ACA 2019 YEAR END CHANGES#

Government Websites#

2019 Instructions for Forms 1094C ad 1095C#

https://www.irs.gov/pub/irs-pdf/i109495c.pdf

2019 1095C Form#

https://www.irs.gov/pub/irs-pdf/f1095c.pdf

2019 1094C Form#

https://www.irs.gov/pub/irs-pdf/f1094c.pdf

Affordable Care Act Information Returns (AIR) Program#

https://www.irs.gov/e-file-providers/air/affordable-care-act-information-return-air-program

Questions and Answers about Information Reporting on Form 1094-C and Form 1095-C#

https://www.irs.gov/affordable-care-act/employers/questions-and-answers-about-information-reporting-by-employers-on-form-1094-c-and-form-1095-c

Affordable Care Act Information Returns Schemas and Business Rules#

https://www.irs.gov/e-file-providers/air/affordable-care-act-information-returns-schemas

What's New for 2019#

Year changed on the Form 1095-C and Form 1094-C

Extension of due date for furnishing statements.

• The due date for furnishing Form 1095-C to employees is extended from January 31, 2020, to March 2, 2020.
• See Notice 2019-63 and Extension of Time To Furnish Statement to Recipients.

Relief for failure to furnish statements to certain employees enrolled in self-insured health plan.

• The IRS will not impose a penalty for failure to furnish Form 1095-C to any employee enrolled in an ALE member's self-insured health plan who is not a full-time employee for any month of 2019 if certain conditions are met.
• See Notice 2019-63 and Information Reporting Penalties.

Extension of good faith relief for reporting and furnishing.

• The IRS will not impose a penalty for failure to file Form 1095-C with the IRS or failure to furnish Form 1095-C to employees if you make a good faith effort to comply with the information reporting requirements.
• See Notice 2019-63 and Information Reporting Penalties.

Affordability Percentage Threshold

• References to 9.5% in the section 4980H affordability safe harbors and Qualifying Offer Method are applied based on the percentage as indexed for purposes of applying the affordability thresholds under section 36B (the premium tax credit).
• The percentage, as adjusted, is 9.56% for plan years beginning in 2018, and 9.86% for plan years beginning in 2019.