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 SMHG 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

For 2019, the due dates to file information returns with the IRS are March  2, 2020 for paper filers, or March 31, 2020 for electronic filers.  

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

NEW!!  2019 IRS FORMS & INSTRUCTIONS
Instructions for 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
Form 1094-c – Transmittal of Employer-Provided Health Insurance Offer & Coverage Information Returns
Form 1095-c – Employer-Provided Health Insurance Offer & Coverage

Other Reporting Resource documents/links:

– Link to IRS Question & Answer