--- title: File ACA Returns Online by March 31, 2025 description: The ACA now requires most employers to electronically report health plan coverage to the IRS, as the filing threshold dropped to 10 statements as of February 23, 2023 image: https://blog.nisbenefits.com/hubfs/blog-headers/aca-file-march-31-b.jpg --- ![File ACA Returns Online by March 31, 2025](https://blog.nisbenefits.com/hubfs/blog-headers/aca-file-march-31-b.jpg) # File ACA Returns Online by March 31, 2025 - Home - [Employee Benefit News for School, City and County Employers](https://blog.nisbenefits.com) - File ACA Returns Online by March 31, 2025 [ Paige Moen ](https://blog.nisbenefits.com/author/paige-moen) 02/28/2025 [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) [0 Comments ](https://blog.nisbenefits.com/file-aca-returns-online-by-march-31-2025#postComment) 2 Minutes *2.5 minute read* The Affordable Care Act (ACA) mandates that certain employers report health plan coverage details to the IRS. Originally, electronic filing was required for entities filing 250 or more statements. As of February 23, 2023, this threshold has been reduced to 10, making electronic reporting mandatory for most entities.   ## **Electronic Reporting Requirement** Previously, entities filing 250+ statements under Sections 6055 or 6056 had to file electronically. Now, employers filing 10+ returns annually must do so electronically, considering all information returns. This includes fewer than 10 Forms 1094/1095 if other returns like W-2s and 1099s are filed. The ACA Information Returns (AIR) Program is used for electronic filing, with IRS guidance available, though it's mainly for developers.   ## **AIR Program Overview** The AIR Program is primarily used by software developers, transmitters, and issuers for ACA information returns. Typically, issuers and employers rely on third-party vendors to file electronically with the IRS, so they don't use the AIR Program directly.   ## **Electronic Reporting Process** The following steps must be completed by entities that submit electronic returns through the AIR program. - **Step One:** Register for IRS [e-Services tools](https://www.irs.gov/e-services) and apply for the [ACA Application for Transmitter Control Code (TCC)](https://www.irs.gov/e-file-providers/air/apply-for-the-affordable-care-act-for-transmitter-control-code-tcc) if transmitting directly to the IRS. - **Step Two:** Pass the [ACA Assurance Testing System (AATS)](https://www.irs.gov/e-file-providers/air/affordable-care-act-assurance-testing-system-aats-information-returns) annually, unless you've passed since 2014. Transmitters and issuers must use approved software for the communications test, which is only required to be successfully completed once. Additional details and resources are available on the IRS’ [AIR Program main page](https://www.irs.gov/e-file-providers/affordable-care-act-information-returns-air). ** ** ## **Waiver From Electronic Filing Requirement** To request a hardship waiver from electronic filing, submit [Form 8508](https://www.irs.gov/pub/irs-pdf/f8508.pdf) to the IRS. Forms should be filed at least 45 days before the return due date. The first waiver request is automatically approved, but subsequent requests require justification, such as financial hardship or disaster impact. Waivers are valid for one tax year, and approved waivers should be kept for records. Without a waiver, failing to file electronically may incur penalties up to $330 per return. However, up to 10 paper returns can be filed without penalty.   ## **Filing Extension Requests** Reporting entities can request an automatic 30-day filing extension by submitting [Form 8809](https://www.irs.gov/pub/irs-pdf/f8809.pdf) to the IRS by the due date. No signature or explanation is needed for the extension. Form 8809 may be submitted on paper or electronically via the [FIRE System](https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire).   ## **Action Steps** Employers subject to ACA reporting rules should explore electronic filing options to meet the March 31, 2025, deadline. They may want to consider partnering with a third-party vendor or consult the IRS’ ACA Information Returns (AIR) Program for guidance. For electronic filing issues, contact the AIR Help Desk at 1-866-937-4130. Download the [bulletin](https://blog.nisbenefits.com/hubfs/blog-supporting-docs/bulletin-aca-electronic-file-march-2025.pdf) for more details. 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