2020 ACA Information Reporting Instructions: ICHRA-Related Changes | Practical Law
The Internal Revenue Service (IRS) has finalized the instructions for 2020 information reporting under the Affordable Care Act (ACA) (2020 Instructions for Forms 1094-C and 1095-C). The 2020 final instructions include extensive changes to reflect individual coverage health reimbursement arrangements (ICHRAs), which became available under Trump administration final regulations issued in June 2019.