re: 801
Marty,
We have a very small group of individuals as you describe (COBRA dependents of former employees). Since we outsource COBRA they are not in SAP, and we are not planning to set them up as non-employees in our system solely for ACA reporting purposes.
We have decided to use Filemaker Pro Database and distribute 1095B forms to this group only. We will submit paper forms to the IRS (electronic submission not required for 250 forms or less). We had discussed using ADOBE fill-in forms, but one of our staff quickly whipped up a copy of the 1095 B in Filemaker and it will save a lot of time over manual fill-ins.
(Though it does seem counter-intuitive using Filemaker over SAP :-).
Debbie