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ACA 1094-C and 1095-C Reporting Requirements

FPP F.039

Employer Reporting

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.