Jump to content

ACA Reporting Form 1095-C - W-2 Safe Harbor for Non-Calendar Year Plan?

Recommended Posts

The instructions for completing Form 1095-C state that an employer can only use the W-2 Affordability Safe Harbor if it applies for the entire year. I assume this means calendar year (tax year) as that is the reporting period. 

Are the rules any different for a non-calendar year health plan? For example, if the plan year is July 1 - June 30 and premiums are "affordable" Jan - June but increase on July 1 and are not affordable Jul - Dec, can the employer use the W-2 Safe Harbor code for only Jan - Jun? My interpretation is no, it seems straight forward, but I am getting push back from an accounting firm and would like to make sure I have not missed something. 

Thanks in advance.

Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now

  • Create New...