Title: ACA reporting for Employers
Source: https://ethosbenefits.com/topics/aca-reporting
Publisher: Ethos Benefits
Summary: What employers file under the Affordable Care Act: Forms 1094-C, 1095-B and 1095-C, affordability safe harbors, deadlines and penalties.

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# 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](https://ethosbenefits.com/benefits-101/aca-reporting)

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 guide](https://ethosbenefits.com/benefits-101/aca-reporting)

In this guide

1.  What is ACA reporting?
2.  Who counts as an applicable large employer?
3.  Which form do I file?
4.  What does the 1095-C report?
5.  When is ACA reporting due?
6.  What changed in December 2024?
7.  What are the penalties for late or incorrect returns?

## Guides 6

-   [**ACA reporting software** ACA reporting _Guide_](https://ethosbenefits.com/benefits-101/aca-reporting-software)
-   [**Form 1095-A vs. 1095-C** ACA reporting _Guide_](https://ethosbenefits.com/benefits-101/1095-a-vs-1095-c)
-   [**Form 1095-B vs. 1095-C** ACA reporting _Guide_](https://ethosbenefits.com/benefits-101/1095-b-vs-1095-c)
-   [**The ACA affordability safe harbor** ACA reporting _Guide_](https://ethosbenefits.com/benefits-101/aca-affordability-safe-harbor)
-   [**What is Form 1095-B?** ACA reporting _Guide_](https://ethosbenefits.com/benefits-101/form-1095-b)
-   [**What is Form 1095-C?** ACA reporting _Guide_](https://ethosbenefits.com/benefits-101/form-1095-c)

[How Ethos Benefits helps **ACA compliance and reporting**](https://ethosbenefits.com/services/aca-compliance) [See it in practice **How the Fiduciary Framework™ works**](https://ethosbenefits.com/fiduciary-framework)

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