ACA Information-Reporting Forms, Instructions Updated: Various Documents Revised
Author: Tracy Morley, XpertHR Legal Editor
The IRS has released the final 2015 versions of Forms 1094-B, 1095-B, 1094-C, 1095-C, and instructions for these forms that an employer may use for fulfilling the annual information-reporting requirements under the Affordable Care Act (ACA). A covered employer must file information returns with the IRS and furnish reports to employees within the first quarter of 2016.
In light of this development, the following documents have been updated:
- 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;
- Health Care Benefits: Federal;
- What is an applicable large employer under the Affordable Care Act (ACA)?;
- What steps should an employer take in order to electronically file Section 6055 or Section 6056 information returns?; and
- How is an offer of COBRA continuation coverage reported under Sections 6055 and 6056?.
Plus, Form 8809, Application for Extension of Time to File Information Returns, has been added.