Received: from mailer190167.service.govdelivery.com ([208.42.190.167]:20635) by stodi.digitalkingdom.org with esmtp (Exim 4.86) (envelope-from ) id 1aTrjn-0006RI-Vp for secretary@lojban.org; Thu, 11 Feb 2016 05:57:00 -0800 X-VirtualServer: A190B4, mailer190167.service.govdelivery.com, 172.25.0.167 X-VirtualServerGroup: A190B4 X-MailingID: 17069445::20160211.55061521::1001::MDB-PRD-BUL-20160211.55061521::secretary@lojban.org::18825_0 X-SMHeaderMap: mid="X-MailingID" X-Destination-ID: secretary@lojban.org X-SMFBL: c2VjcmV0YXJ5QGxvamJhbi5vcmc= DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; d=service.govdelivery.com; s=13q2; i=@service.govdelivery.com; h=Content-Transfer-Encoding:Content-Type:x-subscriber: X-Accountcode:Errors-To:Reply-To:MIME-Version:Message-ID: X-ReportingKey:Subject:Date:To:From; bh=eg9Z0K9OKq4/V89ug9EYEM8N Qok=; b=VVdGhBLkNHNbSdAb8BgLo5VhhpaimBWFi0HX1w7EMxLF/dh16dHH8r3H RF41V/0LODYUIA26tBT4gjbJnKxeYoOdRiwnQyl7H/n044cJzChAQP4PMHdUJPZG EVNeDi4snXF1qYyzzHv741Zfb5x0ocU7awYm3zYidITKeB4vnNY+Gez22V1KrZD3 SYvQLIpNNcG7PYC8U36vl1jp8A5/D4vMfoM35EjdQkJJQhSsiN8ykVpKi1PtUm16 q+2xPxIPrMaOYVEJg/1WYc5P5pIDTewXiPeG1FyFdL/RNJ4wDYt59CDHB4uxRjLG a+hFfvYM8R/XHGouM7v7gXsYgLPD9w== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_7F8_D500_38137F04.3AF9535F" x-subscriber: 3.iFa5B5HCCSL0YSEuKH+yB3ve8rT5nGiKZrL7/yJEmnu+pLuDPksXiQ7tpNeg9PJ7RUJQjSR7b5yW5ak0DFC6l8+0rwa7iHXINjVGFVE+iQQUWEuA46Odu1XBK9+gV6YEB/9IOdCEzhb2vrS/+/okrQ== X-Accountcode: USIRS Errors-To: messages@service.govdelivery.com Reply-To: irs@service.govdelivery.com MIME-Version: 1.0 Message-ID: <17069445.18825@service.govdelivery.com> X-ReportingKey: LJJJ2EWJK24B9SJJ2E2YJJ::secretary@lojban.org::secretary@lojban.org Subject: =?US-ASCII?Q?Health_Coverage_Providers:_Deadlines_for_Health_Coverage_Pr?= =?US-ASCII?Q?oviders_to_Report_Minimum_Essential_Coverage_are_Approaching?= Date: Thu, 11 Feb 2016 07:56:30 -0600 To: secretary@lojban.org From: "=?US-ASCII?Q?Internal_Revenue_Service_(IRS)?=" X-Spam-Score: -2.2 (--) X-Spam_score: -2.2 X-Spam_score_int: -21 X-Spam_bar: -- ------=_NextPart_7F8_D500_38137F04.3AF9535F Content-Type: text/plain; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0 =A0 =A0 IRS.gov Banner=20 Tax Exempt & Government Entities February 11, 2016=20 =20 =A0 *Health Coverage Providers: Deadlines for Health Coverage Providers to Re= port Minimum Essential Coverage are Approaching*=A0 =A0 *Who Must Report?*=A0 =A0 If you are a health insurance issuer, self-insured employer, or other ent= ity that provided minimum essential coverage (MEC) [ https://www.irs.gov/= Affordable-Care-Act/Employers/Minimum-Value-and-Affordability ] during ca= lendar year 2015, including a state government providing Medicaid or Chil= dren=92s Health Insurance Program (CHIP) coverage, you are subject to Aff= ordable Care Act information reporting requirements.=A0 =A0 *What Must You Report?*=A0 =A0 You must report certain information to the IRS and to covered individuals= about the coverage that you provided.=A0 =A0 *Which Forms Must You File?*=A0 =A0 Health insurance issuers, employers that are not applicable large employe= rs and offer self-insured coverage, Medicaid and CHIP providers, and othe= r MEC providers file Form 1094-B and Form 1095-B with the IRS and provide= a copy of Form 1095-B to the covered individuals.=A0 =A0 *=20 Form 1095-B [ https://www.irs.gov/pub/irs-pdf/f1095b.pdf ], "Health Cover= age": to report information to the IRS and to covered individuals about M= EC=A0 *=20 Form 1094-B [ https://www.irs.gov/pub/irs-pdf/f1094b.pdf ], "Transmittal = of Health Coverage Information Returns": to transmit your Forms 1095-B to= the IRS and provide summary information about the individuals who are co= vered by MEC=A0 =A0 Applicable large employers that sponsor self-insured group health plans s= hould file Form 1094-C and Form 1095-C and report coverage information in= Part III. A copy of the Form 1095-C should be provided to the employee.=A0= =A0 *=20 Form 1095-C [ https://www.irs.gov/pub/irs-pdf/f1095c.pdf ]", ""Employer-P= rovided Health Insurance Offer and Coverage":to report information about = coverage offered to full-time employees and MEC information about covered= individuals *=20 "Form 1094-C [ https://www.irs.gov/pub/irs-pdf/f1094c.pdf ]", "Transmitta= l of Employer-Provided Health Insurance Offer and Coverage Information Re= turns": to transmit your Forms 1095-C to the IRS and provide summary info= rmation about the employer=A0 =A0 *When Are the Due Dates?*=A0 =A0 The due dates for the 2015 information reporting requirements have been e= xtended as follows:=A0 =A0 *=20 Forms 1095-B and 1095-C: provided to individuals by Mar. 31, 2016 *=20 Forms 1094-B and 1095-B and 1094-C and 1095-C: filed with=A0 the IRS by M= ay 31, 2016, if filing on paper, or June 30, 2016, if filing electronical= ly=A0 =A0 *More Information*=A0 =A0 For more information, see questions and answers about Information Reporti= ng by Health Coverage Providers [ https://www.irs.gov/Affordable-Care-Act= /Questions-and-Answers-on-Information-Reporting-by-Health-Coverage-Provid= ers-Section-6055 ] on IRS.gov/aca [ https://www.irs.gov/Affordable-Care-A= ct ] and the 2015 Instructions for Forms 1094-C and 1095-C [ https://www.= irs.gov/pub/irs-pdf/i109495c.pdf ]. =A0 ________________________________________________________________________ This message was distributed automatically from the mailing list Tax Exem= pt & Government Entities Updates.=A0=A0*Please Do Not Reply To This Messa= ge*. =20 ________________________________________________________________________ Update your subscriptions, modify your password or email address, or stop= subscriptions at any time on your Subscriber Preferences Page [ https://= public.govdelivery.com/accounts/USIRS/subscriber/new?preferences=3Dtrue ]= . You will need to use your email address to log in. If you have question= s or problems with the subscription service, please contact subscriberhel= p.govdelivery.com [ https://subscriberhelp.govdelivery.com/ ]. This service is provided to you at no charge by the Internal Revenue Serv= ice (IRS) [ https://www.irs.gov/ ]. ________________________________________________________________________ This email was sent to secretary@lojban.org by: Internal Revenue Service = (IRS) =B7 Internal Revenue Service =B7 1111 Constitution Ave. N.W. =B7 Wa= shington DC 20535 Powered by GovDelivery [ http://www.govdelivery.com/por= tals/powered-by ] =0A ------=_NextPart_7F8_D500_38137F04.3AF9535F Content-Type: text/html; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = Health Coverage Providers: Deadlines for Health Coverage Provi= ders to Report Minimum Essential Coverage are Approaching =20 =20

