Federal Filing
The Affordable Care Act (ACA) requires employers and healthcare providers to annually report details about the health coverage they offer to employees/individuals during the respective tax year. Here is a breakdown of the different ACA forms available and the purpose of each of them.
- Form 1095-C - Used by Applicable Large Employers (employers with 50 or more full-time equivalent employees) to report their employees’ health coverage information.Click here to check out the endpoints for Form 1095-C.
- Form 1094-C - Used as a transmittal form along with the 1095-C Forms filed.
- Form 1095-B - Used by small employers (less than 50 full-time equivalent employees) and healthcare providers to report the individuals’ health coverage information.
- Form 1094-B - Used as a transmittal form along with the 1095-B Forms filed.
The employers and health care providers must file the applicable ACA 1095 form for each of the individuals to whom they offered coverage and distribute the form copy to them.