Compliance Alerts

Section 6055 reporting (electronic filing deadline)

Deadline:

April 04, 2019

Applicability:

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

Description

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. In general, the annual deadline for electronic filing is March 31; however, because March 31, 2019, is a Sunday, the deadline is April 1, 2019.