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= =
Tax Exempt & Government EntitiesFebruary 11, 2016

 

Health Coverage Providers: Dea= dlines for Health Coverage Providers to Report Minimum Essential Coverage= are Approaching 

 

Who Must Report? 

 

If you are a health insurance issuer, = self-insured employer, or other entity that provided minimum es= sential coverage (MEC) during calendar year 2015, including a state government providing = Medicaid or Children’s Health Insurance Program (CHIP) coverage, yo= u are subject to Affordable Care Act information reporting requirements.<= /span> <= /p>

 

What Must You Report? =

 

You must report certain information to= the IRS and to covered individuals about the coverage that you provided.=  =

 

Which Forms Must You File? 

 

Health insurance issuers, employers th= at are not applicable large employers and offer self-insured coverage, Me= dicaid and CHIP providers, and other MEC providers file Form 1094-B and F= orm 1095-B with the IRS and provide a copy of Form 1095-B to the covered = individuals. 

 

  • Form 1095-B, Health Coverage: to report informa= tion to the IRS and to covered individuals about MEC 

  • Form 1094-B, Transmittal of Health Coverage Informat= ion Returns: to transmit your Forms 1095-B to the IRS and provide su= mmary information about the individuals who are covered by MEC 

 

Applicable large employers that sponsor self-insured group hea= lth plans should file Form 1094-C and Form 1095-C and report coverage inf= ormation in Part III. A copy of the Form 1095-C should be provided to the= employee. 

 

  • Form 1095-C, Employer-Provided Health Insurance Offer and Coverage<= span style=3D"color: black; font-family: 'Arial','sans-serif'; font-size:= 12pt; mso-fareast-font-family: 'Times New Roman';">:to report informatio= n about coverage offered to full-time employees and MEC information about= covered individuals

  • Form 1094-C, Transmittal of Employer-Provided Health Insuranc= e Offer and Coverage Information Returns: to transmit your Forms 1095-C to the IRS and provide = summary information about the employer = ;

 

When Are the Due Dates?=  

 

The due dates for the 2015 information= reporting requirements have been extended as follows: 

 

  • Forms 1095-B and 1095-C: provided to i= ndividuals by Mar. 31, 2016

  • Forms 1094-B and 1095-B and 1094-C and= 1095-C: filed with  the IRS by May 31, 2016, if filing on paper, or= June 30, 2016, if filing electronically 

 

More Information 

 

For more information, see questions an= d answers about = Information Reporting by Health Coverage Providers on IRS.gov/aca and the 2015 Instructions for Forms 1094-C and= 1095-C.

 

This message was distributed automatically from the mailing list Tax E= xempt & Government Entities Updates.  Please Do Not= Reply To This Message.
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