The Affordable Care Act requires applicable large employers(ALEs)—generally those with 50 or more full-time employees—to report information to the IRS and to their full-time employees about their compliance with the employer shared responsibility (pay or play) provisions and the health care coverage they have offered (or did not offer). Self-insured employers (regardless of size) have additional reporting responsibilities that apply to health coverage providers.
Forms & Instructions
The following Internal Revenue Service (IRS) forms and instructions are available:
The following chart provides the information reporting due dates for 2022 calendar year reporting for ALEs (both fully-insured and self-insured), as well as for small self-insured employers that are not considered ALEs.
*Reporting entities filing 250 or more Forms 1095-B or Forms 1095-C must electronically file them with the IRS.