Compliance Alerts

Section 6055 reporting (paper filing deadline)


February 28, 2020


Employers that are not ALEs and sponsor self-insured health plans


Code Section 6055 requires employers with self-insured health plans to report information about the coverage to the IRS each year. Employers that are not ALEs use IRS Forms 1094-B and 1095-B to meet these reporting obligations.

The deadline for filing paper versions of the forms with is Feb. 28, 2020; the deadline for electronic filing is March 31, 2020.