--- title: "The First Time Around: The Nuts and Bolts of IRS Reporting Requirements (part 2)" description: Second blog post in Nonstop's three blog post series outlining the basics of the new IRS reporting requirements. Sign up for our 9/29 webinar to learn more! image: https://blog.nonstophealth.com/hubfs/Blog_pictures/man_contemplating_imac.jpg --- [![Nonstop](https://blog.nonstophealth.com/hs-fs/hubfs/2022-nonstop/images/Nonstop_Logo-22-Horizontal%20(2).png?width=1501&name=Nonstop_Logo-22-Horizontal%20(2).png "Nonstop")](https://www.nonstophealth.com/) ** - [ Outcomes ](https://blog.nonstophealth.com/the-first-time-around-the-nuts-and-bolts-of-irs-reporting-requirements-part-2#) - [![icon-1](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/icon-1.svg) Benefits Nonstop Health can improve benefits and lower costs for employees and employers. ](https://www.nonstophealth.com/benefits) - [![icon-2](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/icon-2.svg) Services & Technology Get the most out of your plan with easy administration and usage tracking. ](https://www.nonstophealth.com/services) - [ Resources ](https://blog.nonstophealth.com/the-first-time-around-the-nuts-and-bolts-of-irs-reporting-requirements-part-2#) - [![icon-1](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/icon-1.svg) Support Our support team is ready to help, whether you’re an employer, member, or broker. ](https://www.nonstophealth.com/support) - [![icon-3](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/icon-3.svg) Case Studies Seeing our solution in action. ](https://offers.nonstophealth.com/case-studies) - [![icon-4](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/icon-4.svg) Blog Insights and updates to help navigate the health insurance landscape. ](https://blog.nonstophealth.com) - [![icon-5](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/icon-5.svg) Podcasts A collection of conversations built to inspire. ](https://www.nonstophealth.com/podcast) - [![icon-6](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/icon-6.svg) Webinar & Guides Insights and resources to help your organization thrive. ](https://offers.nonstophealth.com/resources) - [ About Us ](https://blog.nonstophealth.com/the-first-time-around-the-nuts-and-bolts-of-irs-reporting-requirements-part-2#) - [![icon-7](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/icon-7.svg) Our Team Learn about who we are and what drives us. ](https://www.nonstophealth.com/about-us) - [![icon-8](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/icon-8.svg) Careers Discover rewarding employment opportunities with Nonstop. ](https://www.nonstophealth.com/careers) - [ Account login ](https://www.nonstophealth.com/alert) - [ For employees ](https://members.prod.nonstophealth.com/) - [ For employers ](https://clients.nonstophealth.com/) - [ For brokers ](https://channel.nonstophealth.com/) - [ Contact Us ](https://www.nonstophealth.com/contact-us) # The First Time Around: The Nuts and Bolts of IRS Reporting Requirements (part 2) ![](https://blog.nonstophealth.com/hubfs/Blog_pictures/man_contemplating_imac.jpg) ![man_contemplating_imac](https://blog.nonstophealth.com/hubfs/Blog_pictures/man_contemplating_imac.jpg) While we have been hearing and talking about the employer mandate for many months now, the impending tax season makes it all the more crucial to really understand the law (IRS sections [6055](http://www.irs.gov/Affordable-Care-Act/Questions-and-Answers-on-Information-Reporting-by-Health-Coverage-Providers-Section-6055) and [6056](http://www.irs.gov/Affordable-Care-Act/Employers/Questions-and-Answers-on-Reporting-of-Offers-of-Health-Insurance-Coverage-by-Employers-Section-6056)) and how to [stay in compliance](http://www.nonstopwellness.com/Blog/Blog-CC/ID/43/categoryId/4/Are-You-on-Track-with-Healthcare-Reform-Requirements). In [part one](https://blog.nonstopwellness.com/the-first-time-around-the-nuts-and-bolts-of-irs-reporting-requirements-part-1) of this two-part series, we looked at reporting information, forms, and who needs to comply with reporting requirements. In part two, we will look further into methods of reporting, deadlines, and penalty relief.  ***How do organizations report?*** The general method of reporting is to use IRS [Form 1095-C](http://www.irs.gov/pub/irs-dft/f1095c--dft.pdf)*, [Form 1094-C](http://www.irs.gov/pub/irs-dft/f1094c--dft.pdf)*, [Form 1095-B](http://www.irs.gov/pub/irs-dft/f1095b--dft.pdf),* and [Form 1094-B](http://www.irs.gov/pub/irs-dft/f1094b--dft.pdf)*. However, a substitute form may be used so long as they include the same information and satisfy the [IRS’s form and content requirements](http://www.irs.gov/pub/irs-dft/p5223--dft.pdf).  