ACA Forms: 1095-C & 1095-B
and transmittal Form 1094-C & 1094-B

ACA Forms: Purpose

The Affordable Care Act, which was signed into law by President Obama and is frequently called "obamacare", changed the way america does health care insurance. Now, all health insurance providers must provide the minimum essential coverage and must report to the IRS each year about the offer to their recipients. For ACA reporting, the IRS created the ACA Forms 1095-C / 1095-B and 1094-C / 1094-B.

ACA Forms: Reporting Requirements

With ACA Forms 1095-B and 1095-C, employers and insurance providers are required to report information regarding the health insurance coverage they offered to their employees and recipients during the tax year. These ACA Forms are required to be filed each year.

• Section 6055

  Section 6055 of the Internal Revenue Code (IRC) written by the IRS states that person who offers the minimum essential coverage to the individuals are required to report the coverage they offered by filing the IRS Form 1095-B (Health Coverage) and its transmittal Form 1094-B (Transmittal of Health Coverage Information Returns).

• Section 6056

  When the Affordable Care Act was enacted, the IRS included the section 6056 of the IRC which states that the employer who offering the minimum essential coverage (MEC) to their employees are required to report their offer of coverage by filing the IRS Form 1095-C (Employer-Provided Health Insurance Offer and Coverage) along with its transmittal Form 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage).

ACA Reporting Forms

The Affordable Care Act now requires the following forms to be filed with the IRS:

• Form 1094-B, Transmittal of Health Coverage (Form 1094-B Instructions)
• Form 1094-C, Transmittal of Employer-Provided Health Insurance (Form 1094-C Instructions)
• Form 1095-B, Health Coverage (Form 1095-B Instructions)
• Form 1095-C, Employer-Provided Health Insurance Offer and Coverage (Form 1095-C Instructions)

Who Needs to File ACA Forms?

ACA Forms 1095-B & 1094-B

• Health Insurance Providers
• Self-Insured Small Employers
• Certain Government Units

ACA Forms 1095-C & 1094-C

• Applicable Large Employers (ALEs).
  ALEs having more than 50+ full time employees

File 1095-C Online with the IRS authorized software and E-File 1095-C Now.

ACA Forms Filing Due Dates

ACA Form 1094 & 1095 Filing Deadlines
Recipient	Paper Filing	E-Filing
March 03, 2025	February 28, 2025	March 31, 2025
(copies are due to your recipients)	(copies are due to your recipients)	(e-filings are due to the IRS)