Final Forms for 2022 ACA Reporting

Updated December 19, 2022

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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.