ACA Resources

ACA Resources

ACA Reporting Reference Guide:

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ACA Resources & Links

ACA Resources & Links

ACA Resource Links

White Glove Service

ACAPrime's White Glove Service provides comprehensive ACA reporting assistance by handling all implementation tasks once a client provides the required data. This includes detailed checklists, implementation questionnaires covering health plan details, affordability, eligibility requirements, and specific data requirements for employee payroll reports, enrollment data, and hours worked.

State ACA Reporting Requirements

Details state-specific ACA reporting requirements for employers, including furnishing Forms 1095-B or 1095-C to employees in California, Massachusetts, New Jersey, Rhode Island, Vermont, and Washington D.C. Includes deadlines (typically January 31 or March 3), electronic filing requirements, penalties, and official state sources.

ICHRA and ACA Reporting

Describes ACA reporting complexities for Individual Coverage Health Reimbursement Arrangements (ICHRAs), which are self-insured plans requiring IRS Form 1095-C filings. Details specific codes and calculations for Form 1095-C lines 14-17, including coverage offers, employee contributions, affordability safe harbors, and ZIP codes. Highlights ACAPrime's automated solutions for streamlining ALE compliance.

ALE Determination Data Upload

Explains how to determine Applicable Large Employer (ALE) status by uploading detailed payroll records including employee hours and monthly counts. ALE status is determined by averaging monthly employee counts of 50 or more full-time employees, including full-time equivalents calculated from part-time hours, based on IRS guidelines.

TIN Validation & Correction

Interprets that AIRTN500 error messages for incorrect TINs in ACA reporting do not require additional solicitation efforts from employers per IRS guidance, though corrections are recommended. Provides steps for validating and correcting Name/TIN combinations, solicitation requirements under Sections 6055 and 6056, and IRS deadlines with penalty exceptions for good-faith compliance.

RxDC Reporting Services

ACAPrime assists self-funded group health plan sponsors with Federal RxDC Reporting, which requires annual submission by June 1 of prescription drug and health care spending data under the Consolidated Appropriations Act, 2021. Non-compliance penalties are up to $100 per day per violation. Services include data collection support, submission packet creation, and optional filing on behalf of sponsors.

IRS Official Resources

Instructions for Forms 1094-C and 1095-C (2024)

Official IRS instructions for Applicable Large Employers (ALEs) with 50+ full-time employees on filing Forms 1094-C and 1095-C. Covers transmittal requirements, health insurance offer and coverage data reporting, electronic and paper filing requirements, due dates (February 28, 2025 for paper or March 31, 2025 for electronic), furnishing statements to employees by March 3, 2025, indicator codes, safe harbors, and affordability definitions.

Instructions for Forms 1094-B and 1095-B (2024)

Official IRS instructions for providers of minimum essential health coverage on filing Forms 1094-B (transmittal) and 1095-B for the 2024 calendar year. Details who must file, coverage types including government-sponsored and employer-sponsored plans, filing deadlines (February 28, 2025 for paper or March 31, 2025 for electronic), electronic filing rules, furnishing statements to recipients by March 3, 2025, and noncompliance penalties.

Employer Shared Responsibility Q&A

Comprehensive Q&A on ACA employer shared responsibility provisions under section 4980H for Applicable Large Employers (ALEs) with 50+ full-time employees including full-time equivalents. Covers determining ALE status, identifying full-time employees, coverage offers, affordability and minimum value requirements, calculating employer shared responsibility payments, and reporting obligations via Forms 1094-C and 1095-C.

ACA Tax Provisions for Large Employers

ACA tax provisions for Applicable Large Employers (50+ full-time employees including full-time equivalents), including annual reporting responsibilities on health insurance offered to full-time employees and their dependents.

ACA Tax Provisions for All Employers

ACA tax provisions and responsibilities for employers based on workforce size, determined by full-time employees including full-time equivalents. Small employers with fewer than 50 full-time employees may qualify for the Small Business Health Care Tax Credit, while Applicable Large Employers with 50+ must comply with reporting requirements and shared responsibility provisions.

Form 8809 Download - Use for ACA Filing Extension

Use Form 8809 to File an Automatic One Month Extension for your ACA Filing with the IRS.

IRS Notice 2025-15 - Alternative Furnishing Method

IRS guidance on the alternative manner of furnishing Forms 1095-B and 1095-C statements to individuals, effective for calendar years after 2023. Allows employers to post notices on their websites stating that individuals may request copies of their statements, which must be provided within 30 days of request. Notice must be posted by the statement due date (March 3 for 2024 statements).

Major Changes for the Second Year of ACA Reporting

Sample Measurement Period Setup

Schematic - Tracking - Jan 2017