What Are ACA Forms?
ACA forms are IRS information returns used to report health insurance coverage offered to individuals and employees. They ensure the IRS can verify compliance with the Affordable Care Act (ACA), including employer mandate rules and minimum essential coverage (MEC) requirements.
Employers, plan providers, and insurers should file ACA forms annually and furnish copies to covered individuals. The two most common forms are Form 1095-B and Form 1095-C.
What is Form 1095-B?
Form 1095-B reports minimum essential coverage (MEC) provided to individuals during the tax year. It is typically filed by health insurance companies, small employers with self-insured plans, multiemployer plans, and various government-sponsored programs.
The form includes key details such as the responsible individual’s name and Social Security Number (SSN), the individuals covered under the policy, the months in which health care coverage was provided, whether MEC was offered, and specific insurance policy information. When submitting Form 1095-B to the IRS, filers must also include the accompanying Form 1094-B transmittal.
What is Form 1095-C?
Form 1095-C is required for Applicable Large Employers (ALEs)—those with 50 or more full-time employees, including full-time equivalents, and is used to report health insurance coverage offers made to employees. The form captures information about coverage affordability, employee eligibility, plan details, the required Series 1 and Series 2 codes, and self-insured health care information when applicable.
ALEs are also required to file Form 1094-C, which provides a summary of employer-level data, state filings where required, and overall ACA compliance details. Importantly, even if an ALE did not offer eligible coverage, they are still obligated to complete ACA filings for the year.
Note: Employers no longer have to automatically send Form 1095-C to individuals. The requirement for furnishing the statement is met if the employer responsible for providing the statements provides clear, conspicuous, and accessible notice on its website that an individual may request a copy of their statement and the copy is timely furnished. For this purpose, the statement is timely furnished if provided to the individual no later than the later of January 31, 2026, or 30 days after the date of the request.
Form 1095-B vs Form 1095-C
| Requirement | Form 1095-B | Form 1095-C |
| Filed by | Insurance company, small self-insured employers | Applicable Large Employers (ALEs) |
| Purpose | Reports minimum essential coverage | Reports employer health insurance coverage offers |
| Includes Offer Codes? | No | Yes |
| Self-Insured Reporting? | Yes | Yes (via Part III) |
| Requires 1094 Transmittal? | 1042-B | 1094-C |
Filing Deadlines for ACA Reporting
The first major milestone is the employee copy deadline, which falls on January 31 each year. By this date, employers must provide individuals with their respective ACA forms so employees can confirm their health insurance coverage details and accurately file their federal tax returns.
Next is the paper filing deadline, which is February 28 for organizations that are eligible to file on paper. However, paper filing is now limited to only the smallest filers.
Most employers will instead file electronically, and the IRS requires all businesses submitting 10 or more information returns—across all forms, including ACA filings, 1099s, W-2s, and other federal forms—to e-file. For these filers, the ACA electronic filing deadline is March 31.
Because ACA reporting often includes multiple forms across several entities or employee groups, most organizations fall under the electronic filing requirement. Filing on time is critical; late or incomplete submissions can result in penalties assessed per return, making early preparation essential for compliance.
How to File ACA Forms with the IRS
Filing Form 1095-B requires preparing an individual form for each covered person, reporting monthly health care coverage, and including accurate Social Security Numbers (SSNs) for identification. Filers must submit these forms either electronically or by mail if they fall below the e-file threshold, and they are also required to include the Form 1094-B transmittal when sending their returns to the IRS. This process ensures that all minimum essential coverage details are properly documented and transmitted.
Filing Form 1095-C is the responsibility of Applicable Large Employers (ALEs), who must submit both Forms 1094-C and 1095-C to comply with ACA reporting requirements. Employers must document all coverage offers, affordability calculations, and eligibility determinations for full-time employees, using the appropriate Series 1 and Series 2 codes. ALEs must also verify employee classification, including full-time versus part-time status, and ensure they file their federal tax information returns electronically, as required for most filers.
Submitting ACA forms directly through the IRS AIR system involves technical setup, schema validation, and system testing, which can be complex and time-consuming. eFileMyForms eliminates this burden entirely by securely handling IRS transmissions on your behalf, no technical configuration, testing, or software setup required.
Common ACA Filing Errors to Avoid
ACA reporting is highly detail-oriented, and even small mistakes can lead to penalties or IRS rejections. One of the most frequent issues employers encounter is the use of incorrect Series 1 and Series 2 offer codes on Form 1095-C. These codes determine whether an employer’s coverage was affordable and compliant, so even minor inaccuracies can create significant compliance issues.
Another common error involves missing or mismatched Social Security Numbers (SSNs). Because the IRS uses SSNs to match coverage information to individual taxpayers, any incorrect or incomplete identifiers can trigger notices or penalties. Employers may also run into problems when they misclassify full-time employees or fail to include full-time equivalents (FTEs) in their ALE calculations, an oversight that can alter whether the employer is required to file ACA forms at all.
In addition, errors often occur when employers provide incomplete details about health insurance coverage offers, omit required information on Forms 1094-C or 1095-C, or miss key deadlines for both IRS filing and employee furnishing. Missing the January 31 furnishing deadline or failing to timely submit electronic filings by March 31 can result in penalties per form. Filing mistakes—such as schema errors, formatting issues, or inconsistent data—can also cause IRS AIR system rejections, delaying compliance and requiring corrective submissions.
eFileMyForms significantly reduces the risk of these errors through built-in automated validation, intelligent code checks, and data consistency safeguards. The platform identifies issues before submission, helping employers correct problems early and file with confidence.
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ACA Form Reporting FAQs
Who files Form 1095-B?
Small self-insured employers, insurers, multiemployer plans, and government agencies.
Who files Form 1095-C?
Applicable Large Employers (50+ FTEs), even if they did not offer coverage.
What happens if I don’t file ACA forms?
The IRS may assess significant penalties per missing, late, or incorrect form—as well as penalties for failing to furnish employee copies.
What’s the ACA e-filing deadline?
March 31 for electronic submissions.
Can EFileMyForms mail employee copies?
Yes—select our optional print & mail service at checkout.
Do I need to file ACA forms if I’m fully insured?
ALEs with fully insured plans should still file Form 1095-C (Parts I & II), while the insurer completes Form 1095-B.