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2023 ACA Reporting Final Forms and Instructions

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1.5 minute read

The Internal Revenue Service (IRS) has released the final 2023 forms and instructions for reporting under IRS Code Sections 6055 and 6056.

  • 2023 Forms 1094-Band 1095-B (and related instructions) will be used by entities providing minimum essential coverage including self-insured plan sponsors that are not applicable large employers (ALEs) to report under Section 6055.
  • 2023 Forms 1094-Cand 1095-C (and related instructions) will be used by ALEs to report under Section 6056, as well as for combined Section 6055 and 6056 reporting by ALEs who sponsor self-insured plans.

The 2023 forms contain information on the new electronic filing threshold which has been decreased from 250 to 10 or more returns. Returns must be filed on or after January 1, 2024. The instructions also contain additional clarifications and reminders.


Important Dates

  • March 1, 2024: Individual statements for 2023 must be furnished within 30 days of January 31, 2024. Since 2024 is a leap year, the deadline is March 1, 2024.
  • April 1, 2024: Electronic IRS returns for 2023 must be filed by March 31, 2024. This date falls on a Sunday so returns must be filed by April 1, 2024.


Action Steps

Employers should become familiar with these forms for the 2023 calendar year reporting and explore their options for filling returns electronically. Some employers may be able to work with a third-party vendor. Reporting entities doing their own electronic filing can review the IRS webpage for additional information. Download the bulletin for more details.

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National Insurance Services is not a law firm and no opinion, suggestion, or recommendation of the firm or its employees shall constitute legal advice. Readers are advised to consult with their own attorney for a determination of their legal rights, responsibilities and liabilities, including the interpretation of any statute or regulation, or its application to the readers’ business activities.

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Steve Smith

Steve Smith

Steve Smith, Employee Benefits Consultant for National Insurance Services, has his energy level permanently set at “high.” His maxim is “work hard, play hard.” Steve’s an expert in getting groups of people working together for a higher cause. Minnesota schools, cities, and counties rely on Steve’s unique and creative ideas of engaging employees in their own health and wellness to lower utilization trends. He has 20+ years in the health insurance field doing compliance, cost mitigation, utilization, analytics, wellness plans, and strategic planning. Steve is a licensed insurance agent and holds the designations for Managed Healthcare Professional (The Health Insurance Association of America), Certified Patient Protection and Affordable Care Act Professional (National Association of Health Underwriters), and Group Benefits Disability Specialist (Hartford School of Insurance). He specializes in Employee Benefits Consulting for Minnesota schools, cities, and counties including fully insured, self-insured, and stop-loss plans.