It’s that time of year again. The IRS has released the file version of the 2018 Form 1094-C, Form 1095-C, and their instructions.

As with last year’s forms, the 2018 forms remain generally unchanged from last year. The “Plan Start Month” continues to be an option on the 1095-C. One slight change for 2018 is that there are separate fields for each individual’s first name, middle initial, and last name. Previously, there was a single blank to accommodate all three.

Notably, the instructions maintain the standard filing deadlines as follows:

January 31, 2019: Form 1095s need to be provided to individuals

February 28, 2019: Paper filings with the IRS are due. This is an option for employers with less than 250 Form 1095Cs.

April 1, 2019: Electronic filings with the IRS are due. While all employers can file electronically, it is required by employers with 250+ Form 1095Cs.

This reporting is required for all employers who are subject to the ACA’s employer mandate. If you don’t have everything in place to complete your reporting for the 2018 calendar year, please reach out to your Assurance representative.

Information contained herein is not intended to constitute tax or legal advice and should not be used for purposes of evading or avoiding otherwise applicable regulatory responsibilities as issued by the federal or state government(s) and/or taxes owed under the Internal Revenue Code. You are encouraged to seek advice from your legal or tax advisor based on your circumstances.