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.