IRS Releases 2017 ACA Forms

10/30/17 | 11:00AM | Posted by Dwaine Sohnholz

Understanding the future of the ACA and recent changes.New safe harbor, but no major changes to 2018 reporting requirements.

The IRS has released Affordable Care Act-related Forms 1095-C, 1094-C and instructions for reporting Employer-Provided Health Insurance Offer and Coverage information for tax year 2017. There are no major changes to the information that employers are required to report. There are also no major changes to the labyrinth of codes used for the month-by-month offer of coverage or safe harbor on lines 14 and 16 of the 1095-C. There are just minor changes to the forms themselves, TEAM Software’s work on our ACA solution is on schedule to handle 2018 reporting.


There is one area where the IRS made changes to provide a little leeway for employers: 2017 instructions for Form 1095-C (on page 5 of the instructions document) include a new safe harbor for minimal errors made when reporting the Employee Required Contribution on line 15. If no single amount on that line differs from the correct amount by more than $100, you won’t have to correct Form 1095-C to avoid penalties unless the recipient doesn’t elect the safe harbor to apply.


Deadlines for this reporting year include:

  • January 31, 2018 – furnishing the 1095-C to employees
  • February 28, 2018 – filing ACA information returns with the IRS on paper
  • April 2, 2018 – filing ACA information returns with the IRS electronically


We created a couple of cheat sheets to help you navigate and understand the codes used for lines 14 and 16 of Form 1095-C. We hope it helps as you review the information you’ve processed throughout the year. If you’d like any extra help from our Professional Services crew in preparing, printing or electronically filing your 2018 ACA returns, please email or contact your Account Manager by December 1, 2017.


Please fill out the form to access the cheat sheets.

Dwaine Sohnholz

Dwaine’s focus on the employer and business impact of the Patient Protection and Affordable Care Act (PPACA) began before it was signed into law in 2010. He’s been an advocate and advisor to Building Service & Security Contractors in his business strategy role at TEAM Software. Dwaine leverages more than 25 years of experience in financial management, risk assessment, and change management to deliver solutions for today’s increasingly complex business environment. Dwaine Sohnholz joined TEAM in 2007, directing business analysis and project management for the firm. He began his career in commercial lending and finance for the Farm Credit System and cultivated a passion for technology and innovation in profitability analysis and interest rate/liquidity risk management at ProfitStars. Dwaine’s key responsibilities are for driving overall business strategy and research in collaboration with all functional groups at TEAM. He earned his MBA and a Bachelor of Science degree in Agricultural Economics from the University of Nebraska.