As a reminder:
- Employers with 50 or more full-time employees (including full-time equivalent employees) generally must furnish a Form 1095-C to all full-time employees no later than March 4, 2019.
- Self-insured employers with fewer than 50 or more full-time employees (including full-time equivalent employees) generally must furnish a Form 1095-B to all responsible individuals-typically the primary insured, an employee or former employee, or other related person named on the application for insurance-no later than March 4, 2019.
- All Forms 1094 and 1095 must be filed with the IRS no later than February 28, 2019 (or April 1, 2019, if filing electronically).