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<p class="MsoNormal">Good morning employers:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Below you will find an important update from the IRS regarding ACA communications. Additionally, the link:
<span style="font-size:12.0pt;font-family:"Verdana","sans-serif";color:#000066"><a href="https://www.irs.gov/pub/irs-drop/n-16-4.pdf">https://www.irs.gov/pub/irs-drop/n-16-4.pdf</a>
</span><span style="font-family:"Cambria","serif";color:#000066">should provide additional assistance.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif";color:#000066"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif";color:#000066">With thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Lucida Handwriting";color:#000066"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Lucida Handwriting";color:#000066">Pamella<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif";color:#000066">Pamella Johnson<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif";color:#000066">Oregon State Social Security Administration<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif";color:#000066">Oregon Public Employees Retirement System<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif";color:#000066"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif";color:#000066"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Tahoma","sans-serif";color:#1F497D">Here is some important news on the ACA information returns.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Please take note of this important ACA communications alert regarding IRS Notice 2016-04. You are free to share this information widely with your employees and stakeholders. The information below provides guidance
for individual taxpayers - recipients of the new health care coverage information reporting forms - and for the issuers of those forms both employers and coverage providers. In addition it is important information for our various partners in tax administration
including return preparers, volunteers and those in the electronic tax filing industry.</span><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">On Dec. 28, the
<a href="https://www.irs.gov/pub/irs-drop/n-16-4.pdf" id="anch_42"><span style="color:#336699">IRS extended the due dates</span></a> for new health care information reporting forms in 2016. Insurers, self-insuring employers, other coverage providers, and
applicable large employers now have additional time to provide health coverage information for 2015 to individual taxpayers and the IRS. The IRS is prepared to accept filings of the information returns beginning in January 2016. However, providers and certain
employers must now furnish individuals with either Form 1095-B or 1095-C by March 31, 2016. While the due dates for issuers filing these forms and the associated Form 1094 with the IRS are May 31, 2016 for paper filers and June 30, 2016 for electronic filers,
employers and other coverage providers are encouraged to furnish statements and file the information returns as soon as they are ready.
<o:p></o:p></span></p>
<p style="margin-left:.5in;text-indent:-.25in;mso-list:l0 level1 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Due to these extensions, some individual taxpayers may not receive a Form 1095-B or Form 1095-C by the time they are ready to file their 2015 tax return.
<o:p></o:p></span></p>
<p style="margin-left:.5in;text-indent:-.25in;mso-list:l0 level1 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">While the information on these forms may assist in preparing a return, they are
<u>not required</u>. <o:p></o:p></span></p>
<p style="margin-left:.5in;text-indent:-.25in;mso-list:l0 level1 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Like last year, taxpayers can prepare and file their returns using other information about their health insurance. <o:p></o:p></span></p>
<p style="margin-left:.5in;text-indent:-.25in;mso-list:l0 level1 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">Individuals do not have to wait for their Form 1095-B or 1095-C in order to file.<o:p></o:p></span></p>
<p style="background:white"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">The IRS has not extended the due dates for Health Insurance Marketplaces to issue Form 1095-A. Individuals who enrolled for coverage through the Marketplace
should receive Form 1095-A by February 1, 2016 and should wait to file their returns until the receive their Form 1095-A.<o:p></o:p></span></p>
<p style="background:white"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black">The IRS has posted a set of
<a href="https://www.irs.gov/Affordable-Care-Act/Questions-and-Answers-about-Health-Care-Information-Forms-for-Individuals" id="anch_43">
<span style="color:#336699">questions and answers</span></a> that introduce the new Forms 1095-B and 1095-C. The questions and answers explain who should expect to receive the forms, how they can be used, and how to file with or without the forms. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Tahoma","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Lucida Handwriting";color:#1F497D">Sharon L. Shelton,</span><span style="font-size:12.0pt;color:#1F497D">
</span><span style="font-size:12.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D"> Field Operations Mgr.</span><span style="font-size:12.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D">TE/GE – Federal, State and Local Govts.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D">600 17th St., Suite 450 South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D">Denver, CO 80202<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Berlin Sans FB","sans-serif";color:#1F497D"><a href="../../../../../../Documents%20and%20Settings/D8KDB/Application%20Data/Microsoft/Signatures/lynn.shelton@irs.gov">lynn.shelton@irs.gov</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Tahoma","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Tahoma","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif""><o:p> </o:p></span></p>
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