Understanding the AIR Year-End Reporting Process
After you review the Affordable Care Act Health Coverage Information Returns (AIR) workfiles (Form 1095-C and Form 1094-C) information online and make any necessary corrections, print the forms and review them for accuracy.
The year-end reporting process includes:
Printing Forms 1095-C for employees
Resetting Forms 1094-C and 1095-C if any error is identified in the forms
Building the transmission XML files (Form Data XML and Manifest XML files)
Uploading the AIR XML files to the IRS (AIR system)
Replacing rejected transmissions
Correcting accepted transmissions to fix errors reported by the IRS or employer and submitting the corrections
Form 1095-C must be distributed to employees by January 31 following the reporting year. Electronic filing of Forms 1094-C and 1095-C must be submitted to the IRS by March 31 of the year following the reporting year. If corrections are made to an employee's Form 1095-C after distribution, a corrected Form 1095-C must be issued to the employee. If the correction is made after the form has been electronically filed and accepted by the IRS, an electronic correction must also be filed with the IRS.
Form 1095-C must be provided to each employee who was employed by the ALE Member and who was a full-time employee for any part of the year. In addition, employees enrolled in self-insured coverage must receive a Form 1095-C, regardless of full-time status. Each ALE Member must print only one Form 1095-C for each recipient.
JD Edwards supports printing Form 1095-C for distribution to recipients (usually employees). The system does not support paper filing to the IRS, or printing Form 1095-C for the IRS form format, or any other pre-printed form format.
JD Edwards supports electronic filing of Forms 1094-C or 1095-C with the IRS using the ACA Information Returns (AIR) system UI Channel. This involves producing one or more XML Form Data files and transmitting to the IRS through the AIR System Web Portal. Each Form Data file contains 1094-C and 1095-C information, and is accompanied by a separate XML Manifest file.
Form 1095-C
The JD Edwards World system supports printing 1095-C for employees or recipients using a BI Publisher template. The system does not support paper filing to the IRS or printing Form 1095-C for the IRS form format or any other pre-printed form format. The JD Edwards system only supports electronic filing to the IRS.
Form 1095-C should be provided to each employee who was employed by the ALE Member and who was a full-time employee for any part of the year. In addition, employees enrolled in self-insured coverage should also receive a Form 1095-C, regardless of their full-time status. Each ALE Member must print only one Form 1095-C for each full-time employee.
An employee working for more than one ALE Member receives a Form 1095-C from each employer.
For | Verify that Form 1095-C |
|---|---|
Full-time employees | Part I and Part II are completed. |
Full-time employees covered by a self-insured plan | Part I, Part II, and Part III are completed. |
Part-time employees covered by a self-insured plan | Part I, and Part III are completed and Code 1G is entered on Line 14 in Part II of the form. |
1094-C Authoritative Transmittal Form
Form 1094-C is a cover sheet that must accompany Forms 1095-Cs sent to the IRS. As an ALE Member, you must submit your own Form 1094-C. You can submit any number of Forms 1094-C but only one of them can be the Authoritative Transmittal form.
The Form 1094-C - Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns contains summary information for each employer about the health coverage offered to the employees. The Form 1094-C includes counts of total and full-time employees by month.