There are also two alternative methods to reporting: [certification of qualifying offers and 98 percent offers](http://www.irs.gov/Affordable-Care-Act/Employers/Questions-and-Answers-on-Reporting-of-Offers-of-Health-Insurance-Coverage-by-Employers-Section-6056#Methods%20of%20Reporting) (found under Methods of Reporting). A qualifying offer is when minimum essential coverage is offered to an employee, spouse, and dependents for all 12 months of the year, and which does not exceed 9.5% of the single federal poverty line (per month). A 98 percent offer is when affordable health coverage is offered to at least 98% of an ALE’s full time workforce and dependents for all 12 months of a calendar year. ***When do forms need to be filed?*** Forms [1095-C](http://www.irs.gov/pub/irs-dft/f1095c--dft.pdf), [1094-C](http://www.irs.gov/pub/irs-dft/f1094c--dft.pdf), [1095-B](http://www.irs.gov/pub/irs-dft/f1095b--dft.pdf), or [1094-B](http://www.irs.gov/pub/irs-dft/f1094b--dft.pdf) must be filed with the IRS by **February 29, 2016** if *not filing electronically*. For organizations *filing electronically*, Forms [1095-C](http://www.irs.gov/pub/irs-dft/f1095c--dft.pdf), [1094-C](http://www.irs.gov/pub/irs-dft/f1094c--dft.pdf), [1095-B](http://www.irs.gov/pub/irs-dft/f1095b--dft.pdf), or [1094-B](http://www.irs.gov/pub/irs-dft/f1094b--dft.pdf) must be filed with the IRS by **March 31, 2016**. ***What penalty relief is provided?*** ALEs with between 50-99 full-time equivalent employees qualify for relief from the employer shared responsibility provision for the 2015 tax year (subject to certain conditions). ALEs with 100+ employees are subject to the employer shared responsibility provision but penalty relief may be granted to organizations that can show attempts to comply with regulations in good faith.  For more information about ACA reporting requirements, check out our [webinar](https://offers.nonstopwellness.com/register-for-the-1094/1095-irs-reporting-webinar) on September 29th, 2015 or [contact](https://offers.nonstopwellness.com/contact-us) Nonstop directly. ** Please note these forms are current DRAFT documents. The IRS has not released final documents for Forms *[*1095-C*](http://www.irs.gov/pub/irs-dft/f1095c--dft.pdf)*, *[*1094-C*](http://www.irs.gov/pub/irs-dft/f1094c--dft.pdf)*, *[*1095-B*](http://www.irs.gov/pub/irs-dft/f1095b--dft.pdf)*, or *[*1094-B*](http://www.irs.gov/pub/irs-dft/f1094b--dft.pdf)*.* **Sign up for the webinar here:** *[![Save Your Spot!](https://no-cache.hubspot.com/cta/default/569324/26e3e08c-f78d-4cd5-a963-8a21891599af.png)](https://cta-redirect.hubspot.com/cta/redirect/569324/26e3e08c-f78d-4cd5-a963-8a21891599af) * The information and materials herein are provided for general information purposes only and are not intended to constitute legal or other advice or opinions on any specific matters and are not intended to replace the advice of a qualified attorney, plan provider or other professional advisor. This information has been taken from sources believed to be reliable, but there is no guarantee as to its accuracy. This communication does not constitute a legal opinion and should not be relied upon for any purpose other than its intended educational purpose. ### Contact us to learn more or request a quote [ Contact us ](https://www.nonstophealth.com/contact-us) ![logo2](https://blog.nonstophealth.com/hubfs/2022-nonstop/images/logo2.svg "logo2") ###### Outcomes ###### Resources ###### About Us ###### Support ###### Log In ###### Contact Us [877-626-6057](tel:+18776266057) [info@nonstophealth.com](mailto:info@nonstophealth.com) ![IBA-Top-Insurance-Employers-2023-02](https://blog.nonstophealth.com/hs-fs/hubfs/2024%20Nonstop/images/IBA-Top-Insurance-Employers-2023-02.png?width=200&height=200&name=IBA-Top-Insurance-Employers-2023-02.png "IBA-Top-Insurance-Employers-2023-02") ![ISO 27001-2022 Certified](https://blog.nonstophealth.com/hs-fs/hubfs/2025-nonstop/images/ISO-TMP-06-20250909-v2.0-27001-2022-monochrome.png?width=200&name=ISO-TMP-06-20250909-v2.0-27001-2022-monochrome.png "ISO 27001-2022 Certified") [**](https://www.facebook.com/nonstopadministration) [**](https://www.linkedin.com/company/nonstophealth/) © Copyright 2026 Nonstop Administration and Insurance Services, Inc. All Rights Reserved. [Terms & Conditions](https://www.nonstophealth.com/terms) [Privacy Policy](https://www.nonstophealth.com/privacy) ![](https://www.googleadservices.com/pagead/conversion/956372538/?label=3qxXCITJiXMQuqyEyAM&guid=ON&script=0) ![](https://d.adroll.com/ipixel/PMCH667P6NEXHJHIEDXH37/J3M7OAWEBZCXTPRCQNT4HP?name=914ca9da) ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Kathleen Callaghan", "url" : "https://blog.nonstophealth.com/author/kathleen-callaghan" }, "datePublished" : "2015-09-14T14:22:33.000Z", "headline" : "The First Time Around: The Nuts and Bolts of IRS Reporting Requirements (part 2)", "image" : [ "https://blog.nonstophealth.com/hubfs/Blog_pictures/man_contemplating_imac.jpg" ], "mainEntityOfPage" : { "@id" : "https://blog.nonstophealth.com/the-first-time-around-the-nuts-and-bolts-of-irs-reporting-requirements-part-2", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://blog.nonstophealth.com/hubfs/Logos%20and%20Icons/NonstopHealth_Logo_wTag-22-Horizontal%20(1).png" }, "name" : "Nonstop" } } ```