ACA Reporting & Filing
Get the filings right the first time.
Accurate forms, defensible codes, and deadlines that hold — before the IRS asks.
Forms reference
Who files what, and when.
| Form | Purpose | Who files | Furnish by | File by |
|---|---|---|---|---|
| 1095-B | Reports minimum essential coverage provided to employees and their dependents. | Self-funded employers with fewer than 50 full-time employees (non-ALEs), health insurance issuers, and government-sponsored programs. | January 31 | Feb 28 (paper) / Mar 31 (electronic) |
| 1095-C | Reports offers of coverage per employee; self-insured ALEs also report enrollment in Part III. | Applicable Large Employers (50+ full-time equivalents), including self-insured ALEs. | January 31 | Feb 28 (paper) / Mar 31 (electronic) |
| 1094-C | Transmittal that accompanies 1095-C returns and reports monthly full-time counts and relief. | Applicable Large Employers filing 1095-C returns; one authoritative transmittal per EIN. | Not furnished to employees | Feb 28 (paper) / Mar 31 (electronic) |
1095-B
Reports minimum essential coverage provided to employees and their dependents.
- Who files
- Self-funded employers with fewer than 50 full-time employees (non-ALEs), health insurance issuers, and government-sponsored programs.
- Furnish by
- January 31
- File by
- Feb 28 (paper) / Mar 31 (electronic)
1095-C
Reports offers of coverage per employee; self-insured ALEs also report enrollment in Part III.
- Who files
- Applicable Large Employers (50+ full-time equivalents), including self-insured ALEs.
- Furnish by
- January 31
- File by
- Feb 28 (paper) / Mar 31 (electronic)
1094-C
Transmittal that accompanies 1095-C returns and reports monthly full-time counts and relief.
- Who files
- Applicable Large Employers filing 1095-C returns; one authoritative transmittal per EIN.
- Furnish by
- Not furnished to employees
- File by
- Feb 28 (paper) / Mar 31 (electronic)
- Filing deadline
- February 28 (paper) / March 31 (electronic)
- Furnish to employees by
- January 31
- Penalty per incorrect return
- Up to $330 (2024)
- Annual maximum penalty
- $3,987,000 per entity
Filed wrong in a prior year? We handle corrections.
Corrected returns, replacement transmittals, TIN validation errors, and responses to IRS Letter 226-J or Letter 5699. Voluntary correction with documented good-faith effort is consistently cheaper than waiting for the notice.
PCORI fee
A small fee with a hard July deadline.
Self-funded plan sponsors calculate and pay the PCORI fee themselves — there is no carrier to do it. The math depends on which counting method you choose, and the choice has to be applied consistently across the plan year.
- Average covered lives calculated under the actual count, snapshot, or Form 5500 method
- Applicable per-life rate applied for your plan year end (rates adjust annually)
- Reporting and payment on Form 720, second-quarter return, due July 31
- HRAs and multiple self-funded arrangements reviewed for double-counting
Common questions
Filing mechanics, answered.
Filing season closer than your data is ready?
We review codes, counts, and prior-year exposure before anything goes to the IRS.
Get advice