Compliance Alerts

Section 6055 individual statements


March 04, 2019


Employers that are not ALEs and sponsor self-insured health plans


Code Section 6055 requires employers with self-insured health plans to provide information about the coverage to enrolled employees each year. Employers that are not ALEs use IRS Form 1095-B to provide this health coverage information, generally on or before Jan. 31. However, the IRS extended the deadline for furnishing 2018 employee statements, from Jan. 31, 2019, to March 4, 2019.