Following the recent government shutdown, the question has arisen, “Have the IRS filing deadlines changed for my Employer Shared Responsibility Provision reporting?” The answer, regretfully: “No.”
The health coverage data you collected during 2018 must be reported to your employees on IRS Form 1095, per the Affordable Care Act (ACA), no later than March 4, 2019. You must also provide an accurate accounting of full-time employee coverage to the IRS no later than February 28, 2019 (if filing by mail) or April 1, 2019 (if filing electronically on IRS Form 1094).
Applicable Large Employers (those with 50 or more employees), or ALEs, must report using the IRS’ C-series forms, and small employers (those with fewer than 50 employees) offering coverage must report using the IRS’ B-series forms. If you need more information on these requirements, you can download MedBen’s Summary of the ACA Reporting Requirements from MedBen.com.
MedBen clients with questions regarding this information may contact their Group Service Representative or Senior Vice President Caroline Fraker at 800-851-0907 or cfraker@medben.com.