Compliance Alerts

Section 6056 individual statement


March 2, 2020


Employers that are ALEs and sponsor fully insured health plans


Code Section 6056 requires ALEs with fully insured health plans to provide information about health plan coverage to their full-time employees each year, using IRS Form 1095-C. The forms must be provided to employees on or before Jan. 31; however, the IRS extended the deadline for 2019 employee statements, from Jan. 31, 2020, to March 2, 2020.