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What information does the ACA require to be filed with the IRS?

Applicable Large Employers (ALE’s) are required to report information about healthcare coverage that was offered to employees during the calendar year. Employers must indicate if the coverage was affordable, and if the employee elected or waived that coverage.  The IRS uses this information to determine compliance and administer ACA penalties for non-compliance.

What is an Applicable Large Employer (ALE)?

An ALE is an employer that has at least 50 full-time employees, including full-time equivalent employees during the prior year. ALE’s are subject to the Employer Shared Responsibility Provision’s under the Affordable Care Act.

If my organization didn’t complete a filing for a prior year, can ACA Track report just that specific year(s)?

Yes, ACA Track does offer reporting services for years 2015-current.

I think our medical carrier provides these forms. Are we still required to submit them if the carrier already provides the information to employees?

The responsibility to report coverage offered by an ALE falls on the employer. Some medical carriers are also required to supply a 1095B form to employees if the plan was fully-insured. This form will indicate any dependents that were covered on the plan and their dates of coverage.

Do I only need to report full-time employees to the IRS?

Under the Employer Shared Responsibilities Provision, employers are required to report full-time employees (individuals working at least 30 hours per week), as well as any individuals who were offered coverage during the calendar year.

If my organization had less than 50 employees during the prior year, are we required to complete any reporting to the IRS?

In some cases, yes. If an employer was not considered an ALE, but offered medical plan coverage under a self-insured plan, the employer is required to report all individuals covered under that plan (even if they were not full-time), including dependents (spouse, children, domestic partners). For more information on determining ALE status, click here.

My organization has less than 50 full-time employees, but we have a related company with more than 50 full-time employees. Are we required to report?

Yes. If two or more companies are related with common ownership, and combined have 50 or more full-time or full-time equivalent employees, they will be treated as Aggregated ALE, with each component company an ALE member. These organizations can file together, or separately, but common ownership must be indicated on the 1094 form.

If my HRIS or payroll system provides a report of the 1095C codes, can ACA Track provide printing and mailing services?

Yes, this is known as our E-file service level. ACA Track will convert the file of your 1095 series codes to the 1095 form, submit the 1094 to the IRS and perform any required state reporting services.

My HRIS/Payroll system performs all necessary 1095 and 1094 submissions; however, it doesn’t have a state reporting component. Can ACA Track do only my state reporting?

Yes, ACA Track offers state-only reporting service for the states of California, District of Columbia, New Jersey, and Rhode Island.

How do I determine if my organization is required to complete 1095/1094 reporting this year?

The requirement to report for the current calendar year is based on the prior calendar year employee headcount.  If an organization had at least 50 full-time or full-time equivalent in the preceding calendar year, they are required to report.

Does ACA Track offer 1095B and 1094B reporting services?

Yes, ACA Track does offer 1095/1094 B Form reporting services for those employers that are not considered an ALE, or that offer coverage through a Union medical plan.

When are the 1095 and 1094 forms required to be filed?

The 1095 Band the 1095C must be furnished by March 2nd.  The 1094B and 1094C must be electronically filed with the IRS prior to March 31st. For more information on reporting deadlines, click here.

How do I determine if I need Variable Hour reporting services?

Variable Hour Reporting is the method by which an employer determines which non-full time employees may have averaged enough hours during a designated period of time to be eligible for medical coverage. This tracking is common in organizations with large populations of part-time or per-diem employees, such as Healthcare Systems or School Systems. Depending on the industry or the job classification of the employees, you may require Variable Hour Reporting to assist you in determining which employees should be reported to the IRS.

What is the benefit of outsourcing my ACA reporting?

Outsourcing your ACA reporting to ACA Track offers many benefits, but primarily it allows your internal resources to focus on employee needs while ACA Track can offer the expertise to properly file the required information with the IRS or state jurisdictions. Our Project Managers are skilled at simplifying the reporting, in some cases, helping employers reduce the amount of information that must be reported. Outsourcing your reporting to ACA Track ensures that the information is being reported accurately and timely. .

Approved Vendor
of the IRS for
electronic submission
Approved Vendor
of the IRS for
electronic submission

ACA Track's proprietary software is designed to help applicable large employers ("ALE") meet the requirements of the Affordable Care Act and IRS reporting. ACA TRACK is dedicated solely to employer reporting requirements. This focus has made us an industry leader in IRS reporting as well as State Individual Health Mandate reporting.