The IRS updated its questions and answers on information reporting by health coverage providers. The Affordable Care Act (ACA) requires every provider of minimum essential coverage to report coverage information to individuals (Form 1095) and to the IRS (Form 1094).
Providers of minimum essential coverage include health insurance issuers or carriers for insured coverage; plan sponsors of self-insured group health plan coverage; and the executive department or agency of a governmental unit that provides coverage under a government-sponsored program.
While no substantive changes seem to have been made to the FAQ guidance, the information is useful for explaining ACA requirements. The IRS questions can be accessed by clicking here.