IRS Form: Updated Forms, Instructions for Employer-Provided Health Insurance Offer, Coverage Information (IRC §6056)

Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, and related instructions, released October 15 to reflect that Form 1095-C has been modified to add new codes for reporting offers of individual coverage HRAs and new lines for reporting required information. Form 1095-C for 2020 requires a two-digit plan start month number for any Applicable Large Employer (ALE) and the deadline has been extended to March 2, 2021, the draft instructions state. If certain conditions are met, no penalty will be imposed for failure to furnish Form ...