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ACA Forms Due to Employees (Mar 1) and IRS (Feb 28 or Apr 1)


Employers subject to Affordable Care Act (ACA) reporting under Internal Revenue Code Sections 6055 or 6056 should prepare to comply with reporting deadlines in early 2024. For the 2023 calendar year, covered employers must:

Furnish statements to individuals by March 1, 2024 (an alternative method of furnishing statements to covered individuals is available in certain situations); and

File returns with the IRS by Feb. 28, 2024, or April 1, 2024, if filing electronically. Beginning in 2024, employers that file at least 10 returns during the calendar year must file electronically.
Affordable Care Act (ACA) Reporting Deadlines for 2024
Leavitt | Jan 2024

IRS Links to Tax Year 2023 Forms and Instruction Manuals

Instruction Manuals
1094-C & 1095-C
1094-B & 1095-B

Forms
1095-C
1095-B

The critical 2024 filing deadlines (for 2023 coverage) are as follows:

Paper filing with IRS                                       Feb 28
1095 forms delivered to employees             Mar 1
Electronic filing with IRS                                Apr 1***

*** NOTE: Beginning in 2024, employers that file at least 10 returns during the calendar year must file electronically.

Additional Articles

Fast-Approaching Deadlines for ACA Reporting and Similar State Reporting
Venable | Jan 2024

Understanding Reporting Obligations under the Affordable Care Act (ACA)
SEK CPAs | Jan 2024

Managing Affordable Care Act Reporting Requirements Due in 2024
Paychex | Jan 2024

IRS Requires Electronic Filing for ACA Reporting in 2024
DCW | Jan 2024

Related Reading

A common fact pattern that frequently results in ACA reporting errors is the employee who moves from a full-time position to a part-time position mid-year. Must plan sponsors continue to offer this part-time employee health coverage? Doesn’t the ACA only require employers to offer health coverage to their full-time employees? The answers to these questions depend on which measurement methodology the employer uses to calculate full-time employee/full-time equivalent (“FTE”) status.
ACA Compliance When Employees Move from Full-Time to Part-Time Mid-Year
Verrill | Feb 2024

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