ARC’s 2019 ACA Reporting Guide has all the information you need to determine if you are responsible for sending 1095 forms out to employees and to the IRS. Deadlines are fast approaching—April 1, 2020, if filing electronically or February 28, 2020, if filing via paper. Employees must receive 1095 forms by March 2, 2020.
ACA Reporting is required for Applicable Large Employers as well as those in self-funded plans regardless of the group size (including those in level-funded arrangements or MEWAs). If you were covered by one of these types of plans, even for a month, you are required to provide this information to the IRS. Some plans are providing this service proactively for customers. Others require the customer download information to prepare the forms themselves. This is noted in our guide along with outsourcing options, if needed.