Form 1095-C Changes for the 2016 Tax Year

It’s almost time to start filing those ACA Forms for 2016!

And for all you applicable large employers (ALEs) out there planning to file Form 1095-C, have we got some news for you:

Form 1095-C is going through a few changes for the 2016 tax year, specifically to the code series used for lines 14 and 16.

Code Series 1 Changes
On line 14 of Form 1095-C, filers use Code Series 1 to indicate information about the coverage they offered to their employees. Last year, this series was coded 1A through 1I for each option, but for 2016 codes 1J and 1K have been added.

So it’s important to note that since code 1I only applied for 2015 transitional relief options, it’s been marked as “reserved” by the IRS and should not be used on any future 1095-C Forms.

The new codes, codes 1J and 1K represent the following scenarios:

• Code 1J: Minimum essential coverage (MEC) providing minimum value (MV) was offered to the employee; at least MEC was conditionally offered to the employee’s spouse; nothing was offered to the employee’s dependent(s).
• Code 1K: MEC providing MV was offered to the employee and his/her dependent(s); at least MEC was conditionally offered to the employee’s spouse.

Code Series 2 Changes
On line 16 of Form 1095-C, filers use Code Series 2 to indicate the safe harbor relief that applies to the employee’s scenario, if applicable. Similar to Code Series 1, Code Series 2 initial had codes for 2A through 2I to describe different safe harbor relief options. This year and for future years, code 2I has been “reserved” by the IRS and may no longer be used as it only applied to tax year 2015.

Deadline Changes
Initially, the ACA Forms deadlines were the same as other information return deadlines:

• January 31, recipient/employee copies must be mailed out
• February 28/29, IRS copies that are being paper filed must be mailed
• March 31, IRS copies that are being e-filed must be transmitted

However, last year, the IRS extended the deadlines to give filers a bit of a break with the new forms. That timeline looked like this:

• March 31, 2016: recipient/employee copies must be mailed out
• May 31, 2016: IRS copies that are being paper filed must be mailed
• June 30, 2016: IRS copies that are being e-filed must be transmitted

This year, for 2016 tax year filing, the deadlines look like this:

• February 28, 2017: IRS copies that are being paper filed must be mailed
• March 2, 2017: recipient/employee copies must be mailed out
• March 31, 2017: IRS copies that are being e-filed must be transmitted

Stay tuned with ExpressACAForms for all of your up-to-date ACA information! And don’t forget to sign up with us to e-file your ACA Forms accurately and on time!

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The Facts on Obamacare

The Affordable Care Act, also known as Obamacare, can be pretty overwhelming. And the vast amount of new rules and regulations mean that just about everyone in the US has been affected by it.

Regardless of what happens in the future, Obamacare is still the law of the land, so make sure to keep these facts in mind to stay ACA compliant:

All American Taxpayers Must Get Health Insurance
The individual mandate and employer shared responsibility mandate lay out the rules for how everyone is required to obtain medical insurance that meets minimum essential coverage and how certain applicable large employers (those with 50 or more full-time employees) are now required to provide it to their full-time employees. This minimum essential coverage must also meet a certain minimum value, which is determined based on the federal poverty line each year.

Where You Can Get MEC
In addition to the coverage provided by employers (which is required to meet MEC), the ACA has ensured individuals can find insurance that meets minimum essential coverage through:

• Marketplace coverage,
• Most major medical coverage,
• Medicare, and
• Medicaid.

When You Can Enroll
Barring a job change or other major life change (like moving or getting married), you can only purchase qualifying coverage during open enrollment. Other exceptions to the open enrollment period are Medicaid and CHIP, which you can enroll in based on your income at any point during the year.

The Obamacare Forms
In order to prove coverage was obtained, providers of the insurance must report to the IRS and their employees (or coverage recipients) details of the coverage offered on Forms 1094-B and 1095-B or Forms 1094-C and 1095-C.

And that’s something ExpressACAForms can help with! We help you e-file your ACA Forms with the IRS securely, easily, and quickly. And we can also mail your forms to your recipients for you! Check out our site or give us a call for more information on completing your 2016 ACA return.

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Why Employers Face Affordable Care Act Mandates

The Affordable Care Act employer mandates are not to be trifled with.

While there’s a lot of legal and IRS jargon going on in the ACA, the employer mandates basically boil down to:

1. Applicable Large Employers (ALEs), those with 50 or more full-time employees, must offer full-time employees health insurance or pay a per-employee fine.
2. The health insurance coverage offered by ALEs must meet minimum essential coverage (MEC) at a set minimum value (MV).
3. The health insurance coverage offered by ALEs to full-time employees must also be offered to full-time equivalent employees.
4. The health insurance coverage offered by ALEs must cover the employee’s dependent(s) up to age 26, if applicable.

So what’s the deal? Don’t employers have enough to deal with? Why did the ACA implement these mandates?

Well, believe it or not, one of the main reasons the Affordable Care Act was enacted was to ensure all US taxpayers have access to (ahem) affordable health insurance coverage. And since many employers already provide health benefits to their employees, making it so that the coverage they offer meets certain requirements was one way to get most of America’s taxpayers into the “receives affordable coverage” category.

