Deliver 2018 ACA Forms to Employees by March 4, 2019

The Internal Revenue Service (IRS) has published final forms and instructions for employers subject to the Affordable Care Act (ACA) in 2018. 

Forms for employees:

  • 1095-C (Employer-Provided Health Insurance Offer and Coverage)
  • 1095-B (Health Coverage) (provided by health insurance providers)

Forms for self-insured employers and employers classified as Applicable Large Employers (ALEs) (generally those with 50 or more full-time employees, including full-time equivalents):

  • 1094-B (Transmittal of Health Coverage Information Returns)
  • 1095-C (Employer-Provided Health Insurance Offer and Coverage
  • 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage Returns)

Deadlines:

  • Forms for employees: Due to employees by March 4, 2019 (extended from Jan. 31)
  • Paper filing with IRS: Feb. 28, 2019
  • Electronic filing with IRS (required for employers filing 250 or more returns): April 1, 2019

For more information on specific forms, see the IRS website.