The Internal Revenue Service (IRS) announced changes for the 2015 tax filing season. Small business owners with employees have new reporting procedures under theAffordable Care Act(ACA).
The IRS added new ACA tax forms to this year’s filing requirements. Form 1095 will be used to report on employee health coverage. If you offer health insurance at your small business, you may need to file Form 1095. The number of employees you have and the coverage you offer determine if you fileForm 1095.
In late December of 2015, news broke that there would beACA deadline extensions for IRS forms这可能适用于您的小型企业。
The ACA sets employer standards for offering employees health insurance. First, let’s look at how your business fits into the ACA.
《平价医疗法案》
The ACA determines your employer size based on how many employees work for you. TheACA认为您是小雇主如果您有50名或更少的全职员工。您无需为员工提供健康保险，但您可以选择这样做。
Small employers can buy coverage:
- 直接来自健康保险公司。
- From theSmall Business Health Options Program (SHOP). The SHOP Marketplace helps small employers offer affordable insurance to employees.
如果您拥有50多名全职雇员，ACA会认为您是大型雇主。大型雇主必须为雇员提供负担得起的健康保险。大型雇主还必须向国税局报告承保信息。
谁填写1095表格？
The provider of the health coverage fills out the ACA tax forms. This means the person or entity paying for the coverage files Form 1095. If you are a small employer with a self-insured plan, you will fill out Form 1095. You file the form because you pay all your employees’ medical bills, not just a premium.
You will see three variations of Form 1095 (A, B, or C). These letters represent who fills out the form.
- 表格1095-A由健康保险提供者提交。
- 表格1095-bis filed by self-insured small employers.
- 表格1095-C由大型雇主提交。
如果您是提供全面保险计划的小雇主，则无需填写1095表格。有了充分保险的计划，您可以向保险公司支付保费。然后，健康保险公司向员工医疗保健索赔支付。保险公司将提交1095-A表格。您的承保员工和国税局应从保险提供商那里获得1095表格。
You also do not fill out Form 1095 if you have coverage through the SHOP Marketplace. The insurance provider within the SHOP Marketplace pays your employee health care claims. The insurance provider fills out and sends Form 1095-A.
As a small employer, you must file Form 1095 if you provide self-insured coverage.这意味着您根据自己的医疗保健计划进行操作。您向每个员工的医疗账单支付，而不仅仅是保费。您将填写并发送表格1095-bto covered employees and the IRS.
All large employers must file Form 1095-C. Large employers will file the form for every full-time employee.
雇主对ACA税表的要求
Form 1094 gives a summary of Form 1095. Form 1094 provides information about your plan and coverage options. It does not give information about each employee individually. Small employers with self-insured plans will use Form 1094-B as a transmittal form.
You are responsible for filling out and sending Form 1095. You must provide every covered employee with the form. You must also provide the IRS with Form 1095 for each covered employee.
To fill out Form 1095, you need this information from every covered employee:
- 全名
- mailing address
- date of birth
- tax ID number (usually Social Security number)
- the health care plan
- 计划涵盖的月份
The IRS made other tax filing changes for large employers. Small employers do not have to worry about changes to large employer filing procedures.
截止日期
You must meet Form 1095 deadlines. Late forms may result in penalties from the IRS.
You must mail Form 1095 to your employees by March 31, 2016 (deadline extended from original date of February 1st).
To return Form 1095 to the IRS, you can either mail a paper format or electronically file:
- 邮件纸张格式表格于2016年5月31日（最初于2月29日）。
- 电子提交表格在2016年6月30日之前（最初于3月31日到期）。
为什么表格1095对小雇主很重要
如果您向员工提供自保覆盖范围，则必须返回表格1095。如果您提交不正确或延迟表格，则可以从IRS获得罚款。
The IRS raised reporting penalties for the 2015 filing season. For example, the penalty for filing incorrect returns is now $250 per return (up from $100). These penalties can reach up to $3 million (up from $1.5 million).
The IRS may not penalize you for incorrect forms if you prove you have made good faith efforts to comply with reporting rules in 2015. This means you have to convince the IRS that you did not purposely return an incorrect form. ACA tax forms returned late do not meet the good-faith requirements.
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Due dates updated on December 31, 2015, per IRS announcement.