§1201(2), 1563 (c)(1), formerly §1562(c)(1), title X, §10107(b)(1), Mar. 23, 2010, 124 Stat. 154, 264, 911, and was transferred to section 300gg-3 of this title. A new section 2701, related to fair health insurance premiums, was added and amended by Pub. L. 111-148, §1201(4), title X, §10103(a), Mar. 23, 2010, 124 Stat. 155, 892, and is classified to section 300gg of this title.
PRIOR PROVISIONSA prior section 6056, added Pub. L. 91-172, title I, §101(d)(3), Dec. 30, 1969, 83 Stat. 521; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, required an annual report by private foundations having at least $5,000 of assets at any time during a taxable year, and prescribed contents, form and availability of the report, prior to repeal by Pub. L. 96-603, §1(c), Dec. 28, 1980, 94 Stat. 3504.
AMENDMENTS2011-Subsec. (a). Pub. L. 112-10, §1858(b)(5)(A), struck out "and every offering employer" after "calendar year". Subsec. (b)(2)(C). Pub. L. 112-10, §1858(b)(5)(B), struck out "in the case of an applicable large employer," before "the length" in cl. (i), inserted "and" at the end of cl. (iii), struck out "and" after "plan," at the end of cl. (iv), and struck out cl. (v) which read as follows: "in the case of an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option,". Subsecs. (d)(2), (e). Pub. L. 112-10, §1858(b)(5)(C), struck out "or offering employer" after "large employer".Subsec. (f). Pub. L. 112-10, §1858(b)(5)(D), amended subsec. (f) generally. Prior to amendment, subsec. (f) defined the term "offering employer" and provided that any term used in this section which was also used in section 4980H of this title would have the meaning given such term by section 4980H. 2010- Pub. L. 111-148, §10108(j)(3)(A), substituted "Certain" for "Large" in section catchline.Subsec. (a). Pub. L. 111-148, §10108(j)(1), inserted "and every offering employer" before "shall".Subsec. (b). Pub. L. 111-148, §10106(g), inserted at end "The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer's share under paragraph (2)(C)(iv)."Subsec. (b)(2)(C)(i). Pub. L. 111-148, §10108(j)(3)(B)(i), inserted "in the case of an applicable large employer," before "the length". Subsec. (b)(2)(C)(iii). Pub. L. 111-148, §10108(j)(3)(B) (ii), struck out "and" at end.Subsec. (b)(2)(C)(iv). Pub. L. 111-148, §10108(j)(3)(B) (iv), inserted "and" at end. Pub. L. 111-148, §10108(j)(3)(B) (iii), which directed substitution of "employer" for "applicable large employer", was executed by making the substitution for "applicable large employer's", to reflect the probable intent of Congress.Subsec. (b)(2)(C)(v). Pub. L. 111-148, §10108(j)(3)(B)(v), added cl. (v).Subsecs. (d)(2), (e). Pub. L. 111-148, §10108(j)(3)(C), (D), inserted "or offering employer" after "applicable large employer".Subsec. (f). Pub. L. 111-148, §10108(j)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: "For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H."
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2011 AMENDMENT Amendment by Pub. L. 112-10 effective as if included in the provisions of, and the amendments made by, the provisions of Pub. L. 111-148 to which it relates, see section 1858(d) of Pub. L. 112-10, set out as a note under section 36B of this title.
EFFECTIVE DATE OF 2010 AMENDMENT Pub. L. 111-148, §10108(j)(4), Mar. 23, 2010, 124 Stat. 915, provided that: "The amendments made by this subsection [amending this section and section 6724 of this title] shall apply to periods beginning after December 31, 2013."
EFFECTIVE DATE Pub. L. 111-148, §1514(d), Mar. 23, 2010, 124 Stat. 258, provided that: "The amendments made by this section [enacting this section and amending section 6724 of this title] shall apply to periods beginning after December 31, 2013."
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- TIN
- The term "TIN" means the identifying number assigned to a person under section 6109.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
- taxable year
- The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.