top of page

ACA Forms Due to Employees (Revised)

Beginning in January 2016, employers with 50 or more full-time or equivalent (FTE) employees have new compliance reporting responsibilities for HR under the Affordable Care Act (ACA). Under the ACA reporting requirement, employers must report health insurance information to the IRS and furnish statements about health insurance to their employees annually.

Form 1095-C, which large employers must provide to their employees annually, along with Form W-2, will be required by the end of January. Form 1095-C provides information for employees to use when completing Line 61 of their individual tax returns, showing that they or their family members had qualifying health coverage (referred to as "minimum essential coverage") for some or all months during the year. The form should be shared with tax preparers and retained with other tax documents. Requirements for employers are:

  1. Individuals who receive health coverage through “the Marketplace,” meaning an ACA federal or state health insurance exchange, will receive Form 1095-A (Health Insurance Marketplace Statement) from the Marketplace to allow them to report their premium tax credit and to reconcile that credit on their tax returns.

  2. Small employers (those with fewer than 50 FTEs) with a self-insured health plan must complete and file Forms 1095-B (Health Coverage) and 1094-B (accompanying transmittal form) with the IRS.

  3. Applicable large employers (ALEs) with at least 50 FTEs must complete and file Forms 1095-C (Employer-Provided Health Insurance Offer and Coverage) and 1094-C (accompanying transmittal form), and provide each full-time employee with a copy of Form 1095-C.

Contact DCL or Find out more at and start preparing now!

Featured Posts
Recent Posts
Search By Tags
No tags yet.
Follow Us
  • Facebook Basic Square
  • Twitter Basic Square
  • Google+ Social Icon
bottom of page