2018 IRS ACA Reporting Reviewing, Correcting, and Certifying Your Forms 1095-C

Transcription

1 Revised Jan. 17, IRS ACA Reporting Reviewing, Correcting, and Certifying Your Forms 1095-C SB XXXX

2 Need Help? You are welcome to call your consultant with any questions at and their extension: Kim Bruggeman, x5312 Stacy Nix, x5670 Monica Schermier Pritz, x8653 Dylan Tollett, x7598 However, given the high volume of calls we experience during the reporting season, it may be faster to start by trying to use this guide to answer your questions. We have addressed all of the most frequently asked questions here, and will walk you through each step in the process with screen shots and tips for how to quickly resolve open issues. If you still need help, please feel free to contact us and we will be happy to assist. Online Help Resource Our online help resource includes video tutorials for navigating the system, an archive of the 2018 Reporting Season comunications, as well as a timeline of important dates, and links you may find useful during the reporting process. Q&A Sessions We will host a series of two-hour come-and-go webinars where you can sign in to ask questions you have, watch how to complete tasks in AFcomply, and listen in to questions others are asking. Registration links for these webinars can be found in our online help resource. ii

3 Process Overview You have completed the first two steps in the 2018 IRS Reporting Process. This process is designed to capture all required information elements necessary to transmit your filing to the IRS by navigating from the Status & Action Portal to the Questionnaire. Instructions for this step can be found in our online help resource. This step, Reviewing, Correcting, and Certifying Your Forms 1095-C, will give you the opportunity to review your forms, make any necessary changes, and release those forms for printing. This step must be completed by January 25. iii

4 Logging in to AFcomply To log in to AFcomply, go to Enter your Username and Password and click the Login button. If you have forgotten your password, you may reset your password by clicking the Forgot Password link. If you have forgotten your username, you may have it ed to you by clicking on the Forgot User Name link. If, after following these steps, you still need assistance logging in, please contact your consultant. They can be contacted at , and their extension: Kim Bruggeman, x5312 Stacy Nix, x5670 Monica Schermier Pritz, x8653 Dylan Tollett, x7598 Accessing the Status & Action Portal You proceed through the reporting process in the Status & Action Portal. You can also return there throughout the process to check on the status of your filing. If you filed with us in previous years, you are familiar with accessing the portal. To get to the Status & Action Portal, start on the AFcomply Home Screen. In the navigation on the left, click Status & Action Portal. From within the Status & Action Portal, you will review and approve the information required to create your organization s 1094-C and 1095-C forms. At any time during this process, you may return to the Status & Action Portal to check your organization s progress. After certifying your forms for filing with the IRS, you may return to the Status & Action Portal to check on the status of your filing. iv

5 The Status & Action Portal The first two steps of the reporting process will be available as soon as your portal is open. The remaining steps will not be available until your Form 1095-C information is ready for review. v

6 Contents Completing Step 3: Reviewing, Correcting, and Certifying Your Forms 1095-C 1 Section 1.1: Filtering and Searching 1 Section 1.2: Editing the Information 2 Section 1.3: Review the Information 8 Section 1.4 Common Manual Edits 17 Section 1.5: Certifying Your Forms 22 Printing Your Forms 24 vi

7 Section 1: Completing Step 3: Reviewing, Correcting, and Certifying Your Forms 1095-C Important: We suggest you use the Chrome web browser for this process. Using another browser could result in difficulties completing the process. If you have completed Steps 1 and 2, you are now ready to review and adjust the information that will show your organization s 1095-C forms. Section 1.1: Filtering and Searching The default view is Receiving 1095-C : You may wish to sort your forms alphabetically. To do so, click on the header Last Name and your forms will be sorted A to Z, by last name. You will also have the ability to filter the 1095-C forms in several different ways, but filtering is not required. Keep the calendar year set to 2018 and adjust any other filters you would like. You may also search for a particular employee s 1095-C form by entering a last name or Social Security Number into the search field: If you searched for an employee and have finished reviewing their information and are ready to see all forms again, delete the employee s name and/or Social Security Number from the search fields, and your forms will repopulate. 1

