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ACA reporting for 2020: deadlines and details

Employers, health insurers, and individuals will soon need to prepare for filing their 1094 and 1095 forms with the IRS. Here’s what you need to know to assist your clients with this requirement:

  • 1095-C forms (from applicable employers) are due to employees by March 2, 2021. This is an extension from the previous due date of January 31, 2021.
  • 1094-C summary transmittal (from applicable employers) must be filed with the IRS by February 28, 2021, if filing manually; and by March 31, 2021, if filing electronically. (Employers filing more than 250 statements must file electronically.)
  • 1095-B forms (from the insurer) are due to subscribers by March 2, 2021; however, PacificSource plans to mail these statements to members the last week of January.
  • IRS Notice 2020-76 (pdf), which extends the due date for supplying forms 1095-B and 1095-C to employees, also provides relief from penalties for certain aspects of the requirements under sections 6055 and 6056.

PacificSource will provide our large, self-funded employer groups with a data assistance report to help them complete their forms. Please see page two of our ACA Reporting Requirements Guide (pdf) for more details.

You can find more information on the IRS web page, ACA Information Center for Applicable Large Employers (ALEs). Please encourage employer clients to consult with their own legal and tax advisors for advice specific to their business.