ACA Reporting for Employers & Health Insurers

In the world of ACA filing, no two returns will be the same. Similarly, how you e-file your return depends on what your role is in the providing of health insurance coverage to taxpayers. In other words, applicable large employers (ALEs) will file differently than how health insurance providers will.

ACA Reporting for Employers
All applicable large employers (ALEs), or those that have more than 50 full-time employees throughout the year, are required to report their offers of coverage on Forms 1094-C and 1095-C each year, beginning with the 2015 tax year. Copies of Form 1095-C must be sent to the IRS, as well as to each full-time employee who was offered at least minimum essential coverage (MEC) that year.

Smaller employers, those with fewer than 50 full-time employees, aren’t required to meet the same coverage providing standards as ALEs. However, if they do choose to offer fully-funded health coverage to their employees, it’ll need to be reported on Forms 1094-B and 1095-B.

ACA Reporting for Health Insurers
Those who don’t fall under the ALE category but still provide health insurance coverage for individuals throughout the year will need to report this on Forms 1094-B and 1095-B. Like Form 1095-C, copies of Form 1095-B need to be sent to the recipients of the coverage as well as to the IRS.


ExpressACAForms offers fast and easy e-filing for all filers of ACA Forms 1094 and 1095, ALEs, small employers, and health insurers alike. Create an account today to get started. And if you need any help, we’re available Monday through Friday, 9:00 a.m. to 6:00 p.m. at (704) 839-2270 and anytime at support@ExpressACAForms.com.