2018 draft ACA forms now available
The IRS has released drafts of the 2018 1094/1095-C and 1094/1095-B forms. The release of these documents is another clear message from the IRS that it’s continuing to enforce the reporting requirements of the Affordable Care Act (ACA), which applicable large employers (ALEs) are subject to.
This upcoming reporting cycle will be the fourth year employers use the C-series forms to report on their full-time employees and the coverage that was offered to them. The good news for employers is that there are no substantive changes to the forms from the prior year. The critical filing deadlines for the upcoming reporting season are as follows:
Reporting requirement | Deadline |
1095-C employee fulfillment | January 31, 2019 |
1094/1095 paper IRS filing | February 28, 2019 |
1094/1095 electronic IRS filing | April 1, 2019 |
Instructions and drafts for the 2018 ACA forms are available below:
- Instructions for Forms 1094-C and 1095-C
- 2018 Form 1095-C
- 2018 Form 1094-C
- Instructions for Forms 1094-B and 1095-B
- 2018 Form 1095-B
- 2018 Form 1094-B