The IRS released draft 2018 forms for
Affordable Care Act (ACA) reporting under Internal Revenue Code (Code)
Sections 6055 and 6056. Draft instructions for 2018 have not yet
been released.
The 2018 draft forms are substantially similar to
the final 2017 versions. However, the revised version of the Form
1095-C clarifies that the “Plan Start Month” box in Part II will
remain optional for 2018. The IRS previously indicated that this
box may have been mandatory for the 2018 Form 1095-C.
Keep in mind that the 2018 draft instructions for
these forms may include additional changes or clarifications,
once released. Also, the IRS may make additional changes to these
forms before releasing final 2018 versions.
What You Need to Do
Employers should become familiar with these forms
for reporting for the 2018 calendar year. However, these forms
are draft versions only, and should not be filed with the
IRS or relied upon for filing.
- 2018 draft Forms 1094-C
and 1095-C
were released July 11, 2018, and will be used by applicable
large employers (ALEs) to report under Section 6056, as well
as for combined Section 6055 and 6056 reporting by ALEs who
sponsor self-insured plans.
- 2018 draft Forms 1094-B
and 1095-B
were also released in July 2018, and will be used by
entities reporting under Section 6055, including
self-insured plan sponsors that are not ALEs.
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