Effective in 2015, the ACA requires that employers with 50 or more full-time (or full-time equivalent) employees submit informational reports to the IRS regarding the health coverage they offer to their full-time employees (known as Section 6056 rules). New information reporting by issuers, self-insuring employers, and other parties that provide health coverage also took effect in 2015 (known as Section 6055 rules). The first of these reports must be filed in early 2016. Refer to these FAQs from the IRS for more information on the new 6056 employer reports.