Jump to content

Must work entire calendar month to get a Form 1095-C?


Recommended Posts

Who must receive a Form 1095-C per the instructions:  Employer must file a Form 1095-C for each employee who was a full-time employee for any month of the calendar year.  So if an employee was not employed an entire calendar month, then they don't receive a Form 1095-C?  They were regularly scheduled to work 30 hours a week.  For example, employee was hired 5/16/18 and term'd 6/20/18.  They were in the 90 day waiting period.  Don't give them a 1095-C?

Link to comment
Share on other sites

The employee in your example should not receive a 1095-C. Per the 1094/1095-C Instructions:  An ALE Member need not file a Form 1095-C for an individual who for each month of a calendar year is either not an employee of the ALE Member or is an employee in a Limited Non-Assessment Period with respect to section 4980H(b).

Waiting periods are treated as Limited Non-Assessment Periods.

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...