8 Section 1.2: Editing the Information There are two different ways to review and adjust the information (if necessary): on screen one employee at a time, or by exporting a file, making the necessary adjustments, and uploading it again. Instructions for each are as follows. Important: If you notice something is significantly wrong with your data, please call us BEFORE you begin editing. On Screen Review and Editing You may view the 1095-C information on the screen in AFcomply: Insurance Type: This line should be populated for any month in which the person was either offered and/or enrolled in coverage. Status: This line shows the measured status based on the hours worked in the Measurement Period associated with this month in the applicable Stability Period or it shows the ACA status based on the demographic file information for any employee who has not yet completed a full measurement period. Monthly Average Hours: This is the number of monthly average hours from the measurement period associated with this month of the applicable stability period. It will show as 0 if the person has not yet completed a full measurement period. 2

9 To edit the information for Part I or II for a particular employee, simply click in the text box you wish to edit. In Part II, you can edit Lines and the Measured FT checkboxes. You can also edit all 12 months for one employee if an entire row needs adjusting. When you have completed your changes, click Save. You will see your changes populate. 3

10 To mark the form as reviewed, click Reviewed : This will collapse the entry, and change its button to Un-review : 4

11 To edit information in Part III (for self-funded groups only), you will need to click Edit : To add a dependent if an employee s spouse or child had coverage in a self-funded plan but is not showing here, click Add New. Dependent information should not be reported for dependents or spouses enrolled in fullyinsured coverage: Enter the information. There should be no dashes entered in the Social Security Number, and the Date of Birth, if you are using it, should be in MM/DD/YYYY order with slashes. When finished, click Save next to the employee s name: Important: IRS regulations require that you attempt to get a dependent s Social Security Number according to a defined process. They also permit you to use the dependent s date of birth at the end of this solicitation process if you were unable to obtain a Social Security Number. For more information about this process, please see IRS Publication

12 File Export and Reimport Rather than editing one at a time on screen, you can export all employees 1095-C information in a single spreadsheet and then re-upload into the system. Click on Export in the upper right-hand corner of the screen: Tip: The information across the top of the review screen can be used to track your progress. The Percent Reviewed represents the percentage of the total number of employees. The number of forms left to review is the total number of employees, less the number of forms marked Reviewed. 6

13 Choose Save if prompted to save the spreadsheet locally to your computer or network drive: If you find changes that need to be made, you may make them directly in the spreadsheet. It is a best practice to save the spreadsheet, make a copy, and make your edits in the copy. This will preserve the original in case of errors. Please note: Only a limited number of fields in Part II may be edited in the spreadsheet. These fields include Lines 14, 15, and 16, and the Measured FT and Reviewed check boxes (columns I through M on the spreadsheet). Once you have completed your edits, save the file and re-load it into AFcomply using the Upload File option on the 1095-C Approval screen, by clicking Choose File. Be sure you are uploading a CSV file. 7

14 Section 1.3: Review the Information Important: This is your last chance to review the information for your 1095-C forms for accuracy before the forms are mailed to employees and submitted to the IRS. You are ultimately responsible for the final review and approval of the data collected via the system and its accuracy. Following is a summary of the information that will be displayed under each section and line of the form. You may also want to refer to the IRS instructions, which are available at Sample 1095-C Form The following is an image of the actual form; the data shown in this section of AFcomply will be used the populate the boxes on the form: 8

15 A form should be created (and therefore information should be provided on this page) for the following types of employees: Employees who are considered full-time under the ACA definition (working 130+ hours per month on average). If an employee s hours during the measurement period averaged 130 or more hours per month, they should be treated as full-time throughout the stability period. If their hours during the measurement period averaged less than 130 hours per month, they should be treated as not full-time throughout the stability period. New hires who are expected to work full-time must be treated as full-time from their date of hire; other employees may be subject to an initial measurement period. Note: this is only a very brief summary of these complicated rules. Employees who are not considered full-time but who were enrolled in self-funded coverage will also receive a 1095-C. This could include part-time employees, individuals covered under COBRA, or retirees covered under post-employment coverage, for example, who are offered and enroll in sefl-funded coverage. 9

16 Filtering and Sorting In the Filter By section at the top of the page, under Filter by, choose Receiving 1095-C to see all the individuals for whom a form is expected to be produced: If you want to review the individuals who are NOT expected to receive a 1095-C form, in the dropdown under Filter by choose Not receiving 1095-C. Note that if an employee does not show in either view, that employee will not receive a form. You can also click the headers of each column and sort by those values. Part I Demographic Information Part I displays the employee s name and contact information. You can change their name and address here. It is important that the employee s legal name matches their Social Security card or there will be an error when the forms are transmitted to the IRS. 10

