Skip to content

2021 ACA Reporting – Draft Forms Released

The Internal Revenue Service (IRS) has released draft versions of several 2021 forms related to reporting required by the Affordable Care Act (ACA). Here’s a brief overview:

  • The forms apply to Internal Revenue Code Sections 6055 and 6066.
  • Draft forms 1094-B and 1095-B will be used by providers of minimum essential coverage (MEC). Those include self-insured plan sponsors that are not applicable large employers (ALEs) reporting under Section 6055.
  • Draft forms 1094-C and 1095-C will be used by ALEs to report under Section 6056, as well as for combined Section 6055 and 6056 reporting by ALEs sponsoring self-insured plans.

Instructions for these draft forms have not yet been released, but no significant changes have been made. The forms are effectively identical to the final 2020 versions. It is still possible that changes could occur as the forms are finalized.

Employers should familiarize themselves with these draft forms in advance of reporting for the 2021 calendar year. However, these are draft versions only and should not be filed or relied upon as full and final versions.

Note also the following important filing dates:

  • Individual statements for 2021 must be furnished by January 31, 2022
  • Paper IRS returns for 2021 must be filed by February 28, 2022
  • Electronic IRS returns for 2021 must be filed by March 31, 2022

Questions about ACA reporting or other benefits issues? Contact Consolidated Insurance.

Skip to content