Final 2019 ACA Reporting Forms Released

December 11, 2019

The Internal Revenue Service (IRS) has issued final 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C forms and instructions for employers, plan sponsors, and health insurers to report health coverage information to applicable individuals and the IRS as required by the Affordable Care Act (ACA). Final instructions have also been issued.

Employer Health Insurance Reporting Requirement  

Health Insurance Coverage Reporting by Insurers  

The 2019 Forms and Instructions are largely unchanged from the calendar year 2018. See our recent update for information on the filing due dates and other recent relief extended to the 2019 Forms. Employers and plan sponsors should take note of the timing requirements and review the information reporting requirements through IRS resources available at the Applicable Large Employer Information Center. Employers should also continue to be on the lookout for IRS penalty letters or notices related to past ACA filings and should immediately present any materials received to their ACA reporting vendors, legal counsel, and qualified tax advisers.

Should you have questions about this or any aspect of federal health insurance reform, contact your Conner Strong & Buckelew account representative toll-free at 1-877-861-3220. For a complete list of Legislative Updates issued by Conner Strong & Buckelew, visit our online  Resource Center.