17 Part II Employee Offer of Coverage Part II displays the type of offer an employee received during calendar year 2018, and whether they were enrolled in coverage. This information is reported on lines 14, 15, and 16: Note: All changes you make in Part I will be reflected in that employee s demographic information. If you need to make changes to the employee s Social Security Number, hire date, or termination date, you must do so on the employee screen, or via demographic upload. In Part II, the editable form fields are Lines 14, 15, and 16 and the Measured FT check boxes. 11

18 Line 14 Offer Information There should be one code for each month of the year that shows whether the employee was offered coverage, and what features the coverage included. Only report that coverage was available for a particular month if the coverage was available for the entire calendar month. The Series 1 codes used on line 14 are summarized below, and the requirements for each column are described in more detail below the chart: Code Minimum Essential Coverage Minimum Value Affordable FT/Not FT Eligible Party 1A Yes Yes <9.56% FPL (2018); 9.69% (2017) FT EE, SP, & DEP 1B Yes Yes NA FT EE 1C Yes Yes NA FT EE & DEP 1D Yes Yes NA FT EE & SP 1E Yes Yes NA FT EE, SP, & DEP 1F Yes No NA FT Any combination of EE, SP, DEP 1G Offer of coverage for at least one month and enrolled in self-funded coverage for 1 or more months enter for all 12 months Not FT EE 1H No No No FT EE 1J Yes Yes NA FT EE & Conditional offer to SP 1K Yes Yes NA FT EE & DEP Conditional offer to SP 12

19 Minimum Essential Coverage - All employer-sponsored group health plan coverage qualifies as Minimum Essential Coverage (MEC); an employee was only ineligible for MEC if they were ineligible for employer-sponsored coverage. Minimum Value - A plan has minimum value if it has an actuarial value of at least 60%. Most large group health plans meet the minimum value standard. Affordable - To qualify for the federal poverty line safe harbor (FPL) the employee-only coverage cannot cost more than the following amounts: Plan year beginning Feb.-Dec. 2017: 9.69% X $12,060 = $97.38/month Plan year beginning Jan. 2018: 9.56% X $12,060 = $96.07/month Plan year beginning Feb.-Dec. 2018: 9.56% X $12,140 = $96.71/month FT/Not FT For purposes of Forms 1094-C and 1095-C, the term full-time employee means a full-time employee as defined under section 4980H and the related regulations, rather than any other definition of that term that the employer may use for other purposes. Accordingly, a full-time employee is an employee who, for a calendar month, is determined to be a full-time employee under either the monthly measurement method or the look-back measurement method (as applicable to that employee). The monthly measurement method and the look-back measurement method are the two methods provided under the section 4980H regulations for determining whether an employee has sufficient hours of service to be a full-time employee. Under the monthly measurement method, a full-time employee is an employee who was employed an average of at least 30 hours of service per week during a calendar month. Under the look-back measurement method, an employee is a full-time employee for each month of the stability period selected by the employer if the employee was employed an average of least 30 hours of service per week during the measurement period preceding that stability period. For purposes of both methods, 130 hours of service in a calendar month is treated as the monthly equivalent of at least 30 hours of service per week. Eligible Party The Series 1 code will vary based on whether the employee (EE), spouse (SP), and/or dependent children (DEP) are eligible for health coverage. A conditional offer is an offer of coverage that is subject to one or more reasonable, objective conditions (for example, the employer offers to cover an employee s spouse only if the spouse is not eligible for coverage under Medicare or a group health plan sponsored by another employer). Codes 1A and 1E If Codes 1A and 1E both apply, the employer may choose whether to use Code 1A (Qualifying Offer) and not provide any information on line 15, or to use 1E and report the employee cost on line 15. If the employer wants to ensure that the employee cost is reported to both the employee and the IRS then choose Code 1E and provide information on line 15. Note the system defaults to code 1E but you may change it manually if you prefer. Code 1G Use Code 1G for someone who was not a full-time employee for any month during 2018 but was enrolled in self-funded coverage during any part of the 2018 calendar year. This includes part-time employees, retirees, or COBRA beneficiaries who were not full-time but who were enrolled in your organization s self-insured coverage during any part of the 2018 calendar year. If you use code 1G for any month in 2018, that code will be used for the entire year and lines 15 and 16 should be blank for the entire year. 13

