ACA – 6055 & 6056 Employer Reporting

Affordable Care Act:  Employer Reporting Requirements
Employers that have 50 or more full-time employees as defined by IRS Section 4980H are Applicable Large Employers (ALEs).  They must follow the requirements for ALEs that self-fund, which means that they must report and submit under both Sections 6055 & 6056 (may use combined reporting).  Each BHG ALE and Non-ALE is responsible for its own reporting.

Employers that have fewer than 50 full-time employees as defined by IRS Section 4980H are non-Applicable Large Employers (non-ALEs).  Non-ALES that are participating in a MA municipal joint purchase group that self-funds its health plans must report under Section 6055.  This means these Non-ALEs must fill out and submit IRS Forms 1094-B and 1095-B.

Sections 6055 & 6056 Decision Chart – click here to find out how your municipality is required to comply

IRS Extends Deadline for Supplying ACA Information Forms to Employees
The IRS issued Notice 2018-06 on Dec. 22, 2017, which extended by 30 days the 2018 due date for distributing 2017 health coverage information forms 1095-C or 1095-B to employees, regarding the health care coverage offered to them. The new deadline for supplying these forms to employees is March 2, 2018. This 30-day extension is automatic. Employers and providers don’t have to request it.

The due dates for filing 2017 information returns with the IRS were not extended, however. For 2018, the due dates to file information returns with the IRS remain Feb. 28th for paper filers, or April 2nd for electronic filersNotice 2018-6 also extended good-faith transition relief to 2017 information reporting. This relief applies only to incorrect and incomplete information reported on Form 1095-C or 1095-B, and not to a failure to timely furnish or file the forms.

 Instructions for forms 1094-b & 1095-b – (All Employers need to complete Forms 1094-b & 1095-b)
Form 1094-b – Transmittal of Health Coverage Information Returns
Form 1095-b – Health Coverage

Instructions for forms 1094-c & 1095-c(Only Employers with 50 or more full-time employees need to complete Forms 1094c-c & 1095c)
Form 1094-c – Transmittal of Employer-Provided Health Insurance Offer & Coverage Information Returns
Form 1095-c – Employer-Provided Health Insurance Offer & Coverage

PRESENTATION IRS  IRS Affordable Care Act (ACA) Information Returns (AIR) Presentation Employer Information Reporting Scenario Review – Forms 1094C & 1095C  This presentation applies only to ALEs with 50 or more full-time employees including full-time equivalent employees

Link to Q&A about Employer Shared Responsibility


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