Compliance Alert: IRS Releases Draft Forms and Instructions for 2019 ACA Reporting
… or did not offer or provide to their employees during the prior calendar year. Each reporting entity must file annually: A separate statement (Form 1095-B or 1095-C) for each individual who was provided with minimum essential coverage (for providers reporting under Section 6055), or for each full-time employee (for ALEs reporting under Section 6056), respectively; and A transmittal form (Form 1094-B or 1094-C) for all of the returns filed for a given calendar year with the IRS. DUE DATES Reporting entities must furnish individual statements (Form 1095-B, 1095-C, or a substitute form) to …
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