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ACA Forms

Beginning January 2016, the Affordable Care Act (ACA) Employer Shared Responsibility Rule requires employers to file annual information returns 1095-B and/or 1095-C with the IRS and deliver employee copies with health plan coverage information.  Transmittal forms 1094-B and /or 1094-C also need to be filed with the IRS.

Who must report and send copies to employees?

  • Health insurance companies
  • Applicable large employers (ALE's) with 50 or more employees
  • Small self-insured employers with fewer than 50 employees


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