Wagner Law Group is a nationally recognized practice in the areas of
ERISA and employee benefits, estate planning, employment, labor and
human resources and investment management.
in 1996, The Wagner Law Group is dedicated to the highest standards
of integrity, excellence and thought leadership and is considered to
be amongst the nation's premier ERISA and employee benefits law
firms. The firm has six offices across the country, providing
unparalleled legal advice to its clients, including large, small and
nonprofit corporations as well as individuals and government entities
worldwide. The Wagner Law Group's 28 attorneys, senior benefits
consultant and three paralegals combine many years of experience in
their fields of practice with a variety of backgrounds. Seven of
the attorneys are AV-rated by Martindale-Hubbell and six are
Fellows of the American College of Employee Benefits Counsel, an
invitation-only organization of nationally recognized employee
benefits lawyers. Seven of the firm's attorneys have
been named to the prestigious Super Lawyers list for 2016, which
highlights outstanding lawyers based on a rigorous selection process.
Wagner Law Group
Connecticut Ave., N.W.
Fax: (561) 293-3591
7108 Fairway Drive
Palm Beach Gardens, FL 33418
East Kennedy Boulevard
Tampa, FL 33602
Francisco, CA 94104
25 W. Moody Avenue
St. Louis, MO 63119
August 9, 2017
Health and Welfare Law
IRS Releases 2017 Draft
Forms for ACA's Employer Reporting Requirements
has released draft versions of the Forms 1094 and 1095 that employers
will use to satisfy their ACA reporting obligations for the 2017 tax
Background. The ACA amended the Internal Revenue Code
to include Sections 6055 and 6066.
6055 requires employers that sponsor self-funded health plans (and
other entities that provide minimum essential coverage, such as
insurance carriers and governmental agencies) to report coverage
information by filing an information return with the IRS and
furnishing a statement to individuals. The information is used
by the IRS to administer (and for individuals to show compliance
with) the individual shared responsibility provisions in Code Section
Code Section 6056 requires Applicable Large Employers
("ALEs") to file information returns with the IRS to report
whether they offered health coverage to their full-time employees
(and their dependents) and, if so, to provide information about the
offer of coverage. ALEs must also provide a copy of this
information to their employees.
1094/1095 Information Returns.
Employers with self-funded health plans use Forms 1094-B and 1095-B
to satisfy their obligations under Code Section 6055 to report health
The 2017 versions of Forms 1094-B and 1095-B
remain unchanged from their 2016 counterparts.
ALEs use Forms 1094-C and 1095-C to satisfy their
reporting obligations under Code Section 6056 (concerning information
relevant to the ACA's employer shared responsibility penalty).
While the 2017 version of 1095-C remains
unchanged from the 2016 version, the 2017 version of Form 1094-C
removes the line 22 box concerning Section 4980H Transition Relief,
which applied only to the 2015 plan year. This item remained on
the 2016 version of the form because some non-calendar year plans
qualified for the relief during months covered by the 2016 calendar
Action Steps for Large Employers. Although efforts to repeal and replace the
ACA continue, changes have not yet been made to employers' reporting
requirements thereunder. Accordingly, employers that sponsor
self-funded health plans and ALEs should continue to prepare to file
Forms 1094 and 1095 for the 2017 tax year.
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