ACA Information-Reporting Deadlines Extended for 2015: Various Documents Updated
Author: Tracy Morley, XpertHR Legal Editor
In late 2015, the IRS extended the deadlines by which an employer must fulfill Affordable Care Act (ACA) information-reporting requirements under Internal Revenue Code Sections 6055 and 6056. Applicable to Forms 1094-B, 1095-B, 1094-C and 1095-C filed for 2015 in 2016 only, the due dates are:
- March 31 - Statements provided to employees;
- May 31 - Paper forms filed with the IRS; and
- June 30 - Electronic forms filed with the IRS.
In light of this development, the following documents have been updated:
- Health Care Benefits: Federal;
- ACA Information-Reporting Requirements;
- How to Complete and File Forms 1094-B and 1095-B for ACA Information-Reporting Purposes;
- How to Complete and File Forms 1094-C and 1095-C for ACA Information-Reporting Purposes;
- Determine Responsibility for Information Reporting Under the Affordable Care Act (ACA);
- What is the deadline for filing the annual return reporting minimum essential coverage (MEC)?;
- By when does the entity filing the annual return reporting minimum essential coverage have to provide a written statement to employees?;
- What is the deadline for filing the annual return reporting the terms and conditions of health care coverage provided to full-time employees under Internal Revenue Code (IRC) Section 6056?; and
- By when does the entity filing the annual return reporting the terms and conditions of health care coverage provided to full-time employees under Internal Revenue Code Section 6056 have to provide a written statement to employees?