February 2023

Forms 1094 & 1095:
Forms, Instructions & Deadlines

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:
Minimum Essential Coverage (MEC) Reporting (Section 6055)
Large Employer Reporting (Section 6056)


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.
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