Final 2018 ACA Reporting Forms Released

The Internal Revenue Service (IRS) has issued final 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C forms that employers, plan sponsors, health insurers and the Marketplace will use to report health coverage information to applicable individuals and the IRS as required by the Affordable Care Act (ACA). Final instructions have also been issued.

• Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

• Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

• Instructions for Form 1094-C and Form 1095-C

• Form 1095-B, Health Coverage

• Form 1094-B, Transmittal of Health Coverage Information Return

• Instructions for Forms 1094-B and Form 1095-B

• Form 1095-A, Health Insurance Marketplace Statement; Instructions

The 2018 Forms and Instructions are largely unchanged from calendar year 2017. Employers and plan sponsors should take note of the timing requirements and review the information reporting requirements through IRS resources available at the Applicable Large Employer Information Center. Employers should also continue to be on the lookout for IRS penalty letters or notices related to past ACA filings and should immediately present any materials received to their ACA reporting vendors, legal counsel and qualified tax advisers.

Should you have questions about this or any aspect of federal health insurance reform, contact your Conner Strong & Buckelew account representative toll free at 1-877-861-3220. For a complete list of Legislative Updates issued by Conner Strong & Buckelew, visit our online Resource Center.