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Final Forms for 2022 ACA Reporting

Final Forms for 2022 ACA Reporting

Updated December 19, 2022

2 minute read

The Internal Revenue Service (IRS) released the final forms for 2022 reporting under IRS Code Sections 6055 and 6056.

  • 2022 Forms 1094-B and 1095-B (and related instructions) will be used by entities providing minimum essential coverage including self-insured plan sponsors that are not applicable large employers (ALEs) to report under Section 6055.
  • 2022 Forms 1094-C and 1095-C (and related instructions) will be 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.

The forms are essentially unchanged from last year. The instructions have been updated to include the permanent, 30-day automatic extension of time for furnishing statements to individuals under Sections 6055 and 6056. Due to this extension, individual statements for 2022 must be furnished by March 2, 2023. The instructions also describe the alternative method for furnishing statements to individuals under Section 6055. Employers can satisfy their obligation to furnish statements to certain individuals by posting a notice on its website stating that individuals may receive a copy of their statement upon request.

Employers should become familiar with these forms for the 2022 calendar year. Paper IRS returns for 2022 must be filed by February 28, 2023. Individual statements for 2022 must be furnished by March 2, 2023. Electronic IRS returns for 2022 must be filed by March 31, 2023. Download the bulletin for more details.

Download the 2022 IRS Contribution Limits Info Sheet

National Insurance Services is not a law firm and no opinion, suggestion, or recommendation of the firm or its employees shall constitute legal advice. Readers are advised to consult with their own attorney for a determination of their legal rights, responsibilities and liabilities, including the interpretation of any statute or regulation, or its application to the readers’ business activities.

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Steve Smith

Steve Smith

Steve Smith is a powerhouse of energy, living by the mantra "work hard, play hard." As an expert in uniting teams for a greater purpose, Steve's innovative and creative strategies in employee health and wellness are game-changers. With over 25 years of expertise in health insurance, covering compliance, cost mitigation, utilization, analytics, wellness plans, and strategic planning, Steve is the go-to expert for driving down utilization trends and fostering a culture of well-being. His clients trust him to deliver exceptional results, making him an invaluable asset in the industry. As an Employee Benefits Consultant, Steve specializes in health care consulting for Minnesota public sector organizations including fully insured, self-insured, and stop-loss plans. Steve is a licensed insurance agent and holds the designations for Managed Healthcare Professional (The Health Insurance Association of America), Certified Patient Protection and Affordable Care Act Professional (National Association of Health Underwriters), and Group Benefits Disability Specialist (Hartford School of Insurance).