ACA Reporting Requirements

Applicable Large Employers (ALEs) must report information to the IRS regarding the health care coverage offered to full-time employees and full-time equivalent employees (FT/FTE). Once you’ve collected all the necessary information from your workforce, you must complete the three documents required for ACA compliance: the 1094-C, 1095-C, and the Written Statement to each employee.

Form 1094-C
Employer Transmittal
Accounts for each of the following, per 2015 calendar month:

  • Full-time employees
  • Total headcount
  • Whether Minimum Essential Coverage was offered
  • Whether an applicable 4980H “Safe Harbor” was used

Deadline for documents to be mailed: February 29, 2016
Deadline for document to be transmitted digitally: March 21, 2016

Form 1095-C
Employee Statement
Accounts for each of the following, per 2015 calendar month:

  • Proof of offer of coverage (with code)
  • Employee’s share of the lowest cost monthly premium
  • Whether an applicable 4980H “Safe Harbor” was used

Deadline for documents to be mailed: February 29, 2016
Deadline for document to be transmitted digitally: March 21, 2016

Written Statement of Each Covered Employee

  • The employer’s name, address, and contact information
  • The information for the employee on the return being filed

Deadline for Statement Sent to Employee: January 31, 2016

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