Lawmakers then added the Affordable Care Act’s safe harbor relief options, which help employers shoulder some of the financial burdens of their new coverage offers.



Stay tuned with ExpressACAForms for more information about the Affordable Care Act and ACA reporting! We’re here to help spread the ACA knowledge and help get your ACA e-filing done. And if you have any questions about either, don’t hesitate to reach out to us! We’re available Monday through Friday, 9:00 a.m. to 6:00 p.m. EST, by phone (704-954-8420) and live chat and offer 24/7 assistance through support@ExpressACAForms.com.

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ExpressACAForms: A Market Leader in ACA Form Reporting

Did you know that you can e-file your Affordable Care Act Forms right where you get all of your up-to-date ACA information?

(We mean here, at ExpressACAForms, of course!)

This past year, ExpressACAForms was one of the first IRS-authorized e-file providers for the ACA Forms 1094 and 1095. And we put every bit of our online filing and cloud-based software know-how into ensuring we were (and still are) one of the best too!

We’re certainly one of the easiest e-file service providers, at any rate. It only takes five steps - from start to e-file - to have your forms reported to the IRS with ExpressACAForms:

Now, you may be thinking, “Yeah, yeah, so you’re fast, what else you got?” To that, we say, “Just check this out!”

And then we’ll point you to this list of our awesome features that make e-filing a cinch:

• Bulk upload any file your ACA data is already in.
• Our bulk upload feature goes beyond those of our competitors. Not only can you upload everything you have at once, but you can do it with whatever file you already have.
• Got a PDF? Great! Excel spreadsheet? Throw it on in there! XML file? Go crazy! If it’s all together and in one file, you can use it.
• Cloud-based software means you-can-access-it-anywhere software!
• With our cloud-based software, anywhere you have access to the internet and a browser, you have access to your ExpressACAForms account and all the information in it.
• Plus, there’s no need to download any external software onto your computer to access your account!
• There’s a print center in your account!
• You can use this to print your official forms whenever you need them! 
• We also do postal mailing!
• You know how you’re supposed to mail your 1095 Forms to your employees/recipients? Well, you could, or you could authorize us to do it for you!
• You’ll still have access to the forms in your print center if you need them, but if you select postal mailing, we’ll print and mail your forms for you from our offices in Rock Hill, SC by the next business day.
• Plus, you can’t beat our friendly expert customer support team!
• We’re located right here in the US, so anytime you call in, you’ll be connected with a real person you understand.
• And we have round-the-clock contact options! Our phone (704-954-8420) and live chat lines are open Monday through Friday, 9:00 a.m. to 6:00 p.m. EST, and we provide 24/7 email support through support@ExpressACAForms.com.

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What it Means: Form 1095-C, Line 16

Welcome back! We’re here for Part 2 of ExpressACAForms’s series on lines 14 and 16 of Form 1095-C, Employer-Provided Health Insurance Offer and Coverage.

And since we covered line 14 last time, this post is all about line 16!

Form 1095-C, Line 16
So, as you remember, line 14 indicates to the IRS the type of coverage you offered your employee. Line 16 takes that a step further and indicates to the IRS any safe harbor situations that applied to you/that employee with Code Series 2. It basically answers the “why” question for the type of coverage you chose to offer.

Tax Year 2016 Code Changes
If you remember filling out line 16 this past year, there’s a chance you remember entering code 2I. Not this year! The IRS got rid of code 2I on line 16 of Form 1095-C this year since the safe harbor it represented was exclusive to the 2015 tax year.

Code Series 2
On line 16 of Form 1095-C, you’ll use one code per month (or one code for all 12 months) as it applies to that employee. Here are those codes and what they mean:

• 2A. The employee was not employed during the month indicated. If the employee worked even one day of the month, you are not allowed to use code 2A. Additionally, code 2A should not be used for the month an employee is terminated.
• 2B. The employee was not a full-time employee during the month indicated. If the employee was not a full-time employee and did not enroll in MEC, use code 2B. You’ll also use 2B if the employee was a full-time employee whose coverage ended that month solely because the employee terminated employment.
• 2C. The employee enrolled in the coverage offered. Code 2C cannot be used if code 1G is in line 14 or if the coverage was not MEC. Code 2C also shouldn’t be used for months terminated employees are enrolled in COBRA continuation coverage.
• 2D. The employee is in a section 4980H(b) Limited Non-Assessment Period or an initial measurement period.
• 2E. Use code 2E for any month for which the multiemployer arrangement interim guidance applies to that employee, regardless of any other code in Code Series 2 that may apply.
• 2F. Enter code 2F if section 4980H Form W-2 safe harbor was used to determine affordability for the employee for the year. Code 2F must be used for all months of the year the employee was offered health coverage if it applies.
• 2G. Enter code 2G if section 4980H federal poverty line safe harbor was used to determine affordability for the employee for any months of the year.
• 2H. Enter code 2H if section 4980H rate of pay safe harbor was used to determine affordability for the employee for any months of the year.

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What it Means: Form 1095-C, Line 14

Hello there! Welcome to ExpressACAForms’s quick little two-part series on two of the more complicated lines of the Form 1095-C, Employer-Provided Health Insurance Offer and Coverage.

