February 28 2018

If an employer is filing by mail, the 1094/1095B or 1094/1095C forms must be postmarked to the Internal Revenue Service by Wednesday, February 28, 2018.

The forms for Tax Year 2017 have been released by the IRS.

Form 1094B – Transmittal of Health Coverage Information Returns – Tax Year 2017

Form 1095B – Health Coverage – Tax Year 2017

2017 Instructions for Forms 1094-B and 1095-B

Form 1094C – Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns – Tax Year 2017

Form 1095C – Employer-Provided Health Insurance Offer and Coverage – Tax Year 2017

2017 Instructions for Forms 1094-C and 1095-C

Tax Year 2017 - ACA Reporting Deadlines (Mailing)

Q:  What are the 1095-A, 1095-B and 1095-C forms and what is the difference?

A:  These are the Affordable Care Act coverage reporting forms.  The 1095-A will be sent to anyone that purchased health insurance through healthcare.gov.  The A form will contain information about the coverage, who was covered, and when.  The 1095-B will be sent to anyone who purchased health insurance directly from an insurer, or if they received coverage through their small business employer (not subject to the employer mandate).  The B form also contains information about who was covered and when.  The 1095-C will be sent to anyone that was offered or received health coverage from an Applicable Large Employer (subject to the Employer Shared Responsibility Provision).  The C form contains information about what coverage was offered.  If the ALE offered coverage that was “self-insured”, information about who was covered and when will be included on the C form as well.

Q:  How are the ACA forms similar?

A:  The ACA forms provide information about your health coverage during the previous year.  Although you may receive more than one form, and they may come from different sources, they should all be kept with your tax records.

Q:  Where can I find instructions on mailing the forms to the IRS?

A:  Instructions for shipping & mailing the forms to the IRS are available through these links:  2017 Instructions for Forms 1094-C and 1095-C  or  2017 Instructions for Forms 1094-B and 1095-B