20 Code 1H Code 1H is used for any month an employee was not eligible and/or not offered (which includes if they were not employed). COBRA Due to termination If the individual is eligible for COBRA due to termination of employment, use code 1H (no offer) on line 14 and code 2A (employee not employed during the month) on line 16. For the partial month during which the employee is terminated, report code 2B on line 16 if the employee would have been offered coverage for the entire month but for the termination. Due to reduction in hours If the individual is eligible for COBRA due to a reduction in hours, use the correct Series 1 code, and line 16 safe harbor (only if applicable). Non-Employee For a non-employee COBRA participant enrolled for any part of 2018 in a self-funded minimum essential coverage plan, report code 1G for all 12 months and leave lines 15 and 16 blank. Post-Employment Coverage Post-employment coverage such as for a retiree is NOT reported as an offer of coverage on line 14. If required to file Form 1095-C for a former full-time employee who terminated in 2018 (because they were enrolled in self-funded coverage), enter code 1H (no offer of coverage) on line 14 for any month of post-employment coverage, and enter code 2A (not an employee) on line 16. For a non-employee participant (including retirees) who was not full-time but was enrolled for any part of 2018 in a self-funded minimum essential coverage plan, report code 1G for all 12 months and leave lines 15 and 16 blank. If self-funded, fill out Part III as applicable. Line 15 Employee s Cost Line 15 shows the employee s cost (after any employer contribution is deducted) to enroll in the lowest cost plan option for employee-only coverage that met the ACA s minimum standards for each month. Note that this may be different than the employee s actual contribution for coverage, if the employee enrolled in other than self-only coverage or elected a more expensive plan. Complete line 15 only if code 1B, 1C, 1D, 1E, 1J or 1K is entered on line 14. Enter the single/individual only monthly cost (the amount the employee would have to pay) for the lowest cost minimum value plan available for the month, even if the employee enrolled in family coverage or in a different plan. 14

21 Line 16 Affordability and Enrollment Use the Series 2 codes shown below for line 16 to show whether or not the coverage offered was affordable and/or the employee enrolled in the coverage. While more than one code may apply, only enter one code for each month. In any month in which code 2C applies (except if multiemployer interim relief applies, which is rare). If no code applies for the month then leave that month blank. Code Employment Status Enrollment 2A Not employed during the month Not enrolled 2B Not full-time; or Full-time whose offer or enrollment in coverage ended before the last day of the month due to termination Not enrolled in MEC; or enrolled and coverage ended prior to the last day of the month. 2C Any Enrolled in coverage regardless of other 2-Series codes (except 2E) 2D Employee in Limited Non-Assessment Period Not enrolled 2E Multiemployer interim guidance applies NA 2F W-2 safe harbor Not enrolled 2G Federal Poverty Line safe harbor Not enrolled 2H Rate of Pay safe harbor Not enrolled 15

22 Part III - Coverage Information Part III applies only to employers that sponsor self-funded coverage. It displays 2018 enrollment of employees and dependents in the self-funded coverage. You can add dependents by clicking on Add New : Enter the information. Note that there should be no dashes entered in the Social Security Number, and the Date of Birth, if you are using it, should be in MM/DD/YYYY order with slashes. When finished, click Save : After saving changes to individuals in Part II, you must also click Save next to the employee s name at the top of their form: 16

23 Section 1.4 Common Manual Edits In this section, we will describe several situations that may need to be edited manually. In other words, the system is unlikely to have a combination of rules or data that it needs to generate the correct information on the forms, so we suggest you review and edit if any of these apply to your population. COBRA Coverage Due to Termination of Employment (Self-Funded Medical Plan Only) Scenario: The terminated employee is enrolled on COBRA in Line 15 may populate with the medical plan rates that were included in the setup of your account. Under the IRS rules, line 15 showing the employee contribution amount does not have to be reported. To edit: For any month post-termination date of employment, line 14 should shot 1H, line 15 is blank and line 16 should show 2A. COBRA Eligibility Due to Reduction in Hours, Individual Remains an Employee (Self-Funded or Fully- Insured Plan) Scenario: An active employee who was enrolled in the medical plan is offered COBRA in 2018 after losing medical plan eligibility due to a reduction in hours (e.g., was full-time and is now part-time). The revised COBRA contribution (typically 102% of the active employee contribution) is not reflected on line 15. Note this will only apply if the individual was actually enrolled in the medical plan prior to their change in status. To edit: Update the line 15 dollar value in the months the employee was eligible for or enrolled in COBRA coverage while they remain an active employee. Retiree Coverage, Self-funded Medical Plan Scenario: The Retiree is on post-employment medical coverage in The Retiree is incorrectly classified as Full-time, and generating incorrect codes on lines 14, 15, and 16. To edit: Line 14 should show 1H, line 15 should be blank, and line 16 should be 2A. (This error occurs because no termination date has been added in the system.) 17