And by “complicated,” we mean it’s the information about your employee that might not be readily available on their W-9. Don't worry: it’s nothing too hard.

Form 1095-C, Line 14
Line 14 is where you indicate to the IRS what sort of coverage you offered to the employee for whom you’re completing the Form 1095-C. You do this using Code Series 1, and each code in the series lets the IRS know if the coverage you offered met minimum essential coverage (MEC), the minimum value (MV), and if the coverage was offered to the spouse and dependent(s), if any.

Tax Year 2016 Code Changes
Of course, since it’s the IRS, things are slightly different for this upcoming year than they were last year. Code Series 1. Code 1I was replaced with code 1J. They also added code 1K to the mix to help indicate more situations regarding your offers of coverage.

Code Series 1
On line 14 of Form 1095-C, you’ll use one code per month (or one code for all 12 months) as it applies to that employee. Here are those codes and what they mean:

• 1A. A Qualifying Offer was made to the employee, spouse, and dependent(s), if any. A Qualifying Offer provides MEC at MV and the Employee Required Contribution is equal to or less than 9.5% (as adjusted) of the mainland single federal poverty line.
• 1B. You offered MEC at MV to the employee only.
• 1C. You offered MEC at MV to the employee and dependent(s) but not the spouse.
• 1D. You offered MEC at MV to the employee and spouse but not dependent(s). BUT if the coverage for the spouse was offered conditionally, use code 1J instead.
• 1E. You offered MEC at MV to the employee, spouse, and dependent(s). BUT if the coverage for the spouse was offered conditionally, use code 1K instead.
• 1F. You offered MEC that did not meet MV to the employee, spouse, dependent(s), or any combination of the three.
• 1G. You offered coverage for at least one month of the calendar year to an individual who was not your employee at all during the year or to an individual who was a part-time employee. Note that code 1G must be used for all 12 months, so go ahead and put it in that “All 12 Months” box on the form.
• 1H. You didn’t offer any coverage to the employee that month.
• 1J. You offered MEC at MV to the employee and conditionally to the spouse but not to the dependent(s).
• 1K. You offered MEC at MV to the employee and dependent(s) and conditionally offered it to the employee’s spouse.

Stay tuned for Part 2 of What it Means with ExpressACAForms! And make sure to follow along for even more ACA and e-filing information.

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Form 1095-C Information Requirements

Form 1095-C is a pretty important form. It’s the form that all Applicable Large Employers (ALEs) use to report the health care coverage they offer their full-time employees each year.

So before you sit down to complete these important forms, you need to be sure to have all the information required. A lot of the data you’ll need can be gotten easily from your current payroll system but you’ll also be required to supply data on the coverage you offered each of your full-time employees.




To help get you prepared, here’s a list that breaks down all the information you need to complete Form 1095-C:

• Employee data. For each employee, you’ll need to have their
• Name,
• Social security number, and
• Address
• Applicable Large Employer data. That’s you. You’ll need your business’s
• Name
• Employer Identification Number (EIN)
• Address, and
• Telephone number
• Offer of coverage information. This is the part where you tell about the (at least) minimum essential coverage you offered your full-time employees. You’ll need
• The plan start month,
• An offer of coverage code for each month that identifies the type of coverage offered,
• The employee’s required monthly contribution to their coverage, and
• Any Section 4980H Safe Harbor information that applies, indicated by the safe harbor codes.
• Covered individuals’ information. If your coverage offer extends to the employee’s spouse and/or dependent(s), you’ll need the following information on them:
• Name,
• Social security number or date of birth, and
• Which months coverage was offered.

Once you have all the information you need, you can feel confident as you begin your Affordable Care Act filing.


You can feel even more confident in your ACA filing if you sign up with ExpressACAForms! We’re one of the IRS-authorized leaders in secure ACA Form e-filing. Visit our site or give us a call (704-839-2270) to learn more about how ExpressACAForms can help get your ACA e-filing done quickly and easily.

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The 1095 Forms

There are some pretty important forms you need to add to your tax season repertoire: the Affordable Care Act 1095 Forms.

Think of these forms as the W-2s of the health care coverage the ACA requires you to offer and report on each year. You’ll report certain information about the coverage you offered to each person you offered that coverage and with the IRS on these 1095 Forms.




Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
We’re foregoing alphabetical order to better explain how these 1095 forms work. Form 1095-C is the form that’s completed by all Applicable Large Employers (ALEs) for their full-time employees. ALEs are employers with 50 or more full-time employees who are thereby subject to the ACA’s employer shared responsibility provisions.

To complete Form 1095-C, you’ll need:

• Employee information (name, SSN, address)
• Employer information (name, EIN, address, contact info)
• The Plan Start Month for each employee
• Offer of Coverage Codes for each employee
• The Employee Share of Lowest Cost Monthly Premium per month
• Spouse and dependent information (name, SSN/birth date, months covered)
• Section 4980H Safe Harbor Codes (if applicable)

Form 1095-B, Health Coverage
Form 1095-B is filed by everyone else who provides health care coverage throughout the year. That means small businesses, insurance agents, certain government agencies, and anyone else who provided minimum essential coverage to taxpayers.

