IRS Releases Final Version of Form 1095-C for Tax Year 2018

October 5, 2018 Paul Ogawa

The IRS recently released the final version of Form 1095-C for TY 2018. Form 1095-C details offers and coverage information for employer-provided health insurance.

There are minor changes to the form for TY 2018, which are as follows:

  • Part 1: The “Name of Employee” box has been separated out into First Name, Middle Initial, and Last Name sections (all part of Box 1).
  • Part 2: “Plan Start Month” will remain optional for TY 2018 (per the 1095-C Instructions).
  • Part 3: Consistent with the “Name of Employee” box in Part 1, Column (a) – Name of Covered Individuals is divided into sections for First Name, Middle Initial, and Last Name.

To review this form in its entirety, please visit the IRS website by clicking here.

About the Author

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.

More Content by Paul Ogawa
Previous Article
Canada Releases Form NR4 and Instructions for Tax Year 2018

The Canada Revenue Agency recently released the TY 2018 version of Form NR-4, Statement of Amounts Paid or ...

Next Article
IRS Updates ACA Form 1095-B for TY2018 Reporting

The IRS recently updated Form 1095-B, “Health Coverage,” for Tax Year 2018 reporting.

×

Regulatory Analysis News - Delivered Weekly

Company
Thank you for subscribing!
Error - something went wrong!