ACA 1094-C and 1095-C Reporting Requirements
USPS and CAPPS HR/Payroll Agencies
Since USPS and CAPPS HR/Payroll agencies provide the data for Form 1095-C (Parts I and II) to the Comptroller’s office, those agencies may designate the Texas Comptroller of Public Accounts for the reporting of Form 1095-C (Parts I and II).
- Agencies delegated Parts I and II to the Comptroller’s office and also delegated Part III to ERS.
- In December 2015 agencies designated the Comptroller’s office as the government entity for Forms 1094-C and 1095-C on the Designation of Government Entity for ACA Reporting form, and that designation remains in effect unless terminated under the terms of the agreement.
- Based on that designation, the Comptroller’s office will also complete the required 1094-C reporting to the IRS on the agency’s behalf.
TxDOT, TDCJ, HHS Agencies, CPRIT and TWC
TxDOT, TDCJ, HHS agencies, CPRIT and TWC will be required to complete Forms 1094-C and 1095-C for their employees and the IRS.
For those agencies, only Part I and Part II will be reported for the 1095-C because ERS will report the Part III information on the Forms 1094-B and 1095-B, based on the ERS delegation form.