The Internal Revenue Service Sept. 5 issued proposed regulations (REG-136630-12) implementing the information reporting requirements for insurers and certain employers under the Affordable Care Act.

“The regulatory proposals reflect an ongoing dialogue with representatives of employers, insurers, other reporting entities, and individual taxpayers,” the Treasury Department said in a statement released with the rules.

Under tax code Section 6056, large employers with 50 or more full-time equivalent employees are required to report information to the IRS. The information includes what kind of health care coverage they have offered employees and their compliance with the employer shared responsibility provisions of Section 4980H, known as the “employer mandate.”

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