24 Employee Completed their Initial Measurement Period in 2018 Scenario: You have a recently-hired variable-hour employee who completed his initial measurement period in calendar year 2018 and worked enough hours to qualify as full-time. We suggest you review the information for these individuals to ensure the system has the data it needs and is correctly showing the employee as full-time for months that status applies (after completion of the initial measurement period). Note that for the months of an initial measurement period when an employee was considered variable hour (not full time) and you did NOT offer them coverage, line 14 should be coded as 1H, line 15 should be blank, and line 16 should be 2D. Employee Had a Mid-Year Status Change Scenario: An employee has as mid-year status change (e.g., changing from part-time to full-time midyear; declining coverage when first offered but then adding coverage mid-year due to a qualified mid-year life event; etc.) during calendar year The system may also have trouble recognizing a rehire situation if both termination and rehire happened in As such, we suggest you review all employees who had mid-year job or coverage changes in 2018 to ensure the data was processed correctly. Note that new hire and simple terminations are captured in the system if you submitted such data. To edit: Review the codes for employees who experienced changes in their job status, eligibility, or coverage in the middle of calendar year 2018 and ensure their forms are correct; edit as necessary. Employee Has a Waiting Period or is in an Initial Measurement/Administrative Period Scenario: An employee is a new hire who is subject to a waiting period (e.g., 60 days) before coverage (or eligibility) takes effect. Alternatively, an employee has worked for 12 months during an initial measurement period and now has a short initial administrative period before coverage (or eligibility) takes effect. To edit: In both of the above examples, line 16 should show code 2D for the waiting period or initial measurement period and initial administrative period. This is also true if the employee is hired in the middle of the month and coverage will not take effect until the first of the next month; the month of hire would show code 2D in line

25 Common Codes The following are the codes that would apply to several common scenarios. A few notes to consider: Contributions: If line 15 says Contribution below, report the monthly premium for the lowest cost employee-only plan for which that employee was eligible (regardless of whether they actually enrolled in more expensive coverage). Eligibility: For purposes of the chart below, assume the employer offers coverage to the employee, spouse, and dependent children. If that s not true, or if the spousal offer is conditional, the Line 14 codes would vary. See the Line 14 Offer Information above. Scenario Line 14 Line 15 Line 16 Not an employee 1H Blank 2A Full-time employee, offered and enrolled 1A/1E Blank/Contribution 2C Full-time employee, offered but waived coverage 1A/1E Blank/Contribution Safe harbor code, if applicable, or blank Part-time employee, not offered 1H Blank 2B Part-time employee, offered but waived coverage OR offered and enrolled in fully-insured coverage 1A/1E Blank/Contribution 2B Part-time employee, offered and enrolled in self-funded coverage for at least one month in G (all year trumps all other codes) Blank all year Blank all year Variable hour employee during initial measurement and administrative periods, not offered coverage during those periods Full-time employee during a waiting period (e.g., 60 days) before coverage is offered or enrolled Month of termination, enrolled in coverage until the last day of the month Month of termination, enrolled in coverage, coverage ends mid-month due to termination Offered self-funded COBRA or retiree coverage following a termination of employment (regardless of whether they were enrolled or waived) Offered COBRA due to a reduction in hours AND the employee is still working 1H Blank 2D 1H Blank 2D 1A/1E Blank/Contribution 2C 1H Blank 2B 1H Blank 2A Applicable offer code COBRA rate Applicable safe harbor code Multiemployer plan 1H Blank 2E 19

26 Mid-Year Change Examples Each code applies for the month it is applicable. For example, if an employee is a new hire who enrolled in coverage on July 1, 2018, rows 14/16 would show 1H/2A (no offer/not an employee) for January through June, then 1E/2C (offered and enrolled) for July through December. The following are a few common examples of how the codes would change with mid-year events: New Hire Full Time Employee An employee is hired as a full time employee on March 15, 2018, coverage is offered and the employee is enrolled effective May 1, the contribution for the lowest cost, employee only coverage is $100 per month. Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Line 14 1H 1H 1H 1H 1E 1E 1E 1E 1E 1E 1E 1E Line Line 16 2A 2A 2D 2D 2C 2C 2C 2C 2C 2C 2C 2C Enrolled X X X X X X X X Variable Hour Employee Finished Initial Measurement Period An employee is hired March 15, 2017 has a 12-month initial measurement period followed by an initial measurement period, they are offered but waive coverage starting May 1, The contribution for the lowest cost, employee only coverage is $50 per month, and qualifies for the Federal Poverty Line safe harbor (2G). Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Line 14 1H 1H 1H 1H 1E 1E 1E 1E 1E 1E 1E 1E Line Line 16 2D 2D 2D 2D 2G 2G 2G 2G 2G 2G 2G 2G Enrolled 20

