Under the Affordable Care Act, businesses with 50 or more full-time employees are required, beginning in 2015 (filed in 2016), to report health insurance information on employees to the IRS and to the employee. IRS is encouraging employers to provide the data voluntarily in 2014 (filed in 2015), but they are not required to do so.
There are 2 drafts of forms that the IRS has produced for which one can view to get an understanding on the data the IRS is looking for:
1095-C - Employer-Provided Health Insurance Offer & Coverage
1094-C - Transmittal of Employer-Provided Health Insurance Offer & Coverage Information Return
Instructions for 1094-C & 1095-C
