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?

Author: Gloria Ju

A written statement to employees must be provided no later than January 31 of the year following the calendar year for which the return was filed. (If the due date falls on a Saturday, Sunday or legal holiday, then the next business day.) This requirement may be satisfied by furnishing the employee with a copy of Form 1095-C.