For 2022, the due date to furnish recipient copies is March 2, 2023. Filers should note that with these Regulations, they will no longer be able to request an additional 30 days to furnish recipient statements. These Proposed Regulations provide for a one-time automatic 30-day extension every year – and eliminate the option for the IRS to grant any additional relief to a Filer beyond that initial 30 days. Due dates for Filing with the IRS do not change. Remember, Forms 1095-B and 1095-C must be filed with the IRS no later than February 28 annually if filing on paper, and no later than March 31, 2023 if filing electronically. Nothing in these Proposed Regulations changes those due dates. More information can be found here: https://sovos.com/blog/trr/irs-grants-permanent-relief-for-aca-recipient-forms-1095-b-c/ |
Field Name | Size | Type | Description | Notes |
|---|---|---|---|---|
| See Form Filer Common Fields | ||||
| See Recipient Common Fields | ||||
| Record Type | 1 | Text | Record Type is a required field and it indicates if a record is the Employee Record or the Covered Individual record. Use E for employee & C for Covered Individual | Use E for employee & C for Covered Individual |
| Rcp Email | 65 | Text | ||
| Rcp IMB | 65 | Text | ||
| Tax State | 2 | Text | ||
| Emp TIN | 11 | Numeric | Part II: Employer EIN | |
| Emp TIN Type | 1 | Numeric | Part II: Employer TIN Type | EIN=1, SSN=2, Unknown type=0 or blank |
| Emp Address Type | 1 | Text | Part II: Employer Address Type | |
| Emp Country Code | 2 | Text | Part II: Country Code | |
| Emp Country Key | 1 | Numeric | Part II: Country Key | |
| Emp Name 1 | 40 | Text | Part II: Employer Name 1 | |
| Emp Name 2 | 40 | Text | Part II: Employer Name 2 | |
| Emp Address 1 | 40 | Text | Part II: Employer Street Address | |
| Emp Address 2 | 40 | Text | Part II: Employer Suite/Apt | |
| Emp City | 40 | Text | Part II: City | |
| Emp State | 23 | Text | Part II: Employer State/Province | |
| Emp Zip | 15 | Text | Part II: Employer Zip/Postal Code | |
| Rcp Date of Birth | 8 | Date | Recipient date of birth | MM/DD/YYYY or M/D/YYYY |
| Policy Origin Code | 2 | Text | Letter identifying the origin of the policy | A, B, C, D, E, F and G are valid codes |
| Ind All Coverage Chk | 1 | Checkbox | Individual: Covered all 12 months checkbox | X / Y / T / 1 = Checked |
| Ind Apr Coverage Chk | 1 | Checkbox | Individual: Covered for April checkbox | X / Y / T / 1 = Checked |
| Ind Aug Coverage Chk | 1 | Checkbox | Individual: Covered for August checkbox | X / Y / T / 1 = Checked |
| Ind Dec Coverage Chk | 1 | Checkbox | Individual: Covered for December checkbox | X / Y / T / 1 = Checked |
| Ind Feb Coverage Chk | 1 | Checkbox | Individual: Covered for February checkbox | X / Y / T / 1 = Checked |
| Ind Jan Coverage Chk | 1 | Checkbox | Individual: Covered for January checkbox | X / Y / T / 1 = Checked |
| Ind Jul Coverage Chk | 1 | Checkbox | Individual: Covered for July checkbox | X / Y / T / 1 = Checked |
| Ind Jun Coverage Chk | 1 | Checkbox | Individual: Covered for June checkbox | X / Y / T / 1 = Checked |
| Ind Mar Coverage Chk | 1 | Checkbox | Individual: Covered for March checkbox | X / Y / T / 1 = Checked |
| Ind May Coverage Chk | 1 | Checkbox | Individual: Covered for May checkbox | X / Y / T / 1 = Checked |
| Ind Nov Coverage Chk | 1 | Checkbox | Individual: Covered for November checkbox | X / Y / T / 1 = Checked |
| Ind Oct Coverage Chk | 1 | Checkbox | Individual: Covered for October checkbox | X / Y / T / 1 = Checked |
| Ind Sep Coverage Chk | 1 | Checkbox | Individual: Covered for September checkbox | X / Y / T / 1 = Checked |
