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).
The tax on the investment income in excess of $1,700 (may change after 2007) of a child under age 18, based on the parents’ marginal tax rate and computed on Form 8615.