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 Comptroller’s office has updated ACA 1094-C and 1095-C Reporting Requirements (FPP F.039) for calendar year 2025 reporting. Agencies should review this guidance to determine how it affects them. Each agency is responsible for 1094-C and 1095-C reporting.
CAPPS Central agencies are required to review and if necessary, correct the contact information on the Manage Agency Contact Info page by Dec. 31. See Update CAPPS Central Contact Information for instructions.
