Year End - 1095-C and Filing

4 08, 2017

Printing Forms for Mailing to the IRS – Best Practices

2017-10-18T09:29:51+00:00 August 4th, 2017|0 Comments

KB13-053 On the IRS payroll industry call August 3rd, 2017, the IRS requested payroll software providers to educate users of their software on the best practice approach for printing forms for mail to the IRS. The Integrity Data ACA Compliance Solution provides the ability for users to print forms 1094-C and 1095-C. These forms can [...]

13 03, 2017

Fixing TIN (SSN) Validation Errors from the IRS

2017-10-18T10:39:24+00:00 March 13th, 2017|0 Comments

KB14-059 By far the most common error message received from the IRS on a given employee’s 1095-C form are the two in red above. In IRS speak, this means a social security number (SSN) that was specified on the 1095-C does not match what the IRS database has on file for the name provided. This [...]

7 09, 2016

Criteria for Reporting Union Plans with the Multi-Employer IR Safe Harbor

2017-10-20T11:39:56+00:00 September 7th, 2016|0 Comments

KB14-051 It has nothing to do with union fees. The multi-employer plan transition relief (2E) provides that a contributing employer is treated as offering coverage, and generally protected from a penalty, if the following three criteria are met: The employer is required to contribute to a multi-employer plan on behalf of an employee pursuant to [...]

7 09, 2016

Explaining the Law for Reporting Retirees

2017-10-18T14:09:11+00:00 September 7th, 2016|0 Comments

KB14-047 The only time retirees come into play for reporting is if the retiree was enrolled in a self-funded employer sponsored health coverage. Fully insured - Nothing on our end needs to be done as the carrier will do the reporting via 1095-B. However, if the plan the retiree is enrolled in is self-insured then [...]

27 05, 2016

Reporting Enrollment Information for Self-Insured Coverage for an Individual NOT an Employee on any Day of the Calendar Year, 1G

2017-10-18T14:59:06+00:00 May 27th, 2016|0 Comments

KB14-042 An employer that sponsors a self-insured health plan may report enrollment information for individuals who were not employees on any day of the calendar year by entering code 1G, an offer of coverage to employee who was not a full-time employee for any month of the calendar year, on line 14 of Part II [...]

6 05, 2016

Proper Use of the VOID Checkbox on the IRS Form 1095C

2017-10-18T15:18:59+00:00 May 6th, 2016|0 Comments

KB14-037 See the VOID checkbox on the IRS Form 1095-C? We do too and have no idea what that does. There is absolutely no guidance on its use for electronic filing. The IRS’s 2016 Instructions and 2016 Draft Instructions for completing 1094-C and 1095-Cs only discuss the CORRECTED box with a brief statement not to [...]

28 04, 2016

Explanation of 2D on Line 16 of the IRS 1095-C Form

2017-10-18T16:01:50+00:00 April 28th, 2016|0 Comments

KB13-046 The code “2D” is the IRS ACA 1095-C Line 16 code for “Employee in a section 4980H(b) Limited Non-Assessment Period for the month.” This means that the employee was either in their waiting period (new full-time employee) or initial measurement period (new variable hour employee). The Non-Assessment Period maximum allowed by the IRS is [...]

26 01, 2016

Purpose of 1H/2D Non-Assessment Period Code

2017-10-18T16:38:40+00:00 January 26th, 2016|0 Comments

KB13-044 Form 1095-C tells the IRS that the employer has complied with the employer shared responsibility provisions of the Affordable Care Act (ACA). As such, it is to monitor potential shared responsibility penalties that may come into play if the employer did not offer affordable health coverage. Regardless of your internal waiting period policies, under the [...]

18 11, 2015

Criteria for Terminated Employees Receiving a 1095-C

2017-10-19T09:56:30+00:00 November 18th, 2015|0 Comments

KB14-023 Question: Must a 1095-C be produced for employees who left the company in January (the latest Jan 12th)? Answer: If your company is Self-Insured and the employee took health insurance in January, then yes. Part II for January will show the quality of the offer and 2C and Part III will show the employee [...]