ACA reporting. Forms 1094 and 1095, explained.
What employers file under the Affordable Care Act: Forms 1094-C, 1095-B and 1095-C, affordability safe harbors, deadlines and penalties.
Start with the main guide
ACA reporting requirements
ACA reporting is the yearly filing that tells the IRS what health coverage an employer offered or provided. Employers with 50 or more full-time employees, including equivalents, file Forms 1094-C and 1095-C. Insurers and small self-insured employers file Forms 1094-B and 1095-B. Returns are due February 28 on paper or March 31 electronically.
Read the guideIn this guide
- What is ACA reporting?
- Who counts as an applicable large employer?
- Which form do I file?
- What does the 1095-C report?
- When is ACA reporting due?
- What changed in December 2024?
- What are the penalties for late or incorrect returns?
Guides 6
See what your plan is really costing you.
A Strategic Analysis starts with your plan documents and your broker agreement, then shows you what your plan costs, where the risk sits, and what a committee would decide with the full picture.