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ACA Reporting Requirements for RMA

Policy Letter 16-04

Published: February 1, 2016
Topics:
Health and Medical

February 1, 2016

This Policy Letter clarifies States’ responsibilities under the Affordable Care Act’s reporting requirement.

The State Refugee Coordinator (SRC) is responsible for reporting Refugee Medical Assistance (RMA) clients to the Internal Revenue Service (IRS) in states that administer RMA through the SRC’s office (e.g., Arizona and Oregon). The Medicaid office must report RMA clients to the IRS in States that administer RMA through the Medicaid office. In Wilson Fish states that use private insurance (e.g., Alaska and Tennessee), the policy holder must ensure the reporting of RMA clients to the IRS.

Background

The ACA added section 6055 to the Internal Revenue Code, which provides that every provider of minimum essential coverage report coverage information by filing an information return with the IRS and furnishing a statement to individuals. The information is used by the IRS to administer – and individuals to show compliance with – the individual shared responsibility provision.1

RMA is designated minimum essential coverage by the U.S. Department of Health and Human Services.2 The coverage provider for RMA is the agency responsible for administering RMA.  Therefore, the agency responsible for administering RMA in a state is responsible for meeting the reporting requirements.

The information reporting requirements are first effective for coverage provided in 2015.

Please visit the IRS website for more information regarding reporting requirements for health care providers.

Robert Carey, Director
Office of Refugee Resettlement


Footnotes

1. See 26 USC §5000A
2. See 45 CFR §156.602

Last Reviewed: February 8, 2019