ACA Reporting Deadlines for Employers and Health Coverage Providers
If you are a health insurance issuer, self-insured employer, government agency, or other entity providing minimum essential coverage to an individual during a calendar year, you must report certain information about the coverage provided to the IRS. If your organization is an applicable large employer, you must report information about the health care coverage, if any, that you offered to full-time employees.
ACA Reporting Deadlines
Here are the due dates you should put on your calendar. You will meet the requirement to file if the form is properly addressed and mailed on or before the due date.
- Forms 1095-B and 1095-C are due to individuals annually by January 31st.
- Forms 1094-B, 1095-B, 1094-C and 1095-C must be filed with the IRS by February 28th (if filing on paper) or March 31st (if filing electronically.)
Reporting by Health Insurance Providers
Every person who provides minimum essential coverage to an individual during a calendar year must file an information return and a transmittal. Most filers will use transmittal Form 1094-B and information return Form 1095-B. However, employers, including government employers, sponsoring self-insured group health plans will report information about the coverage in Part III of Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, instead of on Form 1095-B.
Employers with fewer than 50 employees that are not subject to the employer shared responsibility provisions, but who sponsor self-insured group health plans, will use Forms 1094-B and 1095-B to report information about covered individuals.
Reporting By Applicable Large Employers
Employers with 50 or more full-time employees, including full-time equivalent employees, will use transmittal Form 1094-C and information return Form 1095-C to report the information required under the Affordable Care Act about offers of health coverage and enrollment in health coverage for their employees.
In addition to reporting the coverage offered, applicable large employers who sponsor self-insured group health plans will use Forms 1094-C and 1095-C to report information about the coverage they provide to the covered individuals.
If you have questions about this checklist please contact Carrie Cox or Sonia Phillips using their information below.
Payroll Senior Manager
Sonia and her team handle payroll processing, reporting and tax filings for multi-state and multi-site companies. An AGH employee since 1991, Sonia has expertise in both technology and employee benefits consulting as well as payroll. She has helped develop a variety of operational, management and executive information systems projects within and outside the employee benefits industry. Before joining the outsourcing services group, Sonia managed the technology infrastructure and plan processing systems for AGH’s employee benefits services division. She worked with internal and external clients to accurately assess their information system needs and managed the projects designed to satisfy these needs, as well as any necessary integration.
Carrie Cox, PHR, SHRM-CP
Senior Organizational Development Consultant
Organizational Development & Family Business Services
Carrie has experience in a variety of human resource functions, including labor laws, compensation structures, employee classification, benefits administration, performance management, and human resource best practices. She has served clients in a number of industries including manufacturing, construction, banking, and not-for-profits. Carrie is a member of the national and local chapters of the Society of Human Resource Professionals’ (SHRM) and serves on teh Wichita chapter board of directors. She is a certified practitioner for the Myers-Briggs Type Indicator® and the Hay Group’s Emotional and Social Competency Inventory. Her additional certifications include Professional in Human Resources (PHR) from the Human Resource Certification Institute and SHRM-CP designated by the Society for Human Resource Management.
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