Q.- When do we have to file our health care reform reports?
A.- The Form 1094 reporting to the IRS must be made by February 28 (or by March 31 if filed electronically) of the year following the calendar year in which coverage is provided. So, reporting related to coverage provided in 2016 must be filed by March 31, 2017 if filed electronically.
You must furnish Form 1095 employee statements to employees by January 31 of the year following the calendar year in which coverage is provided. This means that employee statements for 2016 must be furnished by January 31, 2017.