The IRS has released a list of questions and answers on Reporting Employer Offers of coverage under Section 6056.

Document Excerpt

Information Reporting under section 6056 is first required in early 2016 with respect to calendar year 2015. For more information, see question 2. More information is available on the information reporting by applicable large employers page. For guidance on how to complete Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, see the Employer Information Reporting FAQs for Forms 1094-C and 1095-C on IRS.gov.

Link
https://www.irs.gov/Affordable-Care-Act/Employers/Questions-and-Answers-on-Reporting-of-Offers-of-Health-Insurance-Coverage-by-Employers-Section-6056