To complete Form 1095-B, you’ll need:

• Filer information (name, EIN, address, phone number, and contact info)
• The total number of 1095-B Forms you’re filing
• Recipient information (name, SSN/birth date, address)
• Coverage type, broken down by month

If you’re using Form 1095-B to report Employer-Sponsored Coverage or coverage provided by another user, you’ll also need that other entity’s name, EIN, address, and contact information.

Form 1094, Transmittal Form
Each Form 1095 comes with its very own Form 1094 (B or C). This is the transmittal form that summarizes the 1095 return it’s accompanying to the IRS. That’s right, this one just goes to the IRS, not your employees/recipients.

When you e-file with ExpressACAForms, we’ll automatically create your 1094 Form for you based on the information that generates your 1095 Forms, all of which are IRS-authorized and made ready to e-file immediately. Check out our site to learn more about these and our various other features, all of which are designed to make your ACA filing as fast and simple as possible.


Questions? Just give us a call! We’re available by phone (704-839-2270) and live chat Monday through Friday, 9:00 a.m. to 6:00 p.m. EST, and by email 24/7 at support@ExpressACAForms.com.

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Section 6055 & 6056 Reporting

When it was enacted, the Affordable Care Act really shook things up with the IRS’s Internal Revenue Code. Namely, it added Sections 6055 and 6056 to the code to outline how employers must report the health insurance coverage they offer each year.

So just what do these new sections say? We’re glad you asked!

Section 6055 & 6056 Requirements
The Sections 6055 and 6056 go into a lot of detail about what it is you need to report to the IRS after you’ve offered health insurance to your full-time employees.

• Section 6055 says that employers with self-funded plans and insurers who manage fully-insured plans must report information about the organization providing coverage.
• Section 6056 says that employers must report information about the employer offering coverage.

Reporting Requirements
If you’re considered an Applicable Large Employer - that is, if you have at least 50 full-time employees - you’re subject to the Section 6055 and 6056 reporting requirements each year. That means the IRS requires you provide the following information on Forms 1094-C and 1095-C:

• Detailed information on each employee (name, address, Social Security Number)
• Your total number of full-time employees
• Whether or not the coverage you offered met minimum essential coverage and minimum value
• Whether or not the coverage you offered was affordable, as well as how much each employee was required to pay
• Whether or not the coverage was offered to all of your full-time employees and their dependents.

Getting Started Reporting
If you’ve got everything squared away and are ready to report your MEC-meeting coverage, check out ExpressACAForms! We can create and e-file your ACA reporting forms safely and securely using the data you already have. Sign up for an account or contact our stellar customer support team to learn more!

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Are You Reporting Your Employee Health Coverage Plans to the IRS?

Employers with fifty or more full-time employees have had to deal with a few changes over the past few years thanks to the Affordable Care Act. Not only have you been required to offer health insurance coverage to your full-time employees, but earlier this year you had to start reporting that coverage to the IRS.

For the 2015 ACA filing period, the IRS had a bit more leniency for those reporting coverage. They extended the reporting deadlines, offered safe harbor qualifications for an easier transition, and even offered to forgive late filing penalties, depending on the circumstances.

This year, they’re a little more like the scary, impending IRS we’ve come to know and try to avoid too much contact with. ACA Forms 1094-C and 1095-C for the 2016 year will need to be turned in, correct and on time, or you’ll face some serious consequences.

So it’s incredibly important to have a plan in place for your 2016 and future ACA filing. We’re a little biased and recommend ExpressACAForms for the job! ExpressACAForms is chock full of state-of-the-art e-filing features to ensure your ACA Forms 1094 and 1095 are filled out correctly and sent to the right places at the right time.

Of course, what really sets us apart is our friendly and always available customer support team, based right here in Rock Hill, South Carolina. Give them a call or send an email to learn more about e-filing with ExpressACAForms!

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ACA Requirements for Employers

There’s a lot of information going around about the Affordable Care Act. With all the insurance and filing requirements now in place for individuals, employers, and insurance providers, it can be hard to keep up with what you need to do to keep your business compliant.

Well rest easy, you’ve found ExpressACAForms and we’ve brought you the Employer Shared Responsibilities straight from the horse’s mouth!

(This horse, of course, is the IRS.)


The Employer Shared Responsibility Provisions
So the first thing to know about employer shared responsibility is that it applies to Applicable Large Employers (ALEs), or employers with 50 or more full-time employees. So the vast majority of employers aren’t liable for these provisions, but they are:

• ALEs must offer minimum essential coverage (MEC) of affordable health insurance that provides minimum value OR
• Make an employer shared responsibility payment to the IRS.

These provisions went into play January 1, 2015, so you may be a little familiar with one or the other already.

Avoiding the Payment by Meeting the Provisions
There are two ways an ALE can be made to pay an employer shared responsibility payment:

1. If the employer does not offer MEC to at least 95% of its full-time employees and their dependents, and
2. If at least one full-time employee receives the premium tax credit for purchasing coverage through a Health Insurance Marketplace.

The reasoning behind the first way to incur a payment is a little obvious; you’re directly disobeying the ACA and IRS’s rules about providing health insurance.

