Compliance Alerts

Sections 6055/6056 individual statements


March 04, 2019


Employers that are ALEs and sponsor self-insured health plans


Code Sections 6055 and 6056 require ALEs that sponsor self-insured health plans to report information about the coverage to covered employees each year, using IRS Form 1095-C. In general, these forms must be provided on or before Jan. 31; however, the IRS extended the deadline for furnishing 2018 employee statements, from Jan. 31, 2019, to March 4, 2019.