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… Form 1095-B instead of 1095-C must enter a new Code “G” on Form 1095-B, Line 8 to identify the coverage as an ICHRA. ZIP Code. Employers sponsoring ICHRAs must also disclose an employee’s Zip Code on Form 1095-C if the employer uses the employee’s location to determine affordability. Employers who determine ICHRA under the “work location” safe harbor must report the Zip Code for the employee’s primary site of employment. Updated Penalty Amounts. The Instructions include updated penalty amounts for failures to file returns and furnish statements. The adjusted penalty amount is $280 …

… an employer to enter the employee’s age as of the beginning of the calendar year. ZIP Code. The embedded Instructions for Recipient section in draft Form 1095-C indicates that employers that offer ICHRAs to employees must disclose the employees’ ZIP Codes if the employer uses the employee’s location to determine affordability as provided in IRS proposed regulations. See this EPIC article for more information about the proposed affordability safe harbors applicable to ICHRAs. Additional codes related to offers of ICHRAs. The embedded Instructions for Recipient section provides a brief description of an additional set of ICHRA-related …