2024 Updates for 1095-C Reporting Deadlines

2024 has officially begun, which means it is time to think about how and when you plan to file and furnish Form 1095-C. The IRS opens production of these forms on January 11, 2024.

Continue reading for a brief refresher of the purpose of Form 1095-C as well as updated reporting deadlines for 2024. 

Refresher: What Is Form 1095-C?

The Affordable Care Act (ACA) requires employers with 50 or more full-time equivalent employees to offer affordable healthcare coverage that meets the minimum value standard or potentially face a fine. The 1095-C form is the government’s way of tracking this. The primary function of Form 1095-C is to communicate health insurance information to the IRS. 

All Applicable Large Employers (ALEs) must prove that they provided minimum essential coverage (MEC) to employees at an affordable rate. All other employers who provided self-insured plans must also report for their months of coverage. 

Form 1095-C includes information about the health insurance coverage that an individual’s employer offered and whether or not the employee enrolled in that coverage. The primary purpose of it is to communicate any health insurance information directly to the IRS.

How to File 1095-Cs with the IRS

Forms 1094-C and 1095-C may be filed through the mail or electronically (e-file). However, changing legislation in 2024 is moving paper filing online for employers with 10 or more forms in total. 

While it is not a requirement, the IRS encourages employers to file electronically, even if they have fewer than 10 forms. This ensures safe delivery. 

When you submit your paper Form 1095-C via the mail, you risk losing the form, seeing it stolen, or even sustaining damage. Using an e-filing component of an all-in-one HRIS will see your ACA compliance forms neatly filled, filed, and even furnished. BerniePortal uses an IRS Transmittal Code to securely e-file Forms 1094/1095-C, increasing compliance and decreasing time spent filling and e-filing yourself. 

However, if you plan on mailing your IRS forms, keep the following tips in mind:

• Use First-Class Mail

• Do not fold forms (use flat mailing)

• Do not paper clip or staple the documents together

• If you're sending multiple forms, use conveniently sized packages. If you do this, write your names, number the packages consecutively, and place form 1094-C in package number one.

Visit the IRS website for further detailed instructions on how to correctly e-file. 

1095-Cs Reporting and Furnishing Deadlines in 2024

February 28: Forms 1095-B and 1095-C are due for paper filers.

March 1: Forms 1095-B and 1095-C are due to be furnished to recipients. To furnish these forms, employers must mail them to the employee‘s residence or electronically send them with the employee‘s permission.

April 1: Forms 1094-C/1095-C are due to be e-filed with the IRS by this date. 

For more important compliance dates, check out our HR calendar.  

What Are Forms 1095-A & 1095-B?

The filing requirements for businesses will depend on how the plan is insured. Some plans are self-insured, while others are fully insured. 

1095-A forms are distributed to people who received insurance through a federal or state marketplace. 1095-B forms are distributed to people who obtained insurance through small self-funded groups, employers who use the Small Business Health Options Program, or fully-insured, employer-sponsored plans.

Where Do You Send Form 1095-C?

If you plan to send documents electronically, visit the IRS website for more detailed information. If information is unavailable, check back later for updated instructions. 

Mailing requirements are as follows: 

If your principal business, office/agency, or legal residence (in the case of an individual) is located in:

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Mail to:

Department of the Treasury

Internal Revenue Service Center

Austin, TX 73301

If your principal business, office/agency, or legal residence (in the case of an individual) is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

Mail to:

Department of the Treasury

Internal Revenue Service Center

P.O. Box 219256

Kansas City, MO 64121-9256

While mailing requirements are unlikely to change, please check the IRS website regularly for the most updated information. 

Additional Resources

You can also stay informed, educated, and up-to-date with form 1095-C and other important topics by using BerniePortal’s comprehensive resources:

• BernieU—free online HR courses, approved for SHRM and HRCI recertification credit

• BerniePortal Blog—a one-stop-shop for HR industry news

• HR Glossary—featuring the most common HR terms, acronyms, and compliance

• HR Guides—essential pillars covering an extensive list of comprehensive HR topics

• HR Party of One—our popular YouTube series and podcast, covering emerging HR trends and enduring HR topics