{"id":111,"date":"2014-04-04T15:48:00","date_gmt":"2014-04-04T15:48:00","guid":{"rendered":"https:\/\/1099cloud.com\/blog\/2014\/04\/aca-reporting-requirements\/"},"modified":"2025-07-14T07:16:31","modified_gmt":"2025-07-14T07:16:31","slug":"aca-reporting-requirements","status":"publish","type":"post","link":"https:\/\/www.tax1099.com\/blog\/aca-reporting-requirements\/","title":{"rendered":"ACA Reporting Requirements"},"content":{"rendered":"<p>The Affordable Care Act (ACA) brings with it new reporting requirements. <a href=\"https:\/\/www.tax1099.com\/\">Tax1099.com<\/a> leverages technical and tax expertise to provide compliant ACA reporting solutions. In this post, we&#8217;ll cover 1) who needs to report, 2) what to report, and 3) when to report it. This information comes from Section 6055 of the ACA.<\/p>\n<h2>Who needs to report?<\/h2>\n<ul>\n<li><strong>Insurers:<\/strong> Health coverage entities, or employers providing essential coverage to any individual<\/li>\n<li><strong>Large Employers:<\/strong> Those with 50 or more full-time employees.<\/li>\n<li><strong>HealthCare Exchanges:<\/strong> See the IRS webpage for updated requirements.<\/li>\n<\/ul>\n<h2>What needs to be reported?<\/h2>\n<p>Insurers must provide information about the individual, and about the coverage provided. The individual&#8217;s name, address, and TIN are examples of information about the individual. Report this information on <a href=\"https:\/\/www.tax1099.com\/aca-forms\/efile-form-1095-b\">form 1095-B<\/a>.<\/p>\n<p>Large employers must provide information about the employer (name, address, EIN, phone number of contact person, number of full-time employees, etc.), as well as information about the employee (name, address, TIN, employee portion, etc.). Report this information on form 1095-C.<\/p>\n<p>Employers that are also insurers can report <a href=\"https:\/\/www.tax1099.com\/aca-forms\/efile-form-1095-b\">1095-B&#8217;s<\/a> information with the <a href=\"https:\/\/www.tax1099.com\/aca-forms\/efile-form-1095-c\">1095-C<\/a> information.<\/p>\n<h2>When does information need to be reported?<\/h2>\n<p>ACA reporting is voluntary for the 2014 tax year. Mandatory reporting begins with the 2015 tax year. Use this 2014 tax year as a practice filing period, before the mandatory reporting period begins on 1\/1\/2015.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Affordable Care Act (ACA) brings with it new reporting requirements. Tax1099.com leverages technical and tax expertise to provide compliant ACA reporting solutions. In this post, we&#8217;ll cover 1) who needs to report, 2) what to report, and 3) when to report it. This information comes from Section 6055 of the ACA. Who needs to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-111","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ACA Reporting Requirements | Tax1099 Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax1099.com\/blog\/aca-reporting-requirements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ACA Reporting Requirements | Tax1099 Blog\" \/>\n<meta property=\"og:description\" content=\"The Affordable Care Act (ACA) brings with it new reporting requirements. 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