IRS Official Answers Questions On Tax Forms Required Under ACA

In response to many questions on information reporting under the Affordable Care Act, Internal Revenue Service officials said July 2 that employers may file extensions for Form 1095-C, Employer-Provided Health Coverage.

Joe Guillen, an Internal Revenue Service senior tax analyst who moderated the monthly payroll industry teleconference July 2, reviewed questions that were submitted to the Small Business/Self-Employed Division regarding ACA reporting.

One question was about waiving coverage and line 16 on Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. The IRS was asked: “Should line 16 be left blank if an employee waives coverage on Form 1095-C and would ...