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ACA 1094-C and 1095-C Reporting Requirements

FPP F.039

Employer Reporting

CAPPS HR/Payroll Agencies

Since 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 designated the Comptroller’s office as the government entity for Form 1095-C (Parts I and II) on the Designation of Government Entity for ACA Reporting form, and that designation remains in effect unless terminated under the terms of the agreement. ERS will report 1095-C Part III information on Forms 1094-B and 1095-B.
  • Based on the 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

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) 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.