---
title: 2024 ACA Reporting Final Forms and B Series Instructions
description: The IRS has released the final 2024 forms and instructions for reporting under IRS Code Sections 6055 and 6056. The final instructions for the B series forms have been released.
image: https://blog.nisbenefits.com/hubfs/blog-headers/24-aca-report-b.jpg
---

![2024 ACA Reporting Final Forms and B Series Instructions](https://blog.nisbenefits.com/hubfs/blog-headers/24-aca-report-b.jpg)

# 2024 ACA Reporting Final Forms and B Series Instructions

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- 2024 ACA Reporting Final Forms and B Series Instructions

[ Erin Woulfe ](https://blog.nisbenefits.com/author/erin-woulfe) 10/08/2024 [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news)

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 1 Minutes

*2 minute read*

The Internal Revenue Service (IRS) has released the final 2024 forms and instructions for reporting under IRS Code Sections 6055 and 6056. The final instructions for the B series forms have been released, but only a draft version of the C series instructions for 2024 is available at this time.

- **2024 Forms **[**1094-B**](https://www.irs.gov/pub/irs-pdf/f1094b.pdf)** and **[**1095-B**](https://www.irs.gov/pub/irs-pdf/f1095b.pdf)** (and related **[**instructions**](https://www.irs.gov/pub/irs-pdf/i109495b.pdf)**) **can be used by providers of minimum essential coverage including self-insured plan sponsors that are not applicable large employers (ALEs) to report under Section 6055.
- **2024 Forms **[**1094-C**](https://www.irs.gov/pub/irs-pdf/f1094c.pdf)** and **[**1095-C**](https://www.irs.gov/pub/irs-pdf/f1095c.pdf)** (and related **[**draft instructions**](https://www.irs.gov/pub/irs-dft/i109495c--dft.pdf)**)**** **can 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.

No major changes were made to the final forms or instructions for 2024 reporting.

** **

## **Electronic Filing Requirement**

Starting January 1, 2024, if you file 10 or more returns, electronic filing is required. This includes various forms like W-2 and 1099, even if you file fewer than 10 of Forms 1094 and 1095. Use the [ACA Information Returns (AIR) Program](https://www.irs.gov/e-file-providers/affordable-care-act-information-returns-air) for electronic filing. While IRS guidance is technical, it offers valuable insights on filing standards and procedures.

 

## ** ****Important Dates**

- **March 3, 2025: **Individual statements for 2024 must be furnished within 30 days of January 31, 2025. An alternative method of furnishing Form 1095-B is available. Since the deadline falls on a weekend, the statements must be furnished by the next business day, which is March 3, 2025.
- **March 31, 2025: **Electronic IRS returns for 2024 must be filed by March 31, 2025.

** **

## **Action Steps**

Employers should become familiar with the forms and instructions for 2024 calendar year reporting and monitor future developments for the release of the final instructions for the C series forms. Download the [bulletin](https://blog.nisbenefits.com/hubfs/blog-supporting-docs/bulletin-final-forms-aca-reporting-2024.pdf) for more details.

** **

### **Additional IRS Resources**

[Information Reporting by Providers of Minimum Essential Coverage](https://www.irs.gov/affordable-care-act/employers/information-reporting-by-providers-of-minimum-essential-coverage)

[Q&As: Information Reporting by Health Coverage Providers (Section 6055)](https://www.irs.gov/affordable-care-act/questions-and-answers-on-information-reporting-by-health-coverage-providers-section-6055#top)

[Information Reporting by Applicable Large Employers](https://www.irs.gov/affordable-care-act/employers/information-reporting-by-applicable-large-employers)

[Q&As: Employer Information Reporting on Form 1094-C and Form 1095-C](https://www.irs.gov/affordable-care-act/employers/questions-and-answers-about-information-reporting-by-employers-on-form-1094-c-and-form-1095-c)

[Q&As: Reporting of Offers of Health Insurance Coverage by Employers (Section 6056)](https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-reporting-of-offers-of-health-insurance-coverage-by-employers-section-6056)

 

[![Mental Health Resources](https://no-cache.hubspot.com/cta/default/3325505/d5482408-c121-4c0c-a21c-ca33fd3a07b6.png)](https://cta-redirect.hubspot.com/cta/redirect/3325505/d5482408-c121-4c0c-a21c-ca33fd3a07b6)

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