Page 12 - 2025 Tax Catalog

ACA ORDERING INFORMATION 12

1095 Ordering Information

>> IRS Reporting
Order the official IRS landscape format. Only
the official landscape format can be used when
reporting to the IRS.
>> Recipient Reporting PORTRAIT LANDSCAPE

Order either the official IRS landscape format
or portrait style recipient formats, designed for
easy printing and mailing. Confirm software
compatibility.
>> Employer Reporting (File Copy)

Order either the official IRS landscape format or
portrait style recipient formats. The employer
needs to retain a copy of what was filed to the IRS
and recipient for their records.

Form Title Who Uses This Form
1095-B Health Coverage Self-insured employees with less than 50 full-time equivalent employees or the
insurer may be required to issue form *1095-B to the responsible individual and
file with the IRS as proof of healthcare coverage .
*see 1095-B instructions for recipient requirements.

1094-B Transmittal of Health This transmittal must accompany each batch of 1095-B forms when filing to
Coverage the IRS . This form is not required when issuing recipient copies .

1095-C Employer Provided Health Employers with 50+ full-time equivalent employees must file with the IRS and may
be required to issue form *1095-C to employees as proof of healthcare coverage .
*see 1095-C instructions for recipient requirements.

1094-C Employer Health This transmittal must accompany each batch of 1095-C forms when filing to
Transmittal the IRS . This form may have up to 3 pages depending on whether or not the
transmittal is being filed as the authoritative transmittal and if the filer is a
member of an aggregate ALE group . This form is not required when issuing
recipient copies .

ACA 1095 REPORTING DEADLINES

Type of Reporting Deadline
1095 Recipient Reporting March 2**
1095 Federal Reporting February 28 †
**If the due date falls on a Saturday, Sunday, or legal holiday,
the due date is the next business day .
† Due date is March 31 if filed electronically