QSEHRA Notice & Qualification Failures

Client failed to give QSEHRA notices for last four years. We realize there is a $50 per employee per notice failure for each year, with a maximum penalty of $2500 per year. My question is do we self report the failure and pay it? If so, how? I am not seeing any specific form for doing so. It does appear that an IRS examiner would use a form 8278, but that looks like an internal form.

Another twist is that the client exceeded the contribution limits in some years and/or did not satisfy the same terms requirement. Consequently, it failed to be a QSEHRA years ago. I have already looked at form 8928 that should be filed with respect to the 4980D issue and the potential excise tax of $100 per day per employee. If we do that, is it possible to get the QSEHRA back on track so to speak, in other words making it a valid QSEHRA going forward? Or do we need to terminate the old QSEHRA and start a new one? 

Thank you.

Since unlike a retirement plan a QSEHRA has no trust and is not a taxable entity in itself, I don't know if it can be tainted by past errors if compliance going forward is corrected. I am unaware of any QSEHRA corrections program by IRS. The employer and some of the employees may have tax liabilities for prior years that they need to evaluate and consider. Employees who did not receive benefits because they did not receive notices may also have claims. Would need to be evaluated.

Thank you for your reply. Do you know how we go about paying the notice penalty?