Under the Affordable Care Act, applicable employers are required to comply with the annual Employer Reporting Requirements. For many employers, this means producing and distributing Form 1095-C documents to employees. But in addition, it also means filing those same forms, along with a Form 1094-C document, with the IRS.
For employers that were filing with the IRS manually, the deadline for doing so this year was May 31st, 2016. But for those filing electronically, the deadline to file with the IRS is June 30, 2016.
The IRS has published information about the electronic filing program (AIR) on its website. For most employers that will be filing electronically, the third-party that produced the Form 1095-C documents (which may include your Payroll vendor, HRIS solution vendor, etc.) will be responsible for transmitting the applicable data to the IRS. However, please be sure to communicate with your vendor to ensure that the deadline will be met.
I hope that you find this compliance reminder helpful. If you have any questions, please contact our team at 781-759-1222.