ACA 1094-C and 1095-C Reporting Requirements
Issued: Nov. 20, 2015
Updated: Dec. 09, 2019 – View Changes
State agencies using the:
- Uniform Statewide Payroll/Personnel System (USPS)
- Centralized Accounting and Payroll/Personnel System (CAPPS) HR/Payroll — Central agencies only
Note: See Employer Reporting for the reporting requirements for the Texas Department of Transportation (TxDOT), Texas Department of Criminal Justice (TDCJ), Health and Human Services (HHS) agencies, Cancer Prevention and Research Institute of Texas (CPRIT) and Texas Workforce Commission (TWC).
The Patient Protection and Affordable Care Act of 2010 (ACA) requires employers to offer affordable health insurance that provides minimum essential coverage to their full-time (and full-time equivalent) employees and their dependents or incur tax penalties.
The ACA also creates reporting requirements for employers and health care providers:
- Forms 1094-B and 1095-B: Internal Revenue Code (IRC) Section 6055 requires health plans to report enrollment information to the Internal Revenue Service (IRS) and give a related statement to the responsible individual (typically the employee).
- Forms 1094-C and 1095-C: IRC Section 6056 requires applicable large employers to file information returns with the IRS and give statements to employees about the health insurance coverage offered by the employer.
Note: Your agency is responsible for 1094-C and 1095-C reporting. This means that your state agency is responsible for reporting the Offer of Coverage Information (Parts I and II of Form 1095-C) for all employees.
|12/09/2019||Updated for 2020 reporting for tax year 2019|
|12/04/2018||Updated for 2019 reporting for tax year 2018|
|11/30/2017||Updated for 2018 reporting for tax year 2017|
|12/01/2016||Added Health and Human Services (HHS) agencies, Cancer Research Institute of Texas (CPRIT); updated deadlines and added web form|
|01/19/2016||Added IRS Extension of Reporting Deadlines|