Proper Completion of IRS Forms 1094/1095 for 2019 – Recorded Presentations and Draft Forms

Proper Completion of IRS Forms 1094/1095 for 2019 – Recorded Presentations and Draft Forms

IRS Forms 1094-C and 1095-C

Applicable Large Employers (ALEs) are responsible for issuing and filing IRS Forms 1094-C and 1095-C for calendar year 2019.  For 2019, an ALE is an employer that averaged 50 or more full-time employees including full-time equivalent employees during calendar year 2018.  All ALEs must issue IRS Forms 1095-C to the proper individuals by January 31, 2019, and then file IRS Forms 1094-C and 1095-Cs with the IRS by February 28, 2020 if filing on paper, or by March 31, 2020 if filing electronically.

In order to help educate our clients regarding proper completion of IRS Forms 1094-C and 1095-C, Kistler Tiffany Benefits’ Director of Compliance Services, Scott Wham, J.D., recorded a presentation that outlines the 2019 reporting requirements.

 

 

DRAFT Instructions

IRS Form 1094-C

IRS Form 1095-C

 

IRS Forms 1094-B and 1095-B

All non-Applicable Large Employers (ALE) who sponsor a self-insured health plan are responsible for issuing and filing IRS Forms 1094-B and 1095-B for calendar year 2019.  Practically speaking, employers who averaged less than 50 full-time employees including full-time equivalents during calendar year 2018 are considered non-ALEs for calendar year 2019.  In order for 2019 non-ALE to be subject to the IRS Forms 1094-B and 1095-B reporting requirement, they must have sponsored a self-insured health plan during 2019.  In most scenarios, a non-ALE self-insured health plan would be a level-funded health insurance plan.  As such, 2019 non-ALEs sponsoring level-funded health plans must issue IRS Forms 1095-B to relevant individuals by January 31, 2020, and then file IRS Forms 1094-B and 1095-B with the IRS by February 28, 2020 if filing on paper, or by March 31, 2020 if filing electronically.

In order to help educate our clients regarding proper completion of IRS Forms 1094-B and 1095-B, Kistler Tiffany Benefits’ Director of Compliance Services, Scott Wham, J.D., recorded a presentation that outlines the 2019 reporting requirements.

 

 

DRAFT Instructions

1094-B

1095-B

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