Under the Affordable Care Act (ACA), Applicable Large Employers (ALEs) are responsible for reporting information about offers of health coverage and enrollment in health coverage to their employees and to the IRS.
Reporting was first due in 2016, based on coverage in 2015. Reporting in 2017 will be based on coverage in 2016. All reporting will be for the calendar year, even for non-calendar year plans
On Friday, November 18, the IRS issued Notice 2016-70, delaying the reporting deadline in 2017 for form 1095-C to individuals. There is no delay for form 1094-C or for forms due to the IRS.
DUE TO THE IRS: Form 1094-C was originally due to the IRS by February 28, if filing on paper, or March 31, if filing electronically.
Deadline to the IRS for all forms remains the same.
DUE TO EMPLOYEES: Form 1095-C was due to employees by January 31, of the year following the year to which form 1095-C relates.
DUE TO EMPLOYEES: The 1095-C form is now due to employees by March 2, 2017
Distribute form 1095-C to employees by the new deadline of March 2, 2017.
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