Today the IRS released proposed regulations clarifying when employers must report information relating to minimum essential coverage under section 6055. Health insurance issuers, certain employers, and others that provide minimum essential coverage to individuals must report to the IRS information about the type and period of coverage and furnish related statements to covered individuals. Under the proposed rules, (1) except for coverage under a catastrophic plan, a health insurance issuer is not required to file a return or furnish a report for coverage in a qualified health plan in the individual market enrolled in through an affordable insurance exchange; (2) if an individual is covered by more than one minimum essential coverage plan or program provided by the same reporting entity, reporting is required for only one of the plans or programs; and (3) reporting is not required for an individual’s minimum essential coverage to the extent that the individual is eligible for that coverage only if the individual is also covered by other minimum essential coverage for which section 6055 reporting is required.