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2017 ACA Reporting Forms Available

IRS issues final 1094 and 1095 Forms

By Marcus Wilbers   October 9, 2017

On Wednesday, the IRS released the final 1094-C and 1095-C forms along with the instructions. Applicable Large Employers (ALEs) will use the C forms to report on their offers of coverage to full-time employees. Like last year, fully-insured ALEs will complete Parts I and II of Form 1095-C while self-insured ALEs will complete Parts I, II and III of Form 1095-C. Small self-insured employers will use Forms 1094-B and 1095-B to report on all those enrolled in their coverage. The instructions for the B Forms are here.

Employers must file the Forms by February 28, 2018 if filing on paper, or by March 31, 2018 if filing electronically. Those employers who are filing 250 or more returns must file electronically. However, because March 31st falls on a weekend employers actually have until the following Monday, April 2nd to electronically file with the IRS. Copies of Forms 1095-C and 1095-B are due to individuals by January 31, 2018.

Learn More

We will present a Health Care Reform update on December 15th that will cover 1094/1095 reporting in great detail. You can sign up for the webinar HERE.

About The Author
Marcus Wilbers is a Compliance Attorney with expertise in labor and employment law, including federal and state wage and hour laws, discrimination laws, the Family and Medical Leave Act and the Affordable Care Act. Prior to joining J.W. Terrill, he worked as a litigator for a large St. Louis-based law firm defending clients from labor and employment, medical malpractice and commercial lawsuits. He obtained his law degree from the University of Missouri and his undergraduate degree from Westminster College.

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