Compliance Alerts

Sections 6055/6056 reporting (electronic filing deadline)

Deadline:

April 01, 2019

Applicability:

Employers that are ALEs and sponsor self-insured health plans

Description

Code Sections 6055 and 6056 require ALEs that sponsor self-insured health plans to report information about the coverage to the IRS each year, 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.