This post was updated January 3, 2019.
It’s the time of year applicable large employers begin work preparing for ACA reporting. Applicable large employers (ALE) are those with an average of 50 or more full-time employees or full-time equivalent employees in the prior year. ALEs must offer full-time employees and their dependents a minimum level of health benefits coverage and must meet annual reporting requirements.
Preparations for ACA reporting include verifying the organization’s ALE status, confirming employee eligibility and offers of coverage, and verifying ACA codes with the employer’s broker. ALEs should get on their brokers’ schedules now before the year-end crunch.
Dates for 2018 reporting, submitted in 2019, appear below, along with last year’s deadlines for reference. The 1095-C due date to employees was extended last year but wasn’t expected to be extended this year. However, in December is was announced the January 31 deadline for employee forms was moved back to March 4.
Visit the IRS ACA web page for employers for more information.
ACA Reporting Forms
2017 Tax Year Deadlines
2018 Tax Year Deadlines
1095-C due to employees (postmarked if mailed)
March 2, 2018
|March 4, 2019|
1094-C and 1095-C due to IRS if paper filing
February 28, 2018
February 28, 2019
1094-C and 1095-C due to IRS if electronic filing
April 2, 2018
April 1, 2019