The IRS has released a series of questions and answers on information Reporting by insurers under Section 6055.

Document Excerpt

Information reporting under section 6055 is voluntary for Coverage Providers in calendar year 2014. Reporting is first required in early 2016 for coverage providers in calendar year 2015, see question 2 below for details. More information is available on the information reporting for providers of minimum essential coverage page. For an electronic brochure that provides an overview to help Health Coverage Providers understand their reporting responsibilities, see Publication 5215, Affordable Care Act: Reporting Responsibilities for Health Coverage Providers.

Link
https://www.irs.gov/Affordable-Care-Act/Questions-and-Answers-on-Information-Reporting-by-Health-Coverage-Providers-Section-6055