Compliance Alerts

Section 6056 reporting (electronic filing deadline)


April 04, 2019


Employers that are ALEs and sponsor fully insured health plans


Code Section 6056 requires applicable large employers (ALEs) with fully insured health plans to report information about health plan coverage to the IRS, using IRS Forms 1094-C and 1095-C. 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.