The second way’s reasoning is a little more nuanced. You see, even if you offer insurance to your employees, you still have to make sure it meets all the ACA’s minimum value and affordability requirements. If it doesn’t, when your employees go to a Health Insurance Marketplace to get more coverage, they become eligible for and receive a premium tax credit. This alerts the IRS that you become eligible for and receive an employer shared responsibility payment for not meeting ACA requirements.

Employer Reporting Requirements
So not only do you as an ALE have to provide affordable health insurance that meets all these MEC and minimum value requirements, but you have to report you did all that to the IRS each year as well with Forms 1094-C and 1095-C.

Think of them as W-2s for your employees’ health insurance coverage. You use these forms to report the coverage you offered them, the coverage they accepted, and their (and their dependents) basic information. And in January each year, you send a copy to each of your employees so they can use it for their records, and in March you e-file a copy with the IRS to show your compliance.

By the way, one of the easiest, most secure, and most accurate ways to e-file these forms is right here with ExpressACAForms! And if you’re worried about staying ACA compliant throughout the year, check out our sister product ACAwise; it tracks your compliance, alerts you of any discrepancies, and e-files your return each year for you!

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Understanding ACA Form 1095-B

When we talk about the information returns associated with Affordable Care Act, we tend to get hung up on Form 1095-C. It makes sense: Form 1095-C is the form Applicable Large Employers file and they’re the “insurance providers” going through the most changes thanks to the ACA. (And “most change” tends to mean “most attention.”)

That’s why we’re taking this post to talk exclusively about Form 1095-B!

Purpose of the Form
Form 1095-B, Health Coverage, is used to report information to the IRS and taxpayers about the minimum essential coverage of health insurance provided by the filer.

And in case you need a reminder: minimum essential coverage (or MEC) is the least amount of coverage legally required for taxpayers to have each year. While it’s the individual taxpayer’s responsibility to make sure they have coverage that meets MEC, it’s also the responsibility of insurance providers to offer MEC plans as set by the ACA.

Who Needs to File Form 1095-B
Generally, every person that provides MEC to individuals during the calendar year must file Form 1095-B to report the coverage. This does exclude certain employers (ALEs) and government employers who are subject to the employer shared responsibility provisions and therefore must file Form 1095-C.

In other words, health insurance issuers and carriers for most health insurance coverage, including individual market coverage and insured coverage sponsored by employers, as well as small employers need to file Form 1095-B for each covered individual each year.

When to File
If you need to file Form 1095-B with the IRS, you must do so at the beginning of the year following the year you offered coverage. And how you plan to file determines when you’ll need to file.

If you’re sending in paper copies to the IRS, you must submit Form 1095-B, along with its transmittal form, Form 1094-B, by February 28 (or 29). If you plan to e-file, you have until March 31. Keep in mind that if your due date ends up falling on a weekend or legal holiday, the deadline is automatically extended to the next business day.

And speaking of “automatically extended,” you can get an automatic 30-day extension of time to file your 1095-B forms if you file Form 8809 with the IRS by your original deadline.

And How to File
The more traditional way to file your ACA return is to mail it in each year. While the IRS recommends everyone e-file, you really only have to if you have more than 250 forms to file. So if you’re planning for traditional, mail Form 1094-B and your 1095-B forms by your deadline to:

• Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301
• If your principal business is in: Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, or West Virginia
• Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999
• If your principal business is in: Alaska, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Washington, D.C., Wisconsin, or Wyoming

Of course, if you’re looking for a faster, easier, more secure way to file, then you should e-file with ExpressACAForms! With ExpressACAForms, you don’t have to fill out each individual form by hand before mailing it in, which can leave you susceptible to human error and at the mercy of the postal system. Instead, just upload the the ACA information you have using our bulk upload spreadsheet or one of your own, review the forms our program creates for you, and securely e-file them directly with the IRS.

If you have any other questions regarding Form 1095-B or e-filing your ACA return, give us a call! We’re always happy to help. We’re available at (704) 839-2270 and through live chat on our website Monday through Friday, 9:00 a.m. to 6:00 p.m ET and we offer 24/7 customer assistance via email at support@ExpressACAForms.com!

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ACA Form 1095-C Updated for 2016 Filing

Even when it’s not filing season, the IRS makes sure to keep itself busy. Just last month, they released draft Forms 1094-C and 1095-C and published draft instructions for completing them for the 2016 tax year.

While these updates are just drafts, there are already a few changes between the forms you filled out for your 2015 ACA return and the ones you’ll complete for your 2016 return. These changes are likely to stick, however, and once the Forms 1094-C and 1095-C are finalized, they must be e-filed by March 31, 2017.


Form 1094-C Changes

• Box B of Line 22 is designated “Reserved.” The Qualifying Offer Method Transition Relief is not available for 2016.
• In Part III, column (b), “Section 4980H” was added before “Full-Time Employee Count for ALE Member.” This was included to remind filers that “full-time employee,” as defined by section 4980H, applies for purposes of this column. ALE Members may not use another definition of FTEs to complete this column.

Form 1095-C Changes
Underneath the title of Form 1095-C, the reminder, “Do not attach to your tax return. Keep for your records.” was added to inform recipients not to file Form 1095-C with their personal return.

