Penalties, Employer Mandates, Form 1095

5 New ACA Reporting and Penalty Rules Employers Will Be Happy About

Fisher Phillips on 1/28/2025

Two new federal laws bring good news to employers subject to reporting and other requirements under the Patient Protection and Affordable Care Act (ACA). President Biden approved laws in December that not only ease the...more

7 Tips to Avoid Employer Mandate Assessments and Penalties under the Affordable Care Act

Bradley Arant Boult Cummings LLP on 1/13/2022

As we discussed in a prior article, it is now more important than ever for employers to ensure they fully and accurately complete IRS Forms 1094-C and 1095-C — forms required to be filed and/or furnished to employees under...more

ACA update: Form 1095-C deadline extended and other relief

Bricker Graydon LLP on 12/12/2019

You’ve been at this Affordable Care Act reporting for years and are cruising on autopilot, right? Regardless of your confidence level, all employers need to note the extended due date for furnishing Form 1095-C to individuals...more

A Little Extra: IRS Ups ACA Reporting Relief

Ballard Spahr LLP on 12/5/2019

Once again, the IRS has extended the deadline for furnishing Forms 1095-B and 1095-C to individuals. Reporting penalties will not apply to those who meet the applicable deadlines and complete the forms in good faith....more

ACA Employer Mandate Penalty Letters Coming Before Year-End!

Amundsen Davis LLC on 12/8/2017

With only 30-days to respond, employers should be watching their mail for Affordable Care Act (ACA) employer mandate penalty letters (IRS Letter 226J), coming before the end of 2017. Recent updates to the “Questions and...more

Potential Year-End Surprise in Your Mailbox – A Letter from the IRS (updated)

Saul Ewing LLP on 12/6/2017

The Affordable Care Act or ACA (a/k/a “Obamacare”) is not dead, yet. Employers are starting to receive letters from the IRS notifying them that they owe assessable payments (“penalties”) under the employer shared...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 6 of 24): Reporting Group Health Plan Opt-Out...

Mintz - Employment, Labor & Benefits... on 8/25/2015

Under a common strategy for controlling group health care plan costs, employers sometimes adopt arrangements under which an employee is offered cash as an incentive to waive coverage. These arrangements are colloquially...more

Penalties › Employer Mandates › Form 1095