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IRS Delay in 6055 and 6056 Reporting for 2018

November 29, 2018

Who: All Applicable Large Employers (ALEs) who offer health coverage to their employees.

Action: Distribute form 1095-C to employees by the new deadline of March 4, 2019.

Background

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 2019 will be based on coverage in 2018. All reporting will be for the calendar year, even for non-calendar year plans.

New Deadline

On Thursday, November 29, the IRS issued Notice 2018-94, delaying the reporting deadline in 2019 for form 1095-C to individuals. There is no delay for form 1094-C.

Who Will Perform the Calculations?

Original Deadlines Delayed Deadlines
DUE TO THE IRS:  
Form 1094-C was originally due to the
IRS by February 28, if filing on paper,
or April 1, if filing electronically.
Deadline to the IRS for all  
forms remains the same.
   
DUE TO EMPLOYEES: DUE TO EMPLOYEES:
Form 1095-C was due to employees            
by January 31, 2019.
Form 1095-C is now due to
employees by March 4, 2019.

 

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