Who Needs to File ACA Form 1095 and 1094
Who Need to File Form 1095 and 1094
Form 1095 and 1094 General Information
ACA FAQs
Small Employers
Generally, if you have fewer than
50 full-time employees or equivalents, you are a small employer.
However, if you have fewer than 50 employees, but are a member of an ownership group with 50 or more full-time equivalent employees, you are subject to the rules for large employers.
| Your Health Plan |
You Need File Tax Forms |
Due Date |
| N/A |
N/A |
N/A |
| Health Insurance Company Plan |
N/A |
N/A |
| Self-insured |
1095-B and 1094-B |
To Employee
1/31 1095-B only
To IRS
2/28 paper copy 1094-B & 1095-B
or 3/31 efile 1094-B & 1095-B
|
Regardless of size, all employers that provide self-insured health coverage to their employees must file an annual return reporting certain information for each employee they cover. Learn more at
Information Reporting by Providers of Minimum Essential Coverage
Large Employers
Generally, an employer with 50 or more full-time employees or equivalents will be considered a large employer.
| Your Health Plan |
You Need to File Tax Forms |
Due Date |
| N/A |
1095-C & 1094-C |
To Employee
1/31 1095-C only
To IRS
2/28 paper copy 1094-C & 1095-C
or 3/31 efile 1094-C & 1095-C
|
| Health Insurance Company Plan |
1095-C & 1094-C |
| Self-insured |
1095-C & 1094-C
|
Effective for calendar year 2015, you must file an annual return in 2016 reporting whether and what health insurance you offered your employees. This rule was optional for 2014. Learn more at Information Reporting by Applicable Large Employers
Effective for calendar year 2015, if you provide self-insured health coverage to your employees, you must file an annual return in 2016 reporting certain information for each employee you cover.This rule was optional for 2014. Learn more at
Information Reporting by Providers of Minimum Essential Coverage
Self-insured employers that are applicable large employers, and therefore are also subject to the information reporting requirements for offers of employer-sponsored health insurance coverage, must combine reporting under both provisions by filing a single information return, Form 1095-C, and transmittal, Form 1094-C.
Related Links
How to prepare, print and e-file Form 1094/1095-C and 1094/1095-B?
(Regular submissions, corrections, and replacements for both current and prior years, for both IRS and state agencies)
How to import data?
Data sharing (for multiple-user version)?
How to pass ACA Testing (for new e-filers)?
How to validate XML files before submitting to IRS?
Steps to take if the ACA form submission is rejected or accepted with errors
Other Forms
How to print and efile form W-2?
How to print and efile form 1099-nec?
How to file form 1099-misc, nec, div, oid and more?