Code Changes

• Code 1I on Form 1095-C, line 14, and Code 2I for line 16 are no longer applicable for the 2016 filing year.
• New codes for addressing conditional offers of spousal coverage, 1J and 1K, have been added for use on Form 1095-C, line 14, if applicable.

Transition Relief Changes
Only limited transition relief will continue for the 2016 tax year. Because several forms of transition relief were available to employers for the 2015 tax year only, references to these forms of relief have been removed from Forms 1094-C and 1095-C.

E-filing with ExpressACAForms
It’s never too early to set up your ACA e-filing account with ExpressACAForms! As an IRS-authorized e-file provider, we guarantee the most up-to-date and secure software in ACA filing. If you have any questions or need help getting started, just give us a call. Or send us an email! We’re happy to help any way we can!

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Are You Prepared for Next Year's ACA Changes?

Hey, there! Remember this past Affordable Care Act filing season? Got it? Good. Now forget everything you knew about ACA filing.

Well, not everything. The basics are still mostly the same, but there are a lot of changes coming with the 2016 filing season, which begins in January. For starters, one of the biggest:

Date Changes
That’s right: this year (and forevermore), you won’t have the first six months of the year to get your ACA return just right. The IRS, in an attempt to relieve some of the first-time ACA filing stress for filers and themselves, extended the actual ACA deadlines this past year. Next year, they’ll be back in their rightful places: January 31 (for the recipient forms), February 28 (for paper filers), and March 31 (for e-filers).

No More Leniency
The IRS was pretty generous last year; in addition to extending the deadlines, they also operated under a more lenient late-filing policy. No such luck this year. Last year, the policy was if you could prove you made good faith efforts to file on time, your late filing penalties would be forgiven. This year, it’s the same as every other IRS deadline: you don’t file on time, you pay the fine.

Penalties Are Going Up
The penalties for not providing (or not providing enough) insurance are going up as well. The IRS had a few other safety nets in place this year as far as insurance offers were concerned - only having to offer to 70% of your employees rather than 95%, for example, as well as other safe harbor reliefs. This year, those begin phasing out. Since the whole point of the ACA is to make sure every taxpaying American has access to good health insurance, the penalties stand to get more severe the longer Applicable Large Employers don’t provide coverage.

But You’ve Still Got ExpressACAForms
But the good news is you’ve still got us! One of the frontrunners in ACA e-filing for the 2015 tax year, ExpressACAForms helps make your ACA filing and compliance easier than ever. And we’re around all year too, not just during ACA season, to help answer any questions or get you started with ExpressACAForms.

Give us a call. We’re in the office Monday through Friday, 9:00 a.m. to 6:00 p.m. ET, and our phone number’s (704) 839-2270. We also offer live chat assistance while we’re in the office and 24/7 email support (support@ExpressACAForms.com) for when we’re not.

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Brush Up on Your ACA Knowledge

There’s no better time than the present to brush up on your ACA knowledge. Mostly because, at this present moment, you’ve come across the ExpressACAForms blog on the subject!

Listen, we figure you’re in one of three situations with your ACA filing: 1. You’re done with your 2015 filing and are trying to forget about 2016’s until it’s time to file 2016’s.; 2. You’re still making corrections and trying to complete your 2015 return.; or 3. You’re just blowing it off altogether.

In all of these situations, you stand to benefit from a little ACA know-how. That’s where we come in.

Below are a few tips about ACA filing that you’ll want to keep in mind - yes, even now, in late August. January will be here before we know it, and the filing period for ACA will be shorter than it was this year. So you’ll want to make sure you’re prepared by staying up-to-date on ACA info.

• For starters, to elaborate on our last point there, for the 2015 tax year, the IRS extended the due dates of ACA Forms 1094 and 1095 by two or more months. So far, for the 2016 tax year, they have no plans to do so, so your forms will have to be e-filed by March 31, three months earlier than this past year. Additionally, your recipient copies will need to be sent out by January 31, along with your 1099s and W-2s.
• Applicable Large Employers, those with 50 or more full-time employees, are still required to offer health insurance coverage to those employees. This coverage must meet the minimum essential coverage (MEC) requirements as stated by the ACA, and you’ll have to pay a penalty for each uncovered employee. This penalty is slated to increase each year from here on out, so you may want to set up a plan sooner rather than later.
• If you have more than 250 forms to file, you’re required by the IRS to e-file. You’ll need to make sure you have a system or program in place (like ExpressACAForms!) to handle getting your forms to the IRS.
• If you file late or not at all, the IRS is issuing penalties in the coming year. They were lenient this past year, forgiving late fees for those who could prove they made the effort to file on time. That won’t be their policy anymore, however, as we’re past the first year of filing.

And if you filed with ExpressACAForms last year, the good news is you’re already a few steps ahead! Since our program is online and cloud-based, rather than a software you have to download and update each year, all of your filing information is saved from year to year. So, when it’s time to file again, all you need to do is update any changes from the year and transmit your return. It’s that simple!


As always, if you have any further questions regarding ACA e-filing, feel free to give us a call! We’re in the office Monday through Friday, 9:00 a.m. to 6:00 p.m. ET, at (704) 839-2270 and on live chat through our website. We also offer 24/7 customer assistance through our email, support@ExpressACAForms.com.

