Page 12 - 2026 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
Coverage filing to 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
Transmittal to 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