Who Needs to File ACA Form 1095 and 1094

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.

Who Needs to File ACA Form 1095 and 1094

Small Employers

Large Employers

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