Insights

Reminder: Sections 6055 and 6056 Reporting Deadlines


Applicable large employers (ALEs — those with 50 or more full-time employees, including equivalents) during 2016 must comply with IRC Section 6056 reporting in 2018. Specifically, ALEs should have completed and distributed a Form 1095-C to full-time employees by March 2, 2018. Additionally, self-insured employers should have completed and distributed Forms 1095-B to employees by March 2, 2018 (as required under IRC Section 6055 reporting requirements).

While the deadline for filing paper forms with the IRS passed on Feb. 28, 2018, employers filing electronically must file their forms with the IRS by March 31, 2018. Employers that file 250 or more Forms W-2 are required to file electronically. Lastly, the employer is required to a file the transmittal Form 1094-C (if filing Forms 1095-C) or Form 1094-B (if filing Forms 1095-B).

Form 1094-C »
Form 1095-C »
Forms 1094-C and 1095-C Instructions »
Form 1094-B »
Form 1095-B »
Forms 1094-B and 1095-B Instructions »