27 Employee Terminates Employment, Enrolls in COBRA A full-time employee has been enrolled in family coverage, terminates employment June 15, 2018, and activeemployee coverage also terminates June 15. After that, the family enrolls in COBRA through September 30, Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Line 14 1E 1E 1E 1E 1E 1H 1H 1H 1H 1H 1H 1H Line Line 16 2C 2C 2C 2C 2C 2B 2A 2A 2A 2A 2A 2A Enrolled X X X X X X X X X Termination and Rehire in Same Year Employee has been a long-time, part-time employee who is not eligible for coverage. The employee terminates employment March 31, The employee is rehired as a full-time employee November 1, and offered but waives coverage effective November 1. The contribution for the lowest cost, employee only coverage is $300 per month, and does not qualify for any of the affordability safe harbors. Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Line 14 1H 1H 1H 1H 1H 1H 1H 1H 1H 1H 1E 1E Line Line 16 2B 2B 2B 2A 2A 2A 2A 2A 2A 2A Enrolled Full-Time Teacher Retires, Coverage Continues Through August A full time-teacher who is enrolled in coverage retires at the end of the school year. Employment terminates June 15, 2018, active-employee coverage continues through August 31. The contribution for the lowest cost, employee only coverage is $100 per month. Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Line 14 1E 1E 1E 1E 1E 1E 1H 1H 1H 1H 1H 1H Line Line 16 2C 2C 2C 2C 2C 2C 2A 2A 2A 2A 2A 2A Enrolled X X X X X X X X 21

28 Section 1.5: Certifying Your Forms While all forms do not need to be reviewed, a form will not finalize unless the form has been marked Reviewed. If you would like to review all of your forms via the CSV file, you may then enter the value True for all rows, re-upload the file, and click Finalize. This will finalize all forms on this page, but only on this page. You can mark a full page of forms as reviewed by clicking Mark Page Reviewed at either the top or bottom of the page: If you prefer to edit on-screen, you can mark each form Reviewed as you complete it and finalize your forms one at a time, several at a time, or all at once when you have finished reviewing. For example, if you mark 10 forms Reviewed, you could go ahead and click Finalize to finalize each one as you complete it, you could click Finalize after you ve reviewed that batch to finalize that group of 10, or you could simply wait until you had completed your review of all of your forms to finalize all of them at once. After you have completed your review and any necessary corrections of your data, you will click the Finalize button at the bottom of the page: 22

29 Final Notes Important: All 1095-C Forms must be finalized no later than January 25 to ensure timely mailing by our deadline. When you select the button to Finalize 1095-C Forms, you agree that you are ultimately responsible for the final review and approval of the data collected via the system. AFAS has relied on the accuracy and completeness of information provided by you as the employer and is not responsible for negative consequences resulting from inaccurate, or incomplete information. On the Status & Action Portal, you will notice that your status for your completed steps is showing Complete : Next Steps After you have finalized your 1095-C forms, your forms will be processed, printed, and mailed to employees. Important: If you notice any errors in your forms after they have been finalized, and the errors need to be corrected before submitting copies to the IRS, you MUST notify us by February 28, You will receive instructions about this notification with your IRS transmission guide. It is very difficult to correct issues after the forms have been submitted to the IRS. 23

30 Printing Your Forms To send your forms to print, access your forms by clicking View 1095 : If you have finalized all employees receiving forms, your print button will be active. An easy way to check this is to confirm that the #Employees Receiving 1095-C is zero. Then scroll to the bottom of the page and click Print : After you have sent your forms to be printed, the Print button will be grayed out and your Generate PDF Only button will be active. The purpose of this button is for clients who have changed their data after their initial print run, and who need to generate a new PDF to print locally. If you wish to have your forms reprinted by American Fidelity Administrative Services, please contact your consultant or data team members. This reprinting will incur additional fees. If you discover that you have mistakenly finalized forms which you need to correct before printing, you will need to contact your consultant or data team members to have your forms made available for review again. To view your PDFs, click Download and View 1095 PDFs in the Status and Action Portal. You will not be able to access your PDFs until the status says Complete. You should see a change in status approximately three days after pressing the print button. Please allow for this processing time before attempting to view your forms. 24