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Health Care Reform Updates

Upcoming ACA Information Reporting Deadlines for Early 2018

Posted on September 06 2017 06:45 PM

Final Forms 1094 and 1095 Not Yet Available

Employers subject to the Affordable Care Act's (ACA) information reporting requirements are reminded that the 2018 deadlines for reporting coverage provided in calendar year 2017 are currently as follows:

  • Applicable large employers (ALEs)—generally those with 50 or more full-time employees, including full-time equivalents—must file Forms 1094-C and 1095-C with the IRS no later than February 28, 2018 (or April 2, 2018 if filing electronically). ALEs must also furnish a Form 1095-C to all full-time employees by January 31, 2018.
  • Self-insuring employers that are not considered ALEs, and other parties that provide minimum essential coverage, must file Forms 1094-B and 1095-B with the IRS no later than February 28, 2018 (or April 2, 2018, if filing electronically). These entities are also required to furnish a Form 1095-B to "responsible individuals" (may be the primary insured, employee, former employee, or other related person named on the application) by January 31, 2018.

Note: The final Forms 1094 & 1095 for calendar year 2017 reporting are not yet available from the IRS.

For more on employer information reporting requirements, check out our comprehensive section on Information Reporting.