Final Forms for 2021 ACA Reporting

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The Internal Revenue Service (IRS) has released the final forms for 2021 reporting under Sections 6055 and 6056.

• 2021 Forms 1094-Band 1095-B used by entities providing minimum essential coverage including self-insured plan sponsors that are not applicable large employers (ALEs) to report under Section 6055.
• 2021 Forms 1094-C and 1095-Care used by ALEs to report under Section 6056, as well as for combined Section 6055 and 6056 reporting by ALEs who sponsor self-insured plans.

No substantial changes were made to the 2021 forms. They are substantively identical to the final 2020 versions.

Final instructions have not been released yet. However, draft instructions are available for Forms 1094-B and 1095-B and Forms 1094-C and 1095-C. Keep in mind that changes may be made once the instructions are finalized.

Employers should become familiar with these forms for the 2021 calendar year. Individual statements must be provided by January 31, 2022, and returns must be filed by February 28, 2022 (paper version) or March 31, 2022 (filed electronically).

Download the bulletin for more details.