ACA Employer Reporting Requirements – Forms and Dates


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ACA Employer Reporting Requirements – Forms and Dates

Don’t forget about employer reporting requirements for the ACA. Although the penalty for the individual mandate has been repealed, the employer mandate is still being enforced. This means that reporting requirements are also in force.

The price for non-compliance is not trivial, either. The penalties for 2018, which have been adjusted for inflation, are $2,320 and $3,480 per employee according to the IRS. Companies found to be in non-compliance will receive Letter 226-J informing them that they owe an Employer Shared Responsibility Payment.

Don’t risk a hefty penalty. Make sure you meet the ACA employer reporting requirements. 

Who Needs to Do What

In general, an employer with 50 or more full-time or full-time equivalent employees is considered an Applicable Large Employer (ALE) and is therefore subject to the Employer Shared Responsibility rules and reporting requirements. The IRS provides help with determining whether you’re an ALE here.

ALEs must file two types of forms: Forms 1094-C and 1095-C.

  • Form 1094-C is used to report summary information for each ALE to the IRS. You can view a copy of Form 1094-C as well as instructions for filing it here.
  • Form 1095-C is used to report information about each employee to the employee and to the IRS. ALEs that offer self-insured coverage also use Form 1095-C. Employers must file a Form 1095-C for each full-time employee, and it must cover all twelve months in the year being reported. You can view a copy of the form as well as instructions for filing it here.

When It’s Due

A draft released by the IRS on September 11, 2018 – which may be subject to change – looks at the reporting requirements for the year 2018.

Forms 1094-C and 1095-C must normally be filed by February 28 if the employer is filing using paper. If the employer is filing electronically, the due date is March 31. If the date falls on a Saturday, Sunday or legal holiday, the forms are due the following business day.

February 28, 2019, is a Thursday, so the delay does not apply. However, March 31, 2019, is a Sunday, so the expected due date for electronic filings should be April 1, 2019.

Note that these are the due dates for filing with the IRS. Form 1095-C must also be provided to each full-time employee, and the deadline for this is earlier. According to last year’s instructions, this form must be furnished to employees by January 31 of the following year. This means that for forms reporting on 2018, the deadline is expected to be January 31, 2019. 

For more information about special circumstances, see Questions and Answers on Reporting of Offers of Health Insurance Coverage by Employers from the IRS.


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About the Author

Debra Dallmeyer

Debi Dallmeyer is Director of Sales for Travisoft – she has worked at Travisoft for 10 years and she enjoys helping clients meet their business goals and objectives. Want to connect with Debi? Find her on LinkedIn.

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