Upcoming Deadlines for ACA Reporting

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Employers subject to Affordable Care Act (ACA) Reporting under the Internal Revenue Code Sections 6055 or 6056 should prepare to comply with reporting deadlines in early 2023.

Covered Employers

The following employers are subject to ACA reporting under Sections 6055 and 6056:

• Employers with self-insured health plans (Section 6055 reporting)
• Applicable large employers (ALEs) with either fully insured or self-insured health plans (Section 6056 reporting)

Important Dates

• February 28, 2023: This is the deadline for 2022 filing with the IRS in paper form.
• March 2, 2023: This is the deadline for furnishing 2022 Forms 1095-B and 1095-C to individuals.
• March 31, 2023: This is the deadline for 2022 filing with the IRS electronically.

Employers may be subject to penalties if they fail to file returns and furnish statements by the applicable deadlines.

The annual deadline for furnishing statements to individuals is January 31, 2023. However, the IRS finalized a 30-day automatic extension to the annual furnishing deadline. So, the deadline for furnishing statements to individuals for the 2022 calendar year is extended from January 31, 2023, to March 2, 2023. The IRS has also provided an alternative to automatically furnish statements to covered individuals in certain situations.

Download the bulletin for more details.