ACA Compliance Resources
for Employers

ACA Information Reporting Deadlines are Extended for 2016 Tax Year

If you are an employer who provides minimum essential coverage to an individual during a calendar year, certain information must be reported to the IRS about the coverage provided. If your organization is an applicable large employer, information must be reported to the IRS information about the health care coverage, if any, that was offered to full-time employees. Below are the due dates you should put on your calendar. You will meet the IRS reporting requirements to file if the form is properly addressed and mailed on or before the due date.

For more information, see IRS Notice 2016-70.

Reporting by Applicable Large Employers

Employers with 50 or more full-time employees, including full-time equivalent employees, use transmittal Form 1094-C and information return Form 1095-C to report the information required under the Affordable Care Act about offers of health coverage and enrollment in health coverage for their employees. In addition to reporting the coverage that they offer, applicable large employers who sponsor self-insured group health plans will use Forms 1094-C and 1095-C to report information about the coverage they provide to the covered individuals.

For more information, see the IRS’s questions and answers about Information Reporting by Health Coverage Providers and Reporting of Offers of Health Insurance Coverage by Employers.