Affordable Care Act (ACA) Deadlines
The ACA requires Applicable Large Employers (ALEs) to notify full-time employees whether they offered minimal essential coverage (MEC) that was affordable and that provided minimum value. Employers of any size with self-insurance plans also must report months of coverage for all individuals. The key 2024 tax year reporting deadlines for ALEs in 2025 are:
- Paper Filing — Friday, February 28, 2025
- Electronic Filing — Monday, March 31, 2025
The IRS requires electronic filing by employers that file 10 or more returns in a calendar year.
- ACA Furnishing deadline — March 3, 2025
Organizations are required to provide 1095-C forms enrollment information to their full-time employees.
- PCORI Fees Deadline — Thursday, July 31, 2025
Organizations that offer self-funded health insurance plans must also meet the Patient-Centered Outcomes Research Institute (PCORI) fee deadline.
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