For 2014, large employers were required to report coverage on employees’ W-2 forms; small employers could do so voluntarily. Employers could also voluntarily report coverage to employees on Form 1095-B. For 2015, such reporting is mandatory for all employers providing minimum essential coverage (you’ll receive this form at the same time as your 2015 W-2).
Total business receipts reported on Schedule C or Schedule C-EZ before deducting adjustments for returns and allowances and cost of goods sold.