The Affordable Care Act reporting requires employers with 50 or more Full Time Equivalent Employees to report on the offer of health coverage to full-time employees and their family member, as well as when the offer was made. Additional reporting such as if the coverage offered was affordable and whether the employees enrolled in the offered health care coverage.
Small employers with fewer than 50 full-time employees are exempt from some, but not all of the ACA’s reporting requirements. For example, self-insured small employers must complete and file Forms 1095B and 1094B with the IRS, as well as provide full-time employees with a copy of Form 1095-B.
Below are the links to the final forms and instructions on the IRS website:
- Form 1095-B, Health Coverage.
- Form 1094-B,Transmittal form accompanying Form 1095-B information returns.
- Form 1095-C,Employer-Provided Health Insurance Offer and Coverage.
- Form 1094-C,Transmittal form accompanying Form 1095-C information returns.
- Instructions for Forms 1094-B and 1095-B.
- Instructions for Forms 1094-C and 1095-C.