February 28, 2019
Employers that are not ALEs and sponsor self-insured health plans
Code Section 6055 requires employers with self-insured health plans to report information about the coverage to the IRS each year. Employers that are not ALEs use IRS Forms 1094-B and 1095-B to meet these reporting obligations.
The deadline for filing paper versions of the forms with is Feb. 28, 2019; the deadline for electronic filing is April 1, 2019.