Beginning with tax year 2020, use Form 1099-NEC to report nonemployee compensation. (Previously Box 7 on 1099-MISC)

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eFileMyForms Tax Year 2020 ACA 1095 Updates

Tax Year 2020 ACA 1095 Updates

The Tax Year 2020 IRS ACA 1095 forms & instructions are now available to the public. The IRS made quite a few changes this year, so please read through each form type thoroughly! Any customer using the 1095-C tax form will want to make sure to use the latest, Tax Year 2020, 1095-C import map as well.


  • 1095-B
    • Line 8 - New Coverage Code: A new code G must be entered on Form 1095-B, line 8 to identify an individual coverage HRA.
    • Individual Coverage Health Reimbursement Arrangement (HRA): For plan years beginning on or after January 1, 2020, employers may offer HRAs integrated with individual health insurance coverage or Medicare, subject to certain conditions (individual coverage HRAs). Generally, an HRA, including an individual coverage HRA, is a self-insured group health plan and, therefore, is an eligible employer-sponsored plan.

  • 1095-C
    • Part II - Employees Age on January 1: f the employee was offered an individual overage HRA, enter the employee's age on January 1, 2020. Note that for non-calendar year plans or for employees who become eligible during the plan year, this age may not be the Applicable age used to determine Employee Required Contribution.
    • Line 14 Offer of Coverage - New Codes: Added new codes 1L, 1M, 1N, 1O, 1P, 1Q, 1R, & 1S.
    • Line 17 Zip Code: If the ALE Member used code 1L, 1M, 1N, 1O, 1P, or 1Q because it offered the employee an individual coverage HRA, enter the appropriate ZIP code used for identifying the lowest cost silver plan used to calculate the Employee Required Contribution in line 15. This will be the ZIP code of the employee's residence (code 1L, 1M, or 1N) or the ZIP code of the employee's primary site of employment if the ALE Member uses the work location safe harbor (code 1O, 1P, or 1Q).





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