The IRS has now finalized the forms and instructions for ACA reporting for the 2018 calendar year. Links to the final forms and instructions are available here:

Employer Reporting Forms Coverage Provider Reporting Forms
Form 1095-C Form 1095-B
Form 1094-C Form 1094-B
Instructions to 1094-C and 1095-C Instructions to 1094-C and 1095-C

As we have noted previously, there are very few changes to these forms and instructions from prior years. Additionally, it appears the 2018 draft forms were finalized without any substantial changes.

Background

As a reminder, applicable large employers (ALEs) are required to report on the coverage they offer to their full-time employees using the C-series forms. ALEs are generally employers that employed at least 50 employees (taking into account full-time and full-time equivalent employees) in the prior year. These are the same employers who are subject to the employer “play or pay” mandate.

Additionally, other coverage providers, like insurance companies and self-funded plans for employers not subject to the “play or pay” mandate, are required to report on the coverage they provide to individuals using the B-series forms.

If you have any questions, please contact your HUB Advisor. View more compliance articles in our Compliance Directory.

NOTICE OF DISCLAIMER

The information herein is intended to be educational only and is based on information that is generally available. HUB International makes no representation or warranty as to its accuracy and is not obligated to update the information should it change in the future. The information is not intended to be legal or tax advice. Consult your attorney and/or professional advisor as to your organization’s specific circumstances and legal, tax or other requirements.