The IRS issued final forms and instructions related to ACA reporting requirements (2024 Instructions for Forms 1095/1094-C and 1095/1094-B), which do not reflect new relief for ALEs.
Applies To:
- Applicable Large Employers (ALEs with 50 or more FTEs) with a fully insured, level-funded, or self-funded group medical plan or an ICHRA.
- Small employers (non-ALEs with fewer than 50 FTEs) with a level-funded group medical plan or an ICHRA.
Go Deeper:
According to the instructions, 1095/1094-C and B forms must be filed electronically for all employers who file 10 or more of various types of information returns, including W-2s, 1099s, 1098s, and 1095-B or C.
In addition, the penalty for failure to file electronically is increased to $330 per return (up from $310), not to exceed $3,987,000 (up from $3,783,000), for employers who have more than 10 returns.
Thus, most employers need to prepare to file electronically and can no longer file via paper (threshold was 250 but is now 10 total returns).
Deadlines for filing ACA reports with the IRS are as follows:
- Paper filings are due to the IRS by Friday, February 28, 2025.
- Electronic filings are due as of Monday, March 31, 2025.
- 1095-C and B statements must be furnished to individuals by Monday, March 3, 2025, reflecting a permanent automatic extension 30 days after January 31.
Filers can apply for an extension with the IRS by submitting Form 8809 prior to the filing due date.
For non-ALEs with a level-funded group medical plan or an ICHRA, 1095-B forms are not required to be distributed to individuals if the employer posts a notice on their public website with specific instructions on how to request the form and then provides the form within 30 days of request. However, employers must still populate these forms and file them with the IRS. Note, ALEs now qualify for this same relief with respect to 1095-C forms.
Keep in mind that several states (CA, MA, NJ, RI, D.C.) have additional state filing obligations with their own deadlines and requirements to distribute forms to individuals.

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