Large Employer Information Reporting 

Section 6056 of the Internal Revenue Code requires "applicable large employers" (ALEs) to

 report information about their compliance with the employer shared responsibility ("pay or play") 

provisions and to furnish related statements to their employees to help employees determine 

whether, for each month of the calendar year, they can claim a premium tax credit on their tax 

returns. Final regulations provide guidance on, and simplify, the information reporting 

requirements under section 6056.

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