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OPM.gov / Insurance / Healthcare / Reference Materials / Reporting Guidance
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Employer Shared Responsibility Reporting Guidance

As part of OPM’s role as administrator of the Federal Employees Health Benefits (FEHB) Program, OPM is facilitating compliance among certain agencies with Internal Revenue Code section 6056.

To implement Internal Revenue Code Section 6056, each Cabinet level Department, independent agency, board and commission is responsible for reporting certain required information on its full-time employees to the Internal Revenue Service and reporting necessary information to full-time employees.  Agencies need to work with shared service centers and payroll to collect and report on these requirements for the FEHB Program.

Your agency is required to report information on their employees’ access to health coverage to the Internal Revenue Service (IRS) annually. Your agency is also required to furnish this information to each full-time employee. These reporting requirements went into effect for plan year 2015. Information is due to the IRS and provided to full-time employees each year.

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