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2021 Dates for ACA Reporting

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2021 Dates for ACA Reporting

2021年ACA報告日期



Every year, the IRS requires employers to submit important ACA information to the agency and their employees as part of the ACA’s Employer Mandate. Under the ACA’s Employer Mandate, Applicable Large Employers (ALEs), organizations with 50 or more full-time employees and full-time-equivalent employees, are required to offer Minimum Essential Coverage (MEC) to at least 95% of their full-time workforce (and their dependents) whereby such coverage meets Minimum Value (MV) and is affordable for the employee, or be subject to Internal Revenue Code (IRC) 4980H penalties.

美國國稅局每年要求雇主將重要的ACA信息提交給代理商及其僱員,作為ACA雇主授權的一部分。根據ACA的《雇主授權》,適用的大型雇主(ALE),擁有50個或更多全職僱員和全職必要員工的機構,必須至少有95%的全職員工(及其家屬)提供最低基本保障(MEC),其覆蓋範圍必須達到最低價值(MV)且對員工而言是負擔得起的,否則就要受內部預算法規(IRC)4980H的罰款。


Below are the most important 2021 dates as they apply to ACA reporting for the 2020 tax year.

以下是2021年最重要的日期,因為它們適用於2020稅收年度的ACA報告。


February 28, 2021

2021年2月28日


February 28, 2021 is the deadline to paper file forms 1094-C and 1095-C with the IRS for the 2020 tax year. This applies to employers with total form counts (less than 250) who can elect to paper file their ACA information filings with the IRS. Organizations should adhere to proper filing process and document layout. The 1094-C must be the first form in the submission and the documents must be printed in landscape format. Double check that the Company Name, address, EIN, and associated EINs, in addition to all of the other applicable fields on the 1094-C cover page, are accurate.

2021年2月28日是2020納稅年度向國稅局提交紙質表格1094-C和1095-C的截止日期。這適用於總表單數(少於250個)的雇主,他們可以選擇將其ACA信息以紙質提交給國稅局。機構應遵守恰當的備案流程和文件格式。 1094-C必須是提交的第一份表格,並且文檔必須以橫向格式打印。仔細檢查公司名稱,地址,EIN和關聯的EIN,以及1094-C封面上的所有其他適用必填項,是否正確。


March 2, 2021 (Previously January 31)

2021年3月2日(之前為1月31日)


Previously January 31, the IRS extended the deadline to furnish the 1095-C forms to employees for the 2021 tax year to March 2. Make sure that you’re distributing 1095-C forms to all of your ACA full-time employees. Failure to do so could result in a Failure to Furnish penalty under IRC Section 6722. When printing the forms to furnish to your employees, ensure that the forms are printed in landscape format and all necessary fields on the 1095-C are accurate and complete.

美國國稅局以前是1月31日,現在將為2021稅收年度向員工提供1095-C表格的截止日期延長到3月2日。請確保您向所有ACA全職員工分發1095-C表格。如果不這樣做,可能會導致IRC第6722條規定的罰款。在打印要提供給員工的表格時,請確保表格以橫向格式打印,並且1095-C上的所有必填項目均準確且完整。


March 31, 2021

2021年3月31日


March 31 is the deadline for electronically filing Forms 1094-C and 1095-C for the 2020 tax year. Employers are encouraged to file electronically as there are a number of benefits, including the additional time.

3月31日是2020納稅年度以電子方式提交1094-C和1095-C表格的截止日期。鼓勵雇主以電子方式進行提交,因為這樣做有很多好處,包括增加額外的時間。


July 31, 2021

2021年7月31日


Form 720 (PCORI) for 2020 is due from self-insured plans by July 31, 2021. PCORI was renewed through 2029. Applicable organizations should be mindful of their medical plan start and end dates to ensure they are paying the appropriate PCORI fees accurately and timely. You can learn about the new PCORI fees here.

2020年自保計劃的720(PCORI)表格應在2021年7月31日之前到期。PCORI的有效期將延續至2029年。適用的組織應注意其醫療計劃的開始和結束日期,以確保他們準確並及時的支付適當的PCORI費用。您可以在這裡了解新的PCORI費用。


August 1, 2021

2021年8月1日


August 1, 2021 is the first of many late filing deadlines for the 2020 tax year. Employers that fail to file their 1094-C and 1095-C forms for 2020 by August 1 could be subject to ACA penalty assessments from the IRS under IRC 6721/6722. After August 1, late filing penalties for not submitting ACA information to the IRS by the filing deadline may result in fines doubling for each return not yet filed with the IRS.

2021年8月1日是2020納稅年度的許多延遲提交截止日期中的第一個。如果雇主未能在8月1日之前提交2020年的1094-C和1095-C表格,則可能需要按照IRC 6721/6722規定接受ACA罰款評估。在8月1日之後,未在提交截止日期前向國稅局提交ACA信息的遲交處罰可能導致未向國稅局提交的每份申報單的罰款加倍。


Remembering and meeting these key dates will help your organization satisfy its employer mandate responsibilities. But ACA compliance goes beyond knowing when to file ACA information with the IRS. It takes an ongoing commitment to ensure the accuracy of the data that forms the foundation of successful ACA compliance.

記住並滿足這些關鍵日期將有助於您的機構履行其雇主職責。但是,ACA合規性不僅僅要求了解何時向IRS提交ACA信息。它一直致力於確保數據的準確性,這是成功實現ACA合規性的基礎。


One thing to do is to start tracking employee data for any given tax year in January. Consolidate, aggregate, and validate year-to-date data from HR, Time and Attendance, Payroll, and Health Benefits databases each month. This is an important step in ensuring accurate and complete annual ACA filing with the IRS. Employers should also conduct a monthly audit of their employment classifications for accuracy.

要做的一件事是一月份開始跟踪任何給定納稅年度的員工數據。每月合併,匯總和驗證來自HR,時間和出勤率,薪資和健康福利數據庫的年初至今數據。這是確保向國稅局提交準確且完整的年度ACA備案的重要一步。用人單位還應每月對他們的用工類別進行一次審核,以確保准確性。


Employers that need assistance in ensuring accurate and complete ACA filing with the IRS should contact us to learn about our ACA CompleteSM service.

需要確保向美國國稅局提交準確,完整的ACA備案的雇主應與我們聯繫,以了解我們的ACA CompleteSM服務。


Source文章來源: https://acatimes.com/employers-mark-these-key-2021-dates-for-2020-aca-reporting

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