ACA Forms › ACA Forms Deadline for Reporting Year 2024

Image of Form 1095-B Header Section
Image of Form 1095-C Header Section

The IRS requires businesses to submit their ACA Reporting, including health coverage details, by the stipulated deadline. Two forms can be used to report this data - Form 1095-B and Form 1095-C.

What is Form 1095-B?

Form 1095-B is an information return filed by health insurance providers or employers offering self-funded coverage with fewer than 50 full-time + full-time equivalent employees.

Insurance Providers
OR
Self-Funded Small Employers

less than 50 full-time + full-time equivalent employees

For more info on Tax Year 2023 Form 1095-B, click here.

What is Form 1095-C?

Form 1095-C is an information return filed by employers with at least 50 full-time + full-time equivalent employees. These employers are known as 'Applicable Large Employers' or ALEs by the IRS. This form tells the IRS if the employer met ACA guidelines for the healthcare coverage they offer, and it requires that employees receive a recipient copy.

Applicable Large Employers

at least 50 full-time + full-time equivalent employees for all EINs added together that share a common owner

For more info on Tax Year 2023 Form 1095-C, click here

We also recommend checking out the IRS.gov ACA FAQ, which contains many common 1095-C questions in an easy-to-understand format.

How are the B and C Series Forms Different?

B Series

Filed by:

  • Insurance companies
  • Employers that offer coverage on a self-funded plan with less than 50 full-time + full-time equivalent employees

Consists of:

Form 1094-B
1 per Issuer

Issuer's information includes address, city, state, zip, and FEIN.

Form 1095-B
1 per Responsible Individual

Includes responsible individual and all covered individual information.

A 1094-B and its 1095-Bs MUST be filed together

C Series

Filed by:

  • Employers that offer coverage to at least 50 full-time + full-time equivalent employees
  • Includes employers with self-funded, fully-funded, ICHRA, and union-based plans

Consists of:

Form 1094-C
1 per Applicable Large Employer (ALE)

Includes ALE members' information, monthly head counts, and other EINs that share common ownership.

Form 1095-C
1 per Eligible Employee

Includes eligible employee information, coverage info, and other covered individuals (if applicable).

A 1094-C and its 1095-Cs MUST be filed together

What is the deadline to submit ACA Forms 1095?

Here are the critical dates for filing and distributing Form 1095 deadlines.

February 28th, 2024

Paper File Deadline

March 1st, 2024

Employee Copy Deadline

April 1st, 2024

E-File Deadline

What are the 1095-C State Reporting Deadlines?

Besides e-filing with the IRS, certain states require employers to report health coverage information to their respective state departments. Below are the states that require Individual Mandates and their respective deadlines:

State Deadline

California

 Furnish Forms January 31st
File With State March 31st

District of Columbia

 30 days after the federal ACA e-file deadline

Massachusetts

 December 15th of the reporting year

New Jersey

 Furnish Forms March 2nd
File With State March 31st

Rhode Island

 File With State March 31st

Vermont

 No additional requirements for employers

With BoomTax, you also have the option to e-file your ACA Form 1095 with the IRS and the applicable states ahead of the deadline.

What are the types of Form 1095 Penalties?

ACA penalties are typically split into two categories:

  1. Employer Shared Responsibility Payment (ESRP): This penalty applies to large employers who do not offer minimum essential coverage to at least 95% of their full-time employees (and their dependents), and at least one of their full-time employees receives a premium tax credit for purchasing individual coverage on one of the health insurance marketplaces. The ESRP is also known as the "employer mandate" or "play or pay" penalty.

  2. Reporting and Disclosure Penalties: These penalties are assessed for failing to file required information returns with the IRS or to provide required statements to individuals. These information returns include Form 1094-C and Form 1095-C, which large employers must file under the ACA's reporting requirements.

Please click here to learn more about the various types of IRS ACA penalties and their corresponding fines.

What are the penalties for not submitting ACA Forms 1095-B & 1095-C?

The IRS determines ACA penalties based on various factors, including missing the deadline, providing incorrect information, or using paper forms when electronic filing is required.

The IRS has increased the penalty amounts for the 2024 filing year.

Failure to file ACA 1095 Forms 2024

$310 per form

up to

$1,261,000 per year (smaller businesses)

$3,783,000 per year

Failure to furnish ACA 1095 Forms 2024

$310 per form

up to

$1,261,000 per year (smaller businesses)

$3,783,000 per year

Intentionally not filing for 2024

$630 per form

no maximum penalty

What is the ACA 1095 Form Mailing Address?

Send your ACA Forms to the IRS based on the business location:

Alabama Arizona Arkansas Connecticut Delaware
Florida Georgia Kentucky Louisiana Maine
Massachusetts Mississippi New Hampshire New Jersey New Mexico
New York North Carolina Ohio Pennsylvania Rhode Island
Texas Vermont Virginia West Virginia
Department of the Treasury
Internal Revenue Service Center
P.O. Box 149213
Austin, TX 73301
Alaska California Colorado District of Columbia Hawaii Idaho Illinois
Indiana Iowa Kansas Maryland Michigan Minnesota Missouri
Montana Nebraska Nevada North Dakota Oklahoma Oregon South Carolina
South Dakota Tennessee Utah Washington Wisconsin Wyoming
Department of the Treasury, Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256

To learn more about ACA forms, visit our deadlines page.

Can I submit ACA 1095 Forms with BoomTax?

BoomTax will streamline your ACA filing process in 3 simple steps!

Import Your Data

You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.

Step-By-Step Wizard

We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.

E-File & Mail Employee Copies

Once your data is loaded, you can e-file and distribute employee copies in minutes.

Takes Only 30 Seconds

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