Sep 28 2018

New Forms 1095-C, 1095-B, and 1094-B Released

Form 1094-C & All Form Instructions Yet to be Released

The IRS has released the Forms 1095-C1095-B, and 1094-B that employers will use in early 2019 to report on the group health insurance coverage they offered to employees in the 2018 calendar year. To date, the necessary Form 1094-C and instructions for completing all Forms 1094 and 1095 have not been released. As a reminder:

  • Employers with 50 or more full-time employees (including full-time equivalent employees) generally must furnish a Form 1095-C to all full-time employees by January 31, 2019, and file Form 1094-C and all Forms 1095-C with the IRS by February 28, 2019 (or March 31, 2019, if filing electronically).
  • Self-insured employers with fewer than 50 or more full-time employees (including full-time equivalent employees) generally must furnish a Form 1095-B to all responsible individuals by January 31, 2019, and file Form 1094-B and all Forms 1095-B with the IRS by February 28, 2019 (or March 31, 2019, if filing electronically).