Submit California Individual Mandate Reporting
1094-C and 1095-C electronic filing deadline for California for 2022 plan year. Note: reporting vendors may have earlier deadlines.
Submit Washington DC Individual Mandate Reporting
1094-C and 1095-C electronic filing deadline for Washington DC for 2022 plan year. Note: reporting vendors may have earlier deadlines.
Submit Rhode Island Individual Mandate
Submit Rhode Island Individual Mandate Reporting
Submit Individual Mandate Form 1095-C to IRS
1094-C and 1095-C electronic filing deadline for IRS for 2022 plan year. Note: reporting vendors may have earlier deadlines.
Distribute 1095-C to Participants
Postmark deadline for distributing Form 1095-C to individuals for 2022 plan year.
Air Ambulance claims reporting
Under the No Surprises Act, plans must report information about claims data for air ambulance services to HHS
Prescription Drug Data Collection Report
Revised due date for RxDC reports for calendar years 2020 and 2021 to be filed with HHS.
Distribute and File W-2
Distribution and filing deadline for 2022 Form W-2. Note: reporting vendors may have earlier deadlines.
Summary Annual Report
2021 Summary Annual Report (SAR) due
To plan participants and beneficiaries for plans that filed Form 5500 by August 1
If the plan received an extension for the Form 5500, SAR is due 2 months after the extended Form 5500 due date
Summary of Benefits and Coverage
Placeholder date. SBC due to participants on or before first day of annual enrollment.
Form 5500
Extended due date for Form 5500 to be filed with the DOL if extension was requested.
Medicare Part D Notice of Creditable Coverage
Notice of creditable coverage due to participants on or before this date
Form 5558
2021 IRS Form 5558 filing due (if Form 5500 extension needed)
• Application for Extension of Time to File Form 5500 and 2021 Form 8955-SSA due
• Date adjustment due to July 31 falling on a Sunday
PCORI Fee
Patient Centered Outcomes Research fee due
Paid via IRS Form 720 filing
Date adjustment due to July 31 falling on a Sunday
Form 5500
2021 IRS Form 5500 due
A 2 ½ month extension is available if Form 5558 is timely filed
Date adjustment due to July 31 falling on a Sunday
Summary of Material Modifications for 2021 plan year
Distribution deadline to participants for changes made during prior plan year for calendar year plans:
210 days after end of plan year
