ACA Reporting

We Navigate Affordable Care Act Complexity

What is the purpose of ACA Reporting?

To determine if:

  • Applicable Large Employers (ALE), those with 50+ full-time equivalent employees, are offering health insurance to their employees and their dependents;
  • The health plan offered is affordable based on the single premium for the lowest cost plan;
  • The health plan meets minimum essential coverage;
  • Individuals have health insurance that includes all the required essential health benefits for all 12 months of the year; and
  • The individual incorrectly received government subsidies for a health insurance plan on the Federally Facilitated Marketplace.

The ACA Has Your Business on Deck – Will You Hit or Miss?

Starting January 1, 2016 the Affordable Care Act’s (ACA) Employer Mandate will apply to all companies with 50 or more full-time (or full-time equivalent) employees. This presents a whole new ballgame for employers. Not only will they be required to offer their employees affordable health care coverage, they’ll also have to track employee hours, coverage affordability, coverage offers, and the months in which each employee received coverage. On top of all this tracking, they’ll also need to file information returns with the IRS and provide their employees with payee statements regarding their health insurance.

ACA Reporting Responsibility

ACA Pathways

You are responsible for:


Filing under Section 6055 of the Internal Revenue Code and you should file forms 1094-B and 1095-B with the IRS.


Providing a copy of form 1095-C to your FTE employees



Download or Print Form 1094-B
Download or Print Form 1095-B
1094-B and 1095-B Instructions

Your insurance carrier is responsible for:


Filing under Section 6055 of the Internal Revenue Code and should file forms 1094-B and 1095-B on your behalf with the IRS.

You are responsible for:


Providing enrolled employees with a copy of form 1095-B


You are responsible for:


Filing under Section 6055 of the Internal Revenue Code and you should file forms 1094-C and 1095-C.

Download or Print Form 1094-C
Download or Print Form 1095-C
1094-C and 1095-C Instructions

You are responsible for:


Filing under Section 6056 of the Internal Revenue Code and you should file forms 1094-C and 1095-C with the IRS.


Providing a copy of form 1095-C to your FTE employees



Download or Print Form 1094-C
Download or Print Form 1095-C
1094-C and 1095-C Instructions

Your insurance carrier is responsible for:


Filing on your behalf under Section 6055 of the Internal Revenue Code and should file forms 1094-B and 1095-B with the IRS on your behalf.