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August 13, 2014

IRS Releases Draft Affordable Care Act Employer Reporting Forms

The IRS has released draft forms that insurers and sponsors of self-insured plans can use to demonstrate compliance with the Affordable Care Act (ACA) individual mandate during their annual federal tax filing. The forms may be used beginning in early 2016 to report on the individuals who had coverage during the 2015 calendar year.

The forms will also be used by employers with insured and self-insured plans who are subject to the ACA’s employer mandate to demonstrate compliance. This filing will also be made on the basis of the calendar year, regardless of the fiscal year on which the employer administers its health plan(s)—the first is due in early 2016 and will also be based [...]

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