1095-C Filing Checklist
- Review 2021 Draft 1095-C Forms
Your draft forms are posted on your district’s setseg.org account. We encourage you to begin reviewing these draft forms for accuracy now as opposed to waiting until year-end. To do this, click on ACA Tracking & Reporting under the Employee Benefits Services tab. Scroll down to Forms to view the latest draft of your district’s 1095-C Form.
- Report All Outstanding Items, Including:
- All offers for Minimum Essential Coverage (MEC) plans
- All employees to whom you made conditional offers
- All COBRA offers to non-employees enrolled in a self-insured medical plan
- All active employees who are receiving employer-sponsored disability payments
- All dependents enrolled in a self-insured medical plan
- Verify Affordability Safe Harbor Selection
The ACA Tracking & Reporting Service will default to the affordability safe harbor that you used for your 2020 forms. You can change your selection for 2021 forms by emailing your selection to email@example.com.
- Report Self-Funded Health Plans
To ensure that we can accurately populate Part III of the 1095-C and submit forms to employees by the January 31, 2022 deadline, please make sure to submit your dependent and COBRA files as soon as possible. For all self-insured groups, including those with the West Michigan Health Insurance Pool, please note that SET SEG will be filing your authoritative 1094-C Form, meaning that your Third Party Administrator does not need to file forms on your behalf.
- Upload Missing Files
Review the ‘Payroll Submission Report’ in your account to ensure you have uploaded all your payroll up to this point. To do this, click on ACA Tracking & Reporting under the Employee Benefits Services tab. Scroll down to Payroll Submission History to view the report.
- Send Data Corrections
See any information that looks incorrect? Do you have any forms that are showing a compliance risk that you think may be inaccurate? Continue to email us, so we can look into each issue and make any necessary corrections so that your district is reporting accurate data to the IRS.
- Submit Your Final 2021 Payroll by Jan. 13
Most employers will issue a paycheck in January 2022 that is compensating employees for hours earned in 2021. Typically it’s the first January paycheck. This payroll must be uploaded to your account immediately, as forms and calculations are dependent on all 2021 hours data.
- 1095-C Forms Mailing
SET SEG will release all 1095-C Forms for mailing on January 17, 2022 to meet the January 31, 2022 mailing deadline.
- 1095-C Watermark Correction Process Begins
Upload any employee form changes that may need to be corrected before filing with the IRS.
- IRS deadline to file 1095-C and 1094-C Forms is March 31, 2022.
SET SEG completes the filing process with the IRS and mails all watermark-corrected forms to employees in mid-February.
If you have any questions or concerns, please contact firstname.lastname@example.org.