Filing & ReportingAnnual

ACA Employer Reporting: Forms 1094-C / 1095-C

IRC § 6056; ACA § 6056

ALEs must file Forms 1094-C (transmittal) and 1095-C (individual statements) reporting offers of health coverage, affordability, and enrollment status for each full-time employee. Used by IRS to administer employer shared responsibility and premium tax credits.

ResponsibleClient/Other TPA (compliance TPA)

Deliver ToIRS (1094-C/1095-C filed); Full-time employees (1095-C furnished)

DeadlineFile with IRS: by Feb 28 (paper) or Mar 31 (electronic); Furnish to employees: by Mar 2 (or extended deadline)

Current Fee / Rate Information

No filing fee. Electronic filing required for 10+ forms. ALEs (50+ FTEs) must report on every full-time employee for each month of the calendar year.

Last reviewed: April 2026

Non-Compliance Penalties

Failure to file correct information returns: $310 per return (2024), up to $3,783,500 per year. Intentional disregard: $630 per return with no maximum. Reduced penalties for corrections within 30 days ($60) or by August 1 ($120).

Official Source

https://www.irs.gov/affordable-care-act/employers/information-reporting-by-applicable-large-employers

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