IRS Now Assessing §4980H Penalties for the 2016 Plan Year
The IRS began assessing §4980H (Employer Mandate) penalties late in 2017 by sending Letter 226Js. Letters are being received by applicable large employers who appear to owe a penalty based on the self-reporting submitted via a Form 1094-C and 1095-C. Through September 2018, the letters were tied to proposed assessments for the 2015 calendar year, but