The IRS released two sets of final regulations on the Code section 6055 and 6056 information reporting requirements. These regulations require applicable large employers and certain other providers of minimum essential coverage to report information to the IRS and individuals regarding the health coverage they offer. The final regulations allow reporting entities to use a single, combined form for reporting the information required under both section 6055 and 6056. The reporting requirements apply for calendar years beginning after Dec. 31, 2014. However, relief is available in 2015 for reporting entities making good faith efforts to comply.