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Sales 855.945.7921  |  Support 888.277.8514  |

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

If you are an employer who provides minimum essential coverage to an individual during a calendar year, certain information must be reported to the IRS about the coverage provided. If your organization is an applicable large employer, information must be reported to the IRS information about the health care coverage, if any, that was offered to full-time employees.

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
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

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.

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Reporting By Applicable Large Employers

Employers with 50 or more full-time employees, including full-time equivalent employees, 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 that they offer, 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.
Small employers with fewer than 50 full-time employees are exempt from some of the reporting requirements, but not all. Small employers must provide the following:

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

Collect all the information needed to complete applicable forms and determine which reporting method to use. Depending on the reporting method used, you will need to gather information like:

ACA Form Links

Below are links to the ACA information reporting forms and instructions on the IRS website:
Recent Changes to the Forms Include:

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Sales 855.945.7921  |  Support 888.277.8514  |