Affordable Care Act, Deadlines, Reporting Requirements

Fast-Approaching Deadlines for ACA Reporting and Similar State Reporting - January 2024

Venable LLP on 1/15/2024

This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting. Generally, reporting that relates to health coverage in one calendar year is due early...more

Compliance Alert: IRS Releases Final Rules Extending Deadline to Furnish ACA Reporting Forms

Woodruff Sawyer on 1/5/2023

On December 12, 2022, the IRS released a Final Rule providing for, among other things, an automatic 30-day extension of time for applicable large employers (“ALEs”) to furnish annual Form 1095-C to individuals for calendar...more

Permanent Extension to the ACA Reporting Deadline

Seyfarth Shaw LLP on 12/29/2022

Seyfarth Synopsis: Recently the U.S. Treasury Department (Treasury) and Internal Revenue Service (IRS) issued regulations (the “Final Regulations”) which finalized previously proposed relief for furnishing Forms 1095-B and...more

5 Most Important Steps for Employers Doing Their 2023 ACA Compliance Planning

Fisher Phillips on 9/15/2022

Applicable large employers must adhere to many Affordable Care Act (ACA) rules to remain compliant regarding group health plan offerings. We offer the following checklist of the five most helpful reminders you should take...more

IRS Proposes Regulations on ACA Reporting: Good News and Bad News for Employers

Bradley Arant Boult Cummings LLP on 11/24/2021

The Internal Revenue Service (IRS) has published proposed regulations that, if finalized, will ease some of the requirements imposed on employers reporting offers of minimum essential health coverage, including a permanent...more

Departments Delay Enforcement of Transparency Disclosure Requirements

Fisher Phillips on 9/7/2021

Group health plan sponsors soon will face daunting new disclosure and transparency requirements under multiple laws including the Affordable Care Act (ACA), the No Surprises Act (the Act) and the Consolidated Appropriations...more

IRS Extends Deadline for Certain ACA Reporting Requirements

Faegre Drinker Biddle & Reath LLP on 10/14/2020

In Notice 2020-76 (Notice), the IRS extended the deadline from January 31, 2021, to March 2, 2021, for furnishing Forms 1095-B and 1095-C to individuals for reporting year 2020. Note that the Notice does not extend the...more

A Holiday Surprise – IRS Extends Certain ACA Reporting Deadlines and Transition Relief

Snell & Wilmer on 12/7/2018

The IRS delivered welcome news to employers preparing to meet the Affordable Care Act’s (“ACA”) information reporting deadlines in early 2019 for the 2018 calendar year. In Notice 2018-94 (the “Notice”), the IRS extended the...more

IRS Extends ACA Reporting Deadline Again This Year

Ballard Spahr LLP on 12/4/2018

For the third consecutive year, the IRS has extended by 30 days the deadline for health plan sponsors to furnish Forms 1095-B and 1095-C to individuals....more

IRS Extends ACA Reporting Deadline

Ballard Spahr LLP on 11/21/2016

The IRS has extended the deadline for furnishing 2016 Forms 1095-C and 1095-B to individuals by 30 days to March 2, 2017. The reprieve offers welcome relief to employers, health insurers, and other plan sponsors who would...more

Deadline Reminder for Employers and Providers: Electronically File Information Returns with IRS by June 30

BCLP on 6/28/2016

Self-insured employers, applicable large employers and health coverage providers are reminded that the June 30 deadline to electronically file information returns with the IRS is approaching. The deadline to provide...more

The Latest in ACA Reporting

Bryan Cave Leighton Paisner on 2/3/2016

Well, we’ve toyed with your emotions enough on this subject…. the deadlines for ACA reporting have not changed. Truth be told, unless this law is repealed by a Republican President taking office next term, we’re likely stuck...more

Some Welcome Relief and Clarification on Affordable Care Act for Employers

Patterson Belknap Webb & Tyler LLP on 1/25/2016

As the federal agencies continue to issue more guidance on the application of various provisions of the Affordable Care Act (the “ACA”) to employer-sponsored health coverage, there are some recent developments that we want to...more

Alert: Affordable Care Act Year-End Reporting Requirements and Extended Deadlines

Cooley LLP on 1/15/2016

This Alert serves as a reminder of certain Affordable Care Act ("ACA") year-end reporting requirements imposed under Sections 6055 and 6056 of the Internal Revenue Code of 1986, as amended (the "Code"). Section 6055 requires...more

Employee Benefits Update: 2013 Year End Plan Tasks

Akerman LLP on 11/25/2013

As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more

Health Care Reform Update -- September 9th, 2013

Mintz - Health Care Viewpoints on 9/10/2013

In This Issue: Leading the News; Implementation of the Affordable Care Act; Other HHS and Federal Regulatory Initiatives; Other Congressional and State Initiatives; Other Health Care News; and Hearings and Mark-Ups...more

Affordable Care Act Update IRS Issues Guidance on Delay of Employer Shared Responsibility Penalties and Reporting Requirements

Sherman & Howard L.L.C. on 8/9/2013

On July 2, 2013, the Treasury Department made a surprise announcement that enforcement of the Employer Shared Responsibility Mandate, a provision of the Patient Protection and Affordable Care Act ("PPACA"), would be delayed...more

Employers Face Compliance Options In Lights Of Delayed Implementation Of Pay Or Pay Mandate Under The ACA, But Other ACA...

Laner Muchin, Ltd. on 7/15/2013

On July 2, 2013, the Treasury Department’s announced that enforcement of the "Pay or Play" mandate under the ACA will be delayed until January 1, 2015. This announcement was followed by a brief notice from the IRS which...more

Patient Protection and Affordable Care Act (PPACA) › Deadlines › Reporting Requirements