ACA-Compliance: IRS Forms 1095C and 1094C

Self-insured employers who distribute 2018 Forms 1095-B and 1095-C may want to know that the IRS has again decided to extend the deadline for employers to distribute these forms to employees, to March 4th, 2019 (they did the same last year). While employers have a little more time to distribute to employees, it is important to note that the IRS has NOT changed the date in which employers must file paper or electronic versions of these important health insurance tax forms with the government. The deadline is February 28th for paper filings and April 1st for electronic filings. Employers who file 250+ returns with the IRS must do so electronically unless they obtain a waiver.

Insurers, self-insuring employers, other coverage providers and applicable large employers must also furnish statements to all employees or covered individuals regarding the health care coverage they have been offered.


Which Forms Should I Submit?

How do you know which forms to submit?

  • For large groups (50 or more employees), you’ll submit Forms 1095-C and 1094-C to the IRS, while employees should only receive a copy of Form 1095-C.
  • Groups with less than 50 employees, submit Forms 1095-B and 1094-B to the IRS, and Form 1095-B to employees.

Some individuals use information included on Forms 1095-B or 1095-C to determine whether they will claim the premium tax credit on their individual income tax returns for each month of the calendar year, but the IRS has indicated that individuals may file their income tax returns without these forms by relying on statements or other information from their employer or insurance carrier indicating that they received ACA-compliant health coverage in 2018.

Employers and providers do not have to request they receive the 30-day extension, it is automatic. Keep in mind that those employers taking advantage of the 30-extension, will not be able to apply for another 30-day extension that has often been available in the past on a showing of good cause.

For more information on this topic, go to the following IRS web pages or contact Maureen via Blue Chip Benefits (www.BlueChipBG.com).

Employers: https://www.irs.gov/affordable-care-act/employers/questions-and-answers-about-information-reporting-by-employers-on-form-1094-c-and-form-1095-c

Employees: https://www.irs.gov/affordable-care-act/questions-and-answers-about-health-care-information-forms-for-individuals

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