ACA Reporting – How to Prepare for the 2026 ACA Reporting Requirements
The due date for the 2025 ACA Reporting Forms (“Forms”) is right around the corner, and Applicable Large Employers (ALEs) and sponsors of self-insured health plans will need to both disclose these Forms to their full-time employees (and other covered individuals) and file these Forms with the IRS. Whether you are a seasoned compliance pro or new to ACA reporting, this session will equip you with insights and strategies you will need to complete these fairly complicated Forms.
We will also dive into the impact of two new laws—the Paperwork Burden Reduction Act and the Employer Reporting Improvement Act. These new laws ease ALE reporting burdens and introduce a new option for delivering Forms 1095-C to employees and covered individuals.
Please join us as we review the ACA reporting requirements (for Forms 1094-B, 1095-B, 1094-C and 1095-C) for the upcoming 2026 reporting year.
What We Will Cover:
- Who is required to report
- New Notice of Availability option for Form 1095-C
- Key delivery and filing deadlines you should not miss
- Mandatory electronic filing for most employers
- Reporting methods and required data
- The offer of coverage and safe harbor codes used by ALEs on Form 1095-C
- State Individual Mandate Reporting/Disclosure
