Affordable Care Act Resources
Our ACA experts have created a collection of articles, resources, and in-depth guides to help make the ACA easier for employers.
ACA Reporting Information for 2023 Tax Year
ACA Reporting Information for 2023 Tax Year
Here are the due dates you should mark on your calendar for reporting. You will meet the IRS reporting requirements to file if the form is properly addressed and mailed on or before the due date.
Due Date | Deadline |
|---|---|
January 31st | Supply Forms 1095-C to employees
|
February 28th | File paper Forms 1095-C with transmittal Form 1094-C
|
March 31st | e-File Forms 1095-C with transmittal Form 1094-C
|
Preparing for ACA Annual Reporting
Determine if you had 50 or more full-time and full-time equivalent (FTE) employees in the previous calendar year. Also, determine if you are self-insured or full-insured. If your provider offers an FTE Calculator, use it to calculate how many full-time and FTE employees you had in the previous calendar year.
Forms to be Filed
- Fifty or More Employees – Complete and file Forms 1095-C and 1094-C.
- Less Than 50 Employees (Self-Insured) – Complete and file Forms 1095-B and 1094-B.
- Less Than 50 Employees (Fully Insured) – Insurer is responsible for filing on behalf of the employer.
- Less Than 50 Employees (No Insurance) – Reporting is not required.
NOTE: When the combined total of full-time and FTE employees in a controlled group is 50 or more, each individual employer is subject to reporting.
Neeed Help With ACA Reporting?
APS can help with your Affordable Care Act compliance and reporting needs.
Reporting By Applicable Large Employers
- Complete and file Forms 1094-B and 1095-B with the IRS.
- Provide full-time employees with a copy of Form 1095-B.
- File Forms 1094-C and 1095-C if they are members of a controlled or affiliated service group that collectively has at least 50 full-time employees.
For more information, see the IRS’ questions and answers about Information Reporting by Health Coverage Providers and Reporting of Offers of Health Insurance Coverage by Employers.
Information Required for ACA Reporting
- Employee’s name, SSN or date of birth (if SSN is unavailable), and address.
- Employer’s name, EIN, telephone number, and address.
- The months in which the employer offered coverage.
- The employee’s share of the monthly premium for self-only coverage (in certain cases).
- The months in which a safe hardbor (or other situation) applied (i.e. the employee was not a full-time employee).
ACA Form Links
- Form 1095-B, Health Coverage
- Form 1094-B, Transmittal of Health Coverage Information Returns
- Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
- Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
Recent Changes to the Forms Include:
- Lines for entering employees' ages and zip codes.
- Codes 1T and 1U on Form 1095-C that indicate the method that was used to determine an individual coverage HRA plan's affordability.
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