(a) In general
Every person who provides minimum essential coverage to an individual during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
(b) Form and manner of return
(1) In generalA return is described in this subsection if such return—
(B) contains—
(i)
the name, address and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy,
(ii)
the dates during which such individual was covered under minimum essential coverage during the calendar year,
(iii) in the case of minimum essential coverage which consists of health insurance coverage, information concerning—
(I)
whether or not the coverage is a qualified health plan offered through an Exchange established under section 1311 of the Patient Protection and Affordable Care Act, and
(II)
in the case of a qualified health plan, the amount (if any) of any advance payment under section 1412 of the Patient Protection and Affordable Care Act of any cost-sharing reduction under section 1402 of such Act or of any premium tax credit under section 36B with respect to such coverage, and
(2) Information relating to employer-provided coverageIf minimum essential coverage provided to an individual under subsection (a) consists of health insurance coverage of a health insurance issuer provided through a group health plan of an employer, a return described in this subsection shall include—
(C)
if the health insurance coverage is a qualified health plan in the small group market offered through an Exchange, such other information as the Secretary may require for administration of the credit under section 45R (relating to credit for employee health insurance expenses of small employers).
(c) Statements to be furnished to individuals with respect to whom information is reported
(1) In generalEvery person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(d) Coverage provided by governmental units
In the case of coverage provided by any governmental unit or any agency or instrumentality thereof, the officer or employee who enters into the agreement to provide such coverage (or the person appropriately designated for purposes of this section) shall make the returns and statements required by this section.
(e) Minimum essential coverage
For purposes of this section, the term “minimum essential coverage” has the meaning given such term by section 5000A(f).