Forms 1094-C and 1095-C filing date extended to March 4, 2019  
Who Needs to File?

If you have at least 50 full-time employees, including equivalent employees, you are considered an Applicable Large Employer (ALE).

According to the Affordable Care Act (ACA), employers must offer these employees ACA-compliant health care coverage or pay a penalty (individual mandate).

Forms 1094-C and 1095-C report health care coverage information to the IRS. Employers must distribute copies of Form 1095-C to full-time employees.

If you have less than 50 full-time employees (including f/t equivalents) you do not have to file these IRS forms. Note that employer size is calculated on a "lookback" basis. 

Information brought to you by:
DRA Employee Benefits Dept.

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The Internal Revenue Service has extended the due date for furnishing forms under Section 6055 and 6056 for 2018 from Jan. 31, 2019 to March 4, 2019. No request or other documentation is required to take advantage of the extended deadline.

This is a reminder if you are an ALE (Applicable Large Employer) you have until March 4, 2019 to generate and distribute 1095-C forms to your employees and to file a 1094-C form with the IRS.

* What is the difference between 1095-B and 1095-C forms?

1095-B forms are generated by health insurers and inform the IRS that compliance with the Affordable Care Act has been met, specifically the individual mandate. The form is sent to employees telling them where they had coverage.

1095-C forms are generated by ALE groups and distributed to employees who were offered coverage by their employer. They inform the IRS that compliance with the Affordable Care Act has been met by the employer and indicate what months the employee had access to affordable health insurance at work.

* What employers need to prepare 1095-C forms?

These reporting requirements generally apply to Applicable Large Employers with 50 or more full-time employees, including full-time-equivalent employees (FTE).

Please note that small employers (under 50 full-time-equivalent employees) sponsoring self-funded health plans are also subject to ACA reporting requirements. Whether you have to produce 1095-C forms now for calendar year 2018 is based on how many FTE's you had in 2017 (the prior calendar year).

For information as to how to determine whether you are an ALE group, click here.

* Where can I find the 1094-C and 1095-C forms and instructions?

Does DRA Provide an Overview?

If you are a DRA Employee Benefits client, you have access to ThinkHR's webinar training:

* Login to ThinkHR and search on 1095c webinar
* Click on the title "It's Time Again for Forms 1094-C and             1095-C Filing" to access the webinar.

If you need assistance with form preparation, please contact us for a list of vendors that specialize in this service.