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ACA 101: Understanding and Administering Employer Reporting Obligations Contained Within the ACA

September 27, 2023 | 1:00pm – 2:00pm EST, 10:00am – 11:00am PST


Consistent with the requirements of the Employer Shared Responsibility provisions of the Affordable Care Act, employer plan sponsors of health insurance must annually report both offers of qualifying coverage and coverage obtained by employees, dependents, and spouses. The annual information reporting forms enable the IRS to ensure that employers are complying with the employer mandate. The forms are:

  • Form 1095-A: This form is filled by individuals who have health insurance coverage under the Health Insurance Marketplace.
  • Form 1095-B: Employers who offer self-insured health coverage file this form from health insurance providers. It is common with small businesses, although larger organizations are signing in for insurance coverage.
  • Form 1095-C: This form is received by ALEs, who provide either fully insured or self-insured health coverage to individuals classified as full-time employees. This also includes self-insured ALEs with part-time employees.
  • Form 1094-B: It is a cover sheet and, along with Form 1095-B, both provide information about coverage type and are filed together.
  • Form 1094-C: All ALEs are obligated to file Forms 1094-C and 1095-C in respect of health coverage offered from 2016. It serves as a cover sheet for Form 1095-C, which is filed when employers have to send Form 1095-C to the IRS.


Every year, employers are expected to fill out forms with information on healthcare coverage in a calendar year before submitting them to the IRS as well as providing copies to their employees. Necessary data includes:

  • Employer Id Number and contact information
  • Names and addresses for employees and plan participants
  • Employees’ SSN and months of coverage for plan participants
  • Id of employee dependents by both name and social (or DOB in certain circumstances)
  • Taxpayer Id Number, and others

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COMPLIANCE WEBINARS – Baldwin Regulatory Compliance Collaborative

The Baldwin Regulatory Compliance Collaborative (BRCC) is a partnership of compliance professionals, across all our national partnerships, including AHT Insurance, offering client support and compliance solutions for the benefit of the Baldwin Risk Partners organization.



COBRA 101: In Introduction to the Consolidated Omnibus Reconciliation Act (COBRA)

Leave 101: An Introduction to the Family Medical Leave Act and the Uniformed Services Employment and Reemployment Rights Act

BRCC Roundup 2023 Legislative Roundup of Hot Topics in Employee Benefits for 2023

MHPAEA 102: Understanding and Mapping the Employer’s MHPAEA Audit & Compliance Obligations

HIPAA 101: An Introduction to HIPAA Privacy Rules

HIPAA 102: An Introduction to HIPAA’s Security Rule

ERISA 101: An Introduction to the Law and Requirements of ERISA

ERISA 102: Plan Types and Health Plan Funding Status

ERISA 103: Annual Form 5500 Filing Requirements Required by ERISA

If you have any questions about this or other Baldwin Professional Educational Connection  programs, please contact Jason Sheffield, National Director of Compliance: Jason.Sheffield@baldwinriskpartners.com



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