2024 ACA Reporting Forms and Instructions Now Available

The IRS has released the final 2024 forms and instructions for reporting under Internal Revenue Code Sections 6055 and 6056:

2024 Forms 1094-B and 1095-B (and instructions) can be used by providers of minimum essential coverage—including self-insured plan sponsors that are not applicable to large employers (ALEs)—to report under Section 6055.
2024 Forms 1094-C and 1095-C (and instructions) can be used by ALEs to report under Section 6056, as well as for combined Section 6055 and 6056 reporting by ALEs who sponsor self-insured plans.

No major changes were made to the final forms and instructions for 2024 reporting. As a reminder, the electronic filing threshold for returns required to be filed on or after Jan. 1, 2024, is 10 or more returns (originally, the threshold was 250 or more returns). This requirement applies in the aggregate to certain information returns. Accordingly, a reporting entity may be required to file fewer than 10 of the applicable Form 1094 and 1095 but still have an electronic filing obligation based on other kinds of information returns filed (e.g., Forms W-2 and 1099).

Employers should become familiar with the forms and instructions for 2024 calendar-year reporting and prepare to promptly furnish individual statements and file returns.

Individual statements for 2024 must be furnished by March 3, 2025, and electronic IRS returns for 2024 must be filed by March 31, 2025.

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