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ARTICLE · 19 AUGUST 2015

IRS Releases Draft Instructions To ACA Employer Information Reporting Forms

Grant Thornton LLP
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New to the 2015 draft instructions are procedures for obtaining a 30-day extension for filing the forms with employees and the IRS, and details on how to correct paper returns.

United StatesTax
Mel Schwarz
Mel Schwarz
Dustin Stamper
Dustin Stamper
Shamik Trivedi
Shamik Trivedi
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The IRS recently released draft instructions for completing the 2015 Form 1094-C, "Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns," and Form 1095-C, "Employer-Provided Health Insurance Offer and Coverage," to satisfy Affordable Care Act (ACA) reporting requirements under Sections 6055 and 6056. The draft instructions can be found here.

New to the 2015 draft instructions are procedures for obtaining a 30-day extension for filing the forms with employees and the IRS, and details on how to correct paper returns. The draft instructions also provide simplified reporting for offers of coverage for employees with multiemployer arrangements that qualify for relief.

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