Despite changes in the White House, ACA reporting on Forms 1094 and 1095 is here to stay. We encourage you to read our Reporting FAQs to re-acquaint yourself with the reporting process, if you haven’t done so already. The good news is that neither the forms themselves nor the codes changed much from last year, so things should start to look familiar.
For the 2018 calendar year reporting, the deadlines are:
- February 28, 2019: Deadline to file Forms 1094 and 1095 with the IRS by paper filing (only available for employers who will file fewer than 250 forms).
- March 4, 2019: Employers must provide a copy of the 1095-B or 1095-C to employees. Almost all employers will use Form 1095-C, not 1095-B; only self-funded plans with fewer than 50 employees would use 1095-B.
- April 1, 2019: Deadline to file Forms 1094 and 1095 with the IRS by electronic filing. Please note that the original deadline for distribution of form 1095-B or 1095-C to employees was January 31, 2019. The IRS announced a deadline extension in November 2018.
If you were part of the filing process last year, you may remember there being many different codes used on the forms, depending on the employee situation. It can be a daunting task to review the forms vendors supply, but it is important to catch mistakes before they are submitted to the IRS.
Your guide to 1095-C reporting
To help you with the review process, we’ve created two 1095-C reporting guides to help you review the forms and answer questions your reporting vendor may have. While we do not expect to capture every reporting scenario your organization may face, we believe we have captured the most common scenarios you will see. We hope these samples help you feel more confident when working with your vendor to complete the forms.
Since fully insured and self-funded plans report slightly differently on Form 1095-C, we’ve created a guide for each group. Click the button below for the guide that corresponds to your plan funding type.
If you have additional questions, please contact a member of your account team.