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The Wagner Law Group Description 

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 22 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.






Contact Info

The Wagner Law Group


  Integrity | Excellence


Massachusetts Office 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Florida Office 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418


San Francisco Office

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104







February 20, 2015


 Health and Welfare Law Alert




IRS Releases ACA-Related Tax Forms  




The IRS has released its final versions of Forms 1094 and 1095, which it will use to enforce the Affordable Care Act's ("ACA's") employer and individual mandate penalties and tax-credit eligibility rules. Employers that are subject to the mandate will use the forms to report information about health coverage and enrollment for their employees.


Background. Forms 1094 and 1095 implement the ACA's employer reporting obligations, as provided in Sections 6055 and 6056 of the Internal Revenue Code. (See the Alert of 8/21/14.) These reporting obligations, which were to become effective in 2014, were delayed for one year. Thus, the first reports will be due in 2016 for calendar year 2015. Employers have the option to voluntarily file the forms with the IRS for the 2014 calendar year.


Forms. IRS Form 1095-B is to be filed with the IRS to verify that individuals have obtained minimum essential coverage that complies with the ACA's individual mandate. The form is to be furnished by insurers, government programs and self-insured employers who are not subject to the ACA's employer mandate. The entities must also furnish an individual statement to individuals who enroll in minimum essential coverage.


Employers subject to the employer mandate will file Form 1095-C with the IRS to verify their compliance with ACA's employer mandate provisions and to verify their employees' compliance with the individual mandate. Form 1095-C will also be used to establish employee eligibility for premium tax credits when the employer does not offer affordable and adequate coverage.


Insurers, government programs and self-insured employers will use Forms 1094-B and 1094-C to transmit the individual Forms 1095-B and 1095-C to the IRS.


Action Steps for Employers.  Employers that choose to voluntarily file the forms with the IRS for the 2014 calendar year must do so by February 28, 2015 or by March 31, 2015, if filed electronically. Employers that do not voluntarily file the forms are advised to review the forms and instructions in order to identify the information that they must track for reporting in 2016.





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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.