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Affordable Care Act (ACA) Reporting Cheat Sheet: Reporting Made Easy

Affordable Care Act (ACA) Reporting Requirements – Frequently Asked Questions


You’ve got questions, we’ve got answers. Download the ACA Reporting Requirements Cheat Sheet for compliance peace of mind.

The Affordable Care Act or ACA requires employers to file forms to the IRS and to employees. Knowing how and when to comply with ACA reporting is critical but can also be complex. If not completed on time or correctly, your business is at risk of receiving a noncompliance citation and/or fine. To help your business make reporting easy, our compliance experts have gathered answers to the most commonly asked questions for ACA reporting requirements, guidance on which forms are required to complete, upcoming deadlines, and more to remain compliant.

In the ACA Reporting Requirements Cheat Sheet, you will find answers to questions such as:

How to know whether to complete the B forms or C forms

  • What are the requirements for a reporting entity to not be penalized for failure to distribute Form 1095-B to participants
  • What is the deadline for filing and furnishing the forms (to the IRS and to employees)

Form 1094-C reporting details

  • What is an "authoritative transmittal”
  • What is an Aggregate ALE Group member
  • What to check under “certifications of eligibility”
  • How to complete Part III(a)
  • The difference between Part III(b) and Part III(c)
  • What to enter in Part IV

Form 1095-C reporting details

  • Which code to enter on Line 14
  • The difference between code 1A and 1E
  • What code to enter on Line 16
  • How to use the “All 12 months” box for the cost of coverage on line 15
  • How to report coverage that terminates on date the employee’s employment ends mid-month
  • How to report an employee in an initial measurement period for the entire year
  • When to complete the forms for non-employees
  • How to report an offer of COBRA or retiree coverage
  • Who should complete Part III of the 1095-C
  • How to complete 1095-C Part III(e)
  • How to report a spouse or dependent covered on a self-insured plan when employee is not receiving a 1095-C

How to file ACA forms

  • Who is required to file electronically
  • What are the penalties for not completing the forms
  • What instructions does the IRS give for completing forms
  • Where to find the annually updated IRS forms

Make sure you are ready to take the necessary steps to remain compliant by reading the ACA Reporting Requirements Cheat Sheet. For more information about ACA and other pressing topics employers need to know, visit and bookmark the OneDigital Compliance Confidence blog.