KB13-051

Businesses that are self-insured must report a Social Security Number for every covered dependent they identify under Part III of IRS Form 1095-C. Clarity that a SSN is required – and that a birth date is not an optional equivalent – came in a tucked-away paragraph of a recent IRS notice.

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Last Review: 5/20/2016 – Revision: 1.0

Applies To:
ACA Reporting Requirements