Final ACA Reporting Forms and Instructions for 2024 Calendar Year

1/24/2025

The IRS has released final Affordable Care Act (ACA) information reporting forms and instructions for the 2024 calendar year.  Form 1094-C or 1094-B is used to report to the IRS summary information for each employer and to transmit Forms 1095-C or 1095-B to the IRS. Form 1095-C or 1095-B is used to report information about each employee.

Applicable Large Employers (ALEs) must file the Form 1094-C with the IRS no later than March 31st of each year, if filing electronically. Employers with fewer than 50 employees will file Form 1094-B with the IRS. If filing by paper, which is permitted only for employers who must file fewer than 10 returns, employers must file no later than February 28th/29th of each year.  Employers must still send Forms 1095 to the IRS, even though they are required to send these forms to employees only upon request.

Here are the important deadlines for filing 2024 information:

  • February 28, 2025: deadline for filing Form 1094-C or 1094-B transmittal (and copies of related Forms 1095-C or 1095-B) with the IRS, if filing on paper. Paper filing is allowed if the employer is required to file fewer than 10 forms for the 2024 calendar year.

  • March 31, 2025: deadline for filing Form 1094-C or 1094-B transmittal (and copies of related Forms 1095-C or 1095-B) with the IRS, if filing electronically. Electronic filing is mandatory if the ALE is required to file 10 or more forms for the 2024 calendar year.

Note: employees still have a right to request a Form-1095, and in that case, the Form-1095 must be provided by the later of January 31 or 30 days after the date of the request.

If you have questions on the ACA reporting requirement, call ASR Health Benefits at (616) 957-1751 or (800) 968-2449.