Our ACA experts have created a collection of articles, resources, and in-depth guides to help make the ACA easier for employers.
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.
Supply Forms 1095-C to employees
File paper Forms 1095-C with transmittal Form 1094-C
e-File Forms 1095-C with transmittal Form 1094-C
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.
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.
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.