ACA 1095 & 1094 Forms Guide
Understand Affordable Care Act health coverage reporting requirements, compare 1095-B vs. 1095-C forms, review filing deadlines, and find compatible double-window envelopes.
Form 1095-B
For health insurance issuers and small self-insured employers reporting minimum essential coverage.
Form 1095-C
Required for Applicable Large Employers (ALEs with 50+ full-time equivalent employees).
1094 Transmittals
Summary transmittal sheets (1094-B and 1094-C) required when submitting batch forms to the IRS.
ACA Form Overview & Purpose
| Form | Primary Filer | Filing Purpose |
|---|---|---|
| 1095-B | Insurers / Small Self-Insured Employers | Reports individuals who have minimum essential health coverage. |
| 1094-B | 1095-B Filers | IRS transmittal cover sheet summarizing 1095-B batch filings. |
| 1095-C | Applicable Large Employers (50+ FTEs) | Reports health insurance offered to full-time employees. |
| 1094-C | 1095-C Filers | IRS transmittal summary for ALE employer health coverage filings. |
Standard ACA Reporting Deadlines
| Reporting Type | Recipient / IRS Deadline | Key Compliance Note |
|---|---|---|
| 1095 Recipient Statements | March 2 | Automatic 30-day extension from Jan 31 provided by IRS. |
| IRS Paper Filing | February 28 | Only available for filers with under 10 total information returns. |
| IRS Electronic Filing (AIR System) | March 31 | Mandatory for businesses filing 10 or more forms in aggregate. |
5 Steps to Order the Correct ACA Tax Supplies
Determine if you need 1095-B (small/self-insured) or 1095-C (50+ FTE ALEs).
Confirm recipient copies, IRS federal filing sheets, and employer file copies.
Check whether your payroll software requires portrait or landscape laser sheets.
Use double-window ACA envelopes to protect confidential recipient SSNs.
Include matching 1094-B or 1094-C transmittals with your IRS paper submission.
Shop ACA 1095 Forms & Filing Supplies
Get IRS-compliant 1095-B, 1095-C, 1094 transmittal forms, and matching double-window envelopes with fast B2B dispatch.
