What Affordable Care Act (ACA) forms to submit

Affordable Care Act reporting requirements depend on the employer size and the health plan.

Use this guide to determine which Affordable Care Act (ACA) forms you must provide to employees and submit to the IRS.

ACA reporting requirements

Not self-insured, fewer than 50 FTEs

Forms to employees

No reporting requirements.

Forms to IRS

No reporting requirements.

Not self-insured, 50 or more FTEs

Forms to employees

• 1095-C (Parts I and II)

Forms to IRS

• 1094-C
• Copies of all 1095-C forms

Self-insured, fewer than 50 FTEs

Forms to employees

• 1095-B

Forms to IRS

• 1094-B
• Copies of all 1095-B forms

Self-insured, 50 or more FTEs

Forms to employees

• 1095-C (All parts)

Forms to IRS

• 1094-C
• Copies of all 1095-C forms