Reminder: Upcoming IRC 6055 and 6056 Reporting Deadlines

February 5, 2019

Applicable large employers (ALEs—those with 50 or more full-time employees including equivalents, or FTEs) in 2017 must comply with IRC Section 6056 reporting in early 2019. Specifically, ALEs must complete and distribute a Form 1095-C to full-time employees by March 4, 2019 (changed from Jan. 31, 2019). The form should detail whether the employee was offered minimum value, affordable coverage during 2018. The forms may be mailed, delivered electronically or delivered by hand (although proof of delivery in some manner is recommended).

If an employer sponsored a self-insured plan during 2018, it must comply with Section 6055 reporting in 2019. Self-insured employers with 50 or more FTEs must complete Section III of Form 1095-C detailing which months the employee (and the employee’s spouse/dependents, as applicable) had coverage under the employer’s plan. If the self-insured employer has fewer than 50 FTEs, it must complete and distribute a Form 1095-B with such information. Again, the forms must be delivered to employees by March 4, 2019.

Employers must file the forms with the IRS by Feb. 28, 2019, if filing by paper and April 1, 2019, if filing electronically. Those that are filing 250 or more forms are required to file electronically. Lastly, the employer is required to a file the transmittal Form 1094-C (if filing Forms 1095-C) or Form 1094-B (if filing Forms 1095-B).

Form 1094-C »
Form 1095-C »
Forms 1094-C and 1095-C Instructions »
Form 1094-B »
Form 1095-B »
Forms 1095-B and 1095-B Instructions »