Section 6055: Health Coverage Provider Reporting

Fulfilling Your 1095-B Reporting Requirements

Section 6055 Reporting for Health Providers

Section 6055 requires that any entity that provides minimum essential health care coverage to an individual must report to the IRS and furnish statement 1095-B to individuals. This reporting covers health insurance issuers, carriers and plan sponsors of self-insured group health plan coverage.

The purpose of IRS 6055 reporting is to verify on individuals’ tax returns that they had coverage and that dependents had at least minimum qualifying health insurance coverage for the designated tax year. While the federal tax penalty for not having health insurance was eliminated in 2019, a handful of states assess penalties for residents who don’t have insurance that complies with the state’s laws. Filing these forms accurately and in a timely manner is vital. That’s where TSC1099 comes in handy.


With the introduction of the Affordable Care Act (ACA) in 2010 and IRS Code Section 6055 in 2014, a whole new set of reporting and compliance duties became mandatory for insurance issuers that provide health insurance coverage. TSC1099 provides labor unions and policy issuers with a simple yet powerful tool for managing this annual process without any investment in software or IT resources.

The ACA 6055 reporting requirements are among the more complex in the tax code and can be overwhelming — even for a well-organized company. Our system and service teams are here to make the process of reporting much less stressful.


  • 1095-B form series online
  • Form quality control review
  • Real-time 1095-B corrections
  • Sample data review sessions
  • Secure cloud storage
  • Tax ID verification
  • Bulk printing and mailing services
  • Electronic presentment of 1095-Bs
  • Electronic filing services
  • ACA compliance consulting