Compliance Alerts

Section 6056 individual statement

Deadline:

March 2, 2020

Applicability:

Employers that are ALEs and sponsor fully insured health plans

Description:

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.