The IRS has released final 2022 forms and instructions for ACA reporting under Code Sections 6055 and 6056. No significant changes were made to the forms for 2022 reporting. However, the instructions have been updated for the permanent, 30-day automatic extension of time for furnishing individual statements. This Legal Update summarizes this development.

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The IRS has released final 2022 forms and instructions for ACA reporting under Code Sections 6055 and 6056. No significant changes were made to the forms for 2022 reporting. However, the instructions have been updated for the permanent, 30-day automatic extension of time for furnishing individual statements. This Legal Update summarizes this development.

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Massachusetts employers with six or more employees must annually submit a health care coverage reporting form, referred to as the Health Insurance Responsibility Disclosure (HIRD). The HIRD form has been available to be filled out electronically starting Nov. 15, and must be completed by Dec. 15, 2022. This Legal Update explains further.

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