Complying with the Affordable Care Act (ACA) poses a daunting challenge for many organizations across various industries. Compliance requires a solid understanding of the law’s many provisions, including a complex set of requirements for reporting employee data to the IRS.
Applicable Large Employers (ALEs) must report information about the healthcare coverage they offer to full-time employees and their dependents using Forms 1094-C and 1095-C. But no single data system within an organization likely contains everything ACA reporting requires. Teams typically have to extract and cross-reference data from payroll, HRIS and benefits administration platforms.
This guide is designed to provide a foundation for understanding the ACA reporting requirements and process. It can also help your organization think through the options for managing compliance, whether you’re handling it in-house or engaging an experienced ACA compliance resource. Download today for answers to the following questions:
- Who must report under ACA, and what information is required?
- What are Forms 1094-C and 1095-C, and how are they used?
- When are the 2026 ACA reporting deadlines?
- What are the financial penalties for not reporting correctly?
- What challenges can make ACA reporting data difficult to gather?
- Which states have individual mandates with their own reporting requirements?
- Should we handle ACA reporting in-house, outsource to multiple vendors or partner with a single compliance expert?
Ultimately, your organization is responsible for ACA reporting, even when working with external vendors. This guide provides practical information to help you understand reporting requirements, evaluate your options and support your ACA reporting efforts.
