RCGI-Prepare-for-ACA-Reporting-in-the-New-YearWhat better way to kick off 2019 than with a quick review of your Affordable Care Act (ACA) reporting requirements? Employers subject to the ACA must distribute reporting forms to employees and file with the IRS shortly after the new year, so now is the time to gather and review all required data.


Thankfully, the IRS has published these final forms and instructions to help employers prepare for the reporting process:


  • 1095 forms must be delivered to employees by January 31, 2019.
  • Paper filing with the IRS must be completed by February 28, 2019.
  • Electronic filing with the IRS must be completed by April 1, 2019. Employers who file 250 or more information returns must file electronically.


On Form 1095-C, applicable large employers (ALEs)—those with an average of 50+ full-time employees or part-time equivalents during the previous calendar year—demonstrate compliance with ACA's employer shared-responsibility mandate. Form 1095-C requires ALEs to report whether they offered eligible employees affordable health coverage that meets the minimum coverage and value threshold standards established by the ACA. ALEs not in compliance with the coverage provisions are subject to ACA employer penalties. For more information regarding reporting on Form 1094-C and Form 1095-C, please refer to IRS Q&A.


Small employers who have less than 50 full-time employees are exempt from most ACA reporting requirements. However, self-insured small employers must complete and file Forms 1094-B (the transmittal form) and 1095-B with the IRS and provide full-time employees with a copy of Form 1095-B. Small employers who are members of a controlled or affiliated service group that (collectively) has at least 50 full-time employees are also required to file Forms 1094-C and 1095-C.


Despite a recent ruling from a federal judge in Texas declaring the Affordable Care Act (ACA) unconstitutional, all ACA coverage and reporting obligations for employers currently remain in place. Considering the controversial nature of the ACA, the judge’s ruling will likely be appealed and end up before the Supreme Court. In the meantime, the Department of Health and Human Services has issued a statement announcing that it will  "continue administering and enforcing all aspects of the ACA as it had before the court issued its decision." In light of this announcement, employers who are subject to the ACA should prepare to distribute and file the necessary forms in the new year.


If your company needs assistance in navigating a challenging HR issue, Redstone Government Consulting’s experienced team can help. We specialize in training and consulting for companies of all sizes, assessing your current HR status, training your leadership team, to guiding you through the process of revising your policies and procedures. Our team of experts not only provide years of experience working in the industry, but certifications to offer the most comprehensive coverage of HR subjects. Click here to learn more about the services we offer.

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Written by Kayla Klutts

Kayla Klutts Prior to joining Redstone Government Consulting, Inc., Kayla worked with elementary school students in the Nashville metro area. Her desire to help others led her to the legal field, where she worked as a paralegal assisting clients through the litigation process. In her current role as HR Administrator, Kayla blends her teaching experience, legal background, and can-do attitude to create the optimal experience for our staff and clients. Education Kayla holds a bachelor’s degree in education from Lakeland University.

About Redstone GCI

Redstone Government Consultants are a team of the most senior industry veterans and the brightest new talent in the industry. Many have held senior government positions including leadership roles in the DCAA. Our new talents bring significant accounting and software experience along with fresh perspectives, inspiration and energy to our team. Through our leadership and combined experience, we provide a unique perspective, bringing both government and contractor proficiencies to bear and ensuring rock-solid government compliance for our clients.

Topics: Compliant Accounting Infrastructure, Human Resources