ACA 1094C and 1095C Reporting Requirements

IRS Reporting Deadlines

Forms 1095-B and 1095-C must be distributed to responsible individuals on or before March 1, 2024.
Information from Forms 1094-B and 1094-C must be submitted to the IRS on or before April 1, 2024, if filing electronically.

IRS Deadlines	Type of Agency	Timeline
March 1, 2024 – Deadline for distribution of Forms 1095-B and 1095-C to responsible individuals April 1, 2024 – Deadline for submission of information from Forms 1094-B and 1094-C to the IRS, if filing electronically	CAPPS HR/Payroll Agencies (Central Agencies Only)	The Comptroller’s office will have the forms to agencies for distribution to employees on or before Feb. 23, 2024. The forms may not be available at the same time the W-2s are ready for distribution. Employees at CAPPS Central agencies should elect electronic consent no later than Dec. 31, 2023. The Comptroller’s office will submit the form information to the IRS on or before April 1, 2024.
	TxDOT, TDCJ, HHS agencies, CPRIT and TWC	You are responsible for setting your own timeline for distribution of the forms to your employees and submitting the form information to the IRS.