ACA 1094 and 1095 Submission Deadlines - Employer ReportingTip

ACA 1094 and 1095 Submission Deadlines - Employer Reporting Tip

Question

When are the ACA employer reporting forms (Form 1094 and Form 1095s) due?

Answer

• Copies of Form 1095s (1095-B or 1095-C) must be provided to full-time employees and covered individuals by March 1, 2024. The forms must be hand delivered or mailed unless the individual consents to electronic delivery.
• The Form 1094 (1094-B or 1094-C) along with all Form 1095s (1095-B or 1095-C) must be submitted to the IRS electronically by April 1, 2024.

It is possible, but somewhat complicated, for employers to electronically file on their own. It is necessary to first obtain a TCC code and then to follow specific formatting requirements.

The IRS website provides more information on the electronic Affordable Care Act Information Returns (AIR).

Most employers use a vendor to assist with the electronic submission.

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