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Deadline approaching for employer ACA Form 1095 reporting

The IRS extended the Form 1095 information reporting due dates for insurers, self-insuring employers and applicable large employers. The IRS supplied the below chart to help employers understand the upcoming filing deadlines.

Reporting dates in 2016
ActionApplicable Large Employers – Including Those That Are Self-InsuredSelf-Insured Employers That Are Not Applicable Large EmployersCoverage Providers – Other Than Self-Insured Applicable Large Employers*
Provide 1095-B to responsible individuals Not Applicable**Mar. 31Mar. 31
File 1094-B and 1095-B with the IRS Not Applicable ** Paper: May 31; E-file: June 30*
Paper: May 31; E-file: June 30*
Provide 1095-C to full-time employees Mar. 31Not ApplicableNot Applicable
File 1095-C and 1094-C with the IRS Paper: May 31; E-file: June 30*
Not ApplicableNot Applicable

*If you file 250 or more Forms 1095-B or Forms 1095-C, you must electronically file them with the IRS. Electronically filing ACA information returns requires an application process separate from other electronic filing systems. Additional information about electronic filing of ACA Information Returns is on the Affordable Care Act Information Reporting (AIR) Program page on IRS.gov and in Publications 5164 and 5165.

**Applicable large employers that provide employer-sponsored self-insured health coverage to non-employees may use either Forms 1095-B or Form 1095-C to report coverage for those individuals and other family members.

This chart applies only for reporting in 2016 for coverage in 2015. In future years, the due dates will be different; see IRS Notice 2016-04 for information about these dates.

Melinda Nelson, CPA