Use this guide to determine which Affordable Care Act (ACA) forms you must provide to employees and submit to the IRS.

ACA reporting requirements

Not self-insured, fewer than 50 FTEs

Forms to employees

No reporting requirements.

Forms to IRS

No reporting requirements.

Not self-insured, 50 or more FTEs

Forms to employees

• 1095-C (Parts I and II)

Forms to IRS

• 1094-C
• Copies of all 1095-C forms

Self-insured, fewer than 50 FTEs

Forms to employees

• 1095-B

Forms to IRS

• 1094-B
• Copies of all 1095-B forms

Self-insured, 50 or more FTEs

Forms to employees

• 1095-C (All parts)

Forms to IRS

• 1094-C
• Copies of all 1095-C forms