Deadline to File Non-Electronic 1094-C and 1095-C

• Large employers.
• Self-insured group health plans.

3/1 Deadline only applies to groups that will file forms 1095-C and 1094-C non-electronically.

Must be issued to employees by 3/2.

Deadline for 1095-C and 1094-C filed electronically is 3/31.

IRS.

Full-time employees.

Large employers must provide full-time employees with Form 1095-C, documenting offer of coverage, and file all forms with the IRS.

This requirement considers includes:

• • Employers with 50 or more full-time employees, including equivalents)
  • Multi-employer plans that are large employers

The information reported on Form 1094-C and Form 1095-C is used in determining whether an employer is potentially liable for a payment under the employer shared responsibility provisions of section 4980H, and the amount of the payment, if any. Form 1095-C is also used by the IRS and the employee in determining the eligibility of the employee (and the employee’s family members) for the premium tax credit under section 36B. For employers that are subject to section 4980H and that sponsor self-insured health plans, Form 1095-C is also used by the IRS and individuals to verify employees’ and family members’ enrollment in minimum essential coverage under the self-insured health plan for purposes of the individual shared responsibility provisions of section 5000A.