The IRS released new Q&A’s. These Q&A’s provide additional information about completing Form 1094-C and Form 1095-C for calendar year 2017 that are to be filed in 2018. The Q&A’s may be used in conjunction with the Instructions for Forms 1094-C and 1095-C, which provide detailed information about completing the forms.
For information about the reporting requirements under section 6056, including information on who is required to report, see Reporting of Offers of Health Insurance Coverage by Employers (section 6056). Generally, employers subject to section 4980H are required to report and are referred to in these Q&A’s as Applicable Large Employer (ALE) Members.
For details about additional reporting requirements applicable to sponsors of self-insured health plans under section 6055, see Questions and Answers on Information Reporting by Health Coverage Providers (section 6055).
For information on the employer shared responsibility provisions, see Employer Shared Responsibility Q&A’s (section 4980H).
To view the Q&A’s- click on the links below
- Basics of Employer Reporting: Questions 1-10
- Reporting Offers of Coverage and other Enrollment Information: Questions 11-19
- Reporting for Governmental Units: Questions 20-21
- Reporting Offers of COBRA Continuation Coverage and Post-Employment Coverage: Questions 22-25
- Reporting Coverage under Health Reimbursement Arrangements (Form 1095-C, Part III): Questions 26-27