Affordable Care Act Forms

14-Sep-2015

Affordable Care Act Reporting


ACA reporting is mandatory for calendar year 2015 and is the responsibility of the employer. The purpose of this new year-end reporting requirement is to report healthcare coverage information to employees and the IRS to verify that the individual has met the requirements of the Affordable Care Act which states that each individual must have minimum essential healthcare coverage.


Do I Need to File? Employers with 50 or more full-time employees (including full-time equivalent employees) and all self-insured employers, regardless of size, must report healthcare coverage information to their employees and the IRS. This year-end reporting consists of two types of forms and their related transmittal:

Form 1095-C must be issued by employers with 50+ full time employees (including full time equivalent employees) to employees and to the IRS. Filers may submit multiple 1095-C batches to the IRS.

Form 1094-C is the transmittal form that must be filed with form 1095-C. This transmittal may have up to 3 pages which must also be included when e-filing each batch to the IRS.

Form 1095-B must be issued by a self-insured employer with less than 50 full time employees (including full time equivalent employees) or by the insurer to employees and to the IRS as proof of healthcare coverage.

Form 1094-B is the transmittal form that must be filed with form 1095-B.

What Is Needed to File?

How and where are you currently tracking the additional information needed to complete year-end ACA reporting?

This information includes:
  • Total employee count and full time employee count
  • Employee ID, name and address
  • Health coverage offered
  • Employee share of the monthly premium (for lowest-cost self-only minimum insurance)
  • Months the employee was enrolled in employer coverage
  • Affordability safe harbor information
  • If self-insured, information about covered individuals in plan

What software are you planning on using to report the ACA federal and recipient requirements?

Many payroll software companies are programming for ACA reporting. Check with your current software provider for more details.

How are you planning on filing federal copies?

The IRS requires all corporations with 250 or more returns a year to file electronically. Corporations filing less than 250 may file on printed forms.

How are you planning on delivering recipient copies to your employees?

ACA forms can be mailed in the same envelope as W-2 forms; however, alternative formats are being developed to improve processing efficiency. Check with your W-2/1099 forms provider for more details.

ACA Reporting Deadlines

Due Dates Year 2016
  • February 1 - Statements due to recipients/employees
  • February 29 - Paper filing due to IRS
  • March 31 - E-file due to IRS
  • Statements for 2015 must be provided no later than February 1, 2016 because January 31, 2016 is a Sunday

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