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ExpressACAForms E-filing Features: Postal Mailing

When you plan to e-file your Affordable Care Act Return Forms 1094 and 1095, you probably don’t prepare for much mailing. After all, you’re set up to do everything online - why should you have to mail something out too?

Well, regardless of whether you file your ACA Forms with the IRS by paper or electronically, you do still have some mailing to do. Form 1095 (B and C) has to be mailed to your employees or coverage recipients as well as the IRS. And, starting in 2017, they have to be mailed out two months before your forms are due with the IRS.


Form 1095 Recipient Copies
If you’re an ALE (Applicable Large Employer) filing Form 1095-C for all the employees you offered and provided coverage for throughout the year, you have to send a copy of that form to each of your employees. Likewise, if you’re a healthcare coverage provider filing 1095-B Forms for your clients and your clients’ employees, you need to send a copy of Form 1095-B to each individual offered coverage.

Now pay attention because here’s the important part: these recipient copies of Form 1095-B and 1095-C have to be mailed out by January 31 of the year following the year you’re reporting. So the 1095 Forms for the 2016 tax year must be sent by January 31, 2016.

This past year everyone got a break when the deadline was extended to March 31. However, since individuals need their copy of Form 1095 to complete their personal taxes, the IRS has set it up so that, from now on, Form 1095 is sent out with their W-2s, 1099s, or any other tax documents.

Postal Mailing with ExpressACAForms
At ExpressACAForms, we want to make things simple for you. In fact, we bet you’re probably e-filing so you don’t have to deal with stacks and stacks of paper, right? That’s why ExpressACAForms offers postal mailing, an option where you select for us to send out your Form 1095 recipient copies for you, and all for about what you’d pay for postage yourself.

With the postal mailing feature, ExpressACAForms guarantees your forms are postmarked and mailed by the January deadline. In fact, they’re usually mailed by the next business day after you send in your request.

To set up your order, simply select the postal mailing option on your checkout screen after you’ve entered in all of your ACA filing information. Once you pay and transmit your forms to the IRS, we’ll be alerted that your forms are ready to be sent to your recipients. So, in that way, there’s another added bonus to the postal mailing feature: by utilizing it, your ACA filing with the IRS gets done two months ahead of schedule. Think of how much more you can get done with that extra time!

Questions?
If you have any questions about the postal mailing feature or e-filing your ACA return with ExpressACAForms, feel free to contact our wonderful support team! We’re US-based and in the offices all year long, not just during tax season. Give us a call at (704) 839-2270 or send us a live chat or email to support@ExpressACAForms.com, and we’ll be happy to help!

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The Adventures of Ace: Ace's Bar-B-Que

Welcome, welcome!

It’s a hot, sunny August day here in the land of ExpressACAForms, and you’re just in time for the bar-b-que Ace is throwing to celebrate (after taking some time for a little R&R, of course) the first ever ACA deadline!

“Ace sure does like throwing barbeques,” Doc said between bites. “He even got a new grill just for the occasion!”

“Well, Doc,” Ace replied, “it’s the perfect time! It’s still warm out, we’ve got a few weeks of summer left. Plus football season is right around the corner, so we’ll grill out a lot for tailga-”

“No need to convince me,” Doc interrupted. “Your burgers are doing a good enough job of that!”

“So, Ace,” an ACA filer and honored barbeque guest began. “Are we really done with 2015 ACA filing? I mean, there isn’t anything else we need to do, is there?”

“Unless you’re still working on any corrections, and as long as your forms have been accepted by the IRS, the 2015 ACA filing is over!” Ace replied amidst cheers.

“But don’t forget,” Ace continued as the clapping died down, “you can still access your ExpressACAForms accounts at any time during the year to go over any information to prep yourselves for next year. And my sidekicks work all year long, not just during tax season, so you can always call them if you need any assis-”

“Yeah, yeah, that’s great Ace,” Doc interrupted. “But, uhh, we’ve run out of ketchup. Could you be a pal and pop over to the supermarket?”

“Oh! Of course! Can’t have a barbeque without ketchup! In the meantime, if you need anything, call my sidekicks,” Ace began as he was taking off.

“Ace, I don’t think they’ll be able to help with barbecue-related things!” Doc called after him.

While we can’t guarantee we can help with your barbeque-related needs, we are here for your ACA ones! If you have any questions, give ExpressACAForms a call. We’re available Monday through Friday, 9:00 a.m. to 6:00 p.m. ET at (704) 839-2270 and through live chat through our website. We also offer 24/7 email assistance at support@ExpressACAForms.com.

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ACA E-filing is Still Available at ExpressACAForms

It’s been a whirlwind of a year, so we understand if things got away from you and your ACA filing hasn’t been at the center of your focus. That’s why whether you need to correct a rejected return or get started on a late filing, ExpressACAForms is here to help.

With our state of the art, IRS-authorized e-filing system, you can still upload, process, and e-file your ACA return, even though it’s past the deadline. Just create an account at www.ExpressACAForms.com to get started.

Additionally, if you have already e-filed your return only to have it rejected by the IRS - with very little instruction on how to correct it, might we add - ExpressACAForms can help you to easily and accurately amend your forms. We can even help you retransmit them to the IRS with that handy dandy e-filing system we mentioned.

