IRS Publishes 2018 ACA Employer Reporting Forms and Instructions

Breathe a sigh of relief that the newly published 2018 forms and instructions for employer ACA reporting include no substantive changes. As a result, employers will have a relatively easy time following the now-established routine for the forms.

But, the few cosmetic changes to the forms won’t stifle the sighs – or groans – of frustration from employers that had hoped that ACA reporting would be simplified or abolished. The most recent hopes that Congress would take up simplified reporting in a package of employer-focused proposals were dashed last month. But, there is a possibility that action on simplified reporting may come up at a later date.

Most notably, the 2018 instructions maintain the 250 forms or more electronic filing threshold based on each type of form filed. This is a welcome respite given proposed IRS regulations published in May, 2018 that expanded mandatory electronic filing of information returns by aggregating most information returns when calculating the 250 form threshold.

Instructions for Forms 1094-B and 1095-B can be found here.

Instructions for Forms 1094-C and 1095-C can be found here.

Form 1094-B can be found here.

Form 1094-C can be found here.

Form 1095-B can be found here.

Form 1095-C can be found here.

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