And since we’re still working hard to make sure your ACA return is e-filed correctly, our US-based customer support team is available to help with any questions you have while filing. We’re available by phone (704-839-2270) and live chat (through our website) Monday through Friday, 9:00 a.m. to 6:00 p.m. ET. We also provide 24/7 email assistance through support@ExpressACAForms.com.

If your ACA return still hasn’t be resolved, even though we’re past the deadline, there’s no need to fret: ExpressACAForms is here for you!

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Employer Methods for Reporting Offers of Coverage

When it comes to reporting your ACA return, there a few different ways to do so based on the coverage you offer your employees or recipients. Let’s dive straight into three of the most common, shall we?

General Reporting Method
What is likely to be the most used reporting method is the General Reporting Method. As a business with employees, this is the sort of reporting you’re used to, similar to when you file your 1099 or W-2 forms. You’ll complete Forms 1095-B or 1095-C for your employees/recipients with information on the health care coverage you offered and mail them off in January each year. Additionally, you’ll send copies of Form 1095-B or C along with Forms 1094-B or C (respectively) to the IRS by February 28/29 if you paper file and by March 31 if you e-file.

Reporting Based on Certification of Qualifying Offers
If you’re an applicable large employer (ALE) and the plan you offered to one or more of your employees meets all the requirements for being a qualifying offer, you can report your offers on a simplified return for the employees who received qualifying offers. The qualifying offer must last for all months of the year and must have been offered to the employee’s spouse and dependents (if applicable). Certain ALEs may be able to provide a simplified employee statement in lieu of a copy of Form 1095-C for each full-time employee under this reporting method.

98% Offer Reporting Method
This method is similar to the Qualifying Offer method, however it’s based on the quantity of coverage you offer rather than quality. If you’re an ALE who makes offers of coverage that meet the requirements for minimum essential coverage (MEC) and minimum value (MV) to at least 98% of their full-time employees can use the simplified reporting method detailed above. You must also be able to prove that anyone not offered the MEC was a part-time employee rather than a full-time one.

E-filing with ExpressACAForms
When you e-file with ExpressACAForms, we make every effort to make sure your forms are completed accurately and filed securely with the IRS. You can get started today by creating a free account at www.ExpressACAForms.com. If you have any questions or need assistance, you can give us a call at (704) 839-2270 Monday through Friday, 9:00 a.m. to 6:00 p.m. ET, or send us an email anytime to support@ExpressACAForms.com.

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Reporting Offers of Coverage on Your ACA Return

Welcome to an unofficial part two for frequently asked questions on offers of coverage and how to report them for Applicable Large Employers (ALEs). Since the rest of what’s reported on a 1094-C or 1095-C is your standard identifying information (name, address, SSN, etc.), we’ve found most of the questions we answer on the ExpressACAForms support lines have to do with reporting the offers of coverage codes.

It makes perfect sense: this is the first year anyone is dealing with these Affordable Care Act forms and codes. So let’s get started with answering the questions you have.

How should an ALE report an offer of coverage made to an employee for a specific calendar month?
To report an offer of coverage made to an employee, an ALE will use line 14 of Form 1095-C, under Part II, Offer of Coverage. Consult the offer of coverage codes to see which code best defines the offer provided for the employee for whom you’re filing this Form 1095-C. If one code applied for all 12 months of the year, you could enter it in the first box, “All 12 Months” and leave the remainder of line 14 blank. However, if you need to report an offer code for one or more specific months, you’ll just put the code in the appropriately marked box(es), Jan-Dec.

How should an ALE report the offer of coverage for the first month an employee was hired?
For the first month an employee was hired, ALEs should enter code 1H (no offer of coverage) unless the employee was offered (and accepted) coverage that applied each day of the month, even if they began work on a later day than the first. Keep in mind, though, that ALEs who use code 1H for the first month of employment may be entitled to relief under section 4980H liability if limited non-assessment period conditions apply. But more on that later.

How should an ALE report the offer of coverage for the last month a recipient was employed?
Like the first month of hire, unless your offer of coverage (or the coverage itself) extends to every day of the month someone’s employment was terminated, you’ll enter code 1H on line 14 for their last month. If the offer of coverage would have extended to the last day of the month had the employee not terminated his/her employment, you’ll still need to enter code 1H, however, you’ll be eligible for relief under section 4980H liability. You can indicate this by entering code 2B on line 16 for that month.

Are ALEs required to enter a code on line 16 of Form 1095-C?
No. The codes entered on line 16 of Form 1095-C indicate certain situations for employees (as in, their first or last month) or the type of safe harbor relief an ALE is eligible for under section 4980H. If any of the codes for line 16 apply for the employee for whom you’re filing, you’ll need to enter them in the appropriate month(s). Otherwise, you can leave line 16 blank.

E-filing with ExpressACAForms
Time is running out to e-file with ExpressACAForms before the ACA e-filing deadline tomorrow, June 30, 2016. If you need help with your account or have any questions about your forms, give us a call between 9:00 a.m. and 6:00 p.m. ET at (704) 839-2270. If you need us after hours, we provide 24/7 email assistance via support@ExpressACAForms.com.

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