ACA Forms › TakeCommand ICHRA ACA Filing: How to File 1095-C for ICHRA

At a Glance
Employers using TakeCommand for ICHRA administration still need to file ACA forms (1095-C/1094-C) with the IRS. BoomTax makes this easy: export your employee and coverage data from TakeCommand, import it into BoomTax, validate your ICHRA-specific codes, and e-file directly to the IRS.

What Is TakeCommand ICHRA?

What is TakeCommand and how does it relate to ICHRA?

TakeCommand is a popular ICHRA administration platform that helps employers set up and manage Individual Coverage Health Reimbursement Arrangements. Employers using TakeCommand can define allowance amounts, manage employee classes, and handle reimbursements for individual health insurance premiums.

While TakeCommand handles the day-to-day ICHRA administration, employers still have ACA reporting obligations to the IRS. Every employer offering ICHRA must file Form 1095-C for each full-time employee and Form 1094-C as the transmittal form.

ACA Filing Requirements for ICHRA Employers

What ACA forms do ICHRA employers need to file?

Applicable Large Employers (ALEs) offering ICHRA must file Form 1095-C for each full-time employee and Form 1094-C as the transmittal. ICHRA coverage requires specific codes on the 1095-C that differ from traditional group health plan reporting.

On Form 1095-C, ICHRA employers use the 1L, 1M, 1N, and 1T series codes on Line 14 to indicate that an individual coverage HRA was offered. Line 16 codes indicate whether the employee enrolled, waived, or was not offered coverage for specific months.

For the full list of ICHRA-specific codes, see our 1095-C Line 14/16 Codesheet.

How to File 1095-C for TakeCommand ICHRA

How do you file 1095-C forms when using TakeCommand for ICHRA?

Filing 1095-C forms for your TakeCommand ICHRA is straightforward with BoomTax:

  1. Export Data from TakeCommand: Download your employee enrollment and coverage data from your TakeCommand dashboard. This includes employee details, coverage months, and allowance information.
  2. Import into BoomTax: Upload your TakeCommand export file into BoomTax. Our import tool maps employee data, coverage periods, and ICHRA-specific fields automatically.
  3. Review ICHRA Codes: BoomTax validates that the correct ICHRA codes (1L, 1M, 1N, 1T series) are applied on Line 14 and the appropriate Line 16 codes reflect each employee's coverage status.
  4. Validate & Correct: Run BoomTax's pre-submission validation to catch missing data, invalid TIN formats, and code mismatches before filing.
  5. E-File to the IRS: Submit your 1095-C and 1094-C forms electronically through the IRS AIR system directly from BoomTax.

ICHRA 1095-C Code Quick Reference

ICHRA employers use specific codes on Form 1095-C that differ from traditional group health plan reporting. Here is a quick reference for the most common ICHRA codes:

Line Code Description
14 1L Individual coverage HRA offered to employee only
14 1M Individual coverage HRA offered to employee and dependents (not spouse)
14 1N Individual coverage HRA offered to employee, spouse, and dependents
14 1T Individual coverage HRA offered to employee and spouse (not dependents)

For the complete list of Line 14 and Line 16 codes, including conditional and situational codes, see our full 1095-C Codesheet. For more details about ICHRA reporting in general, visit our ICHRA Reporting guide.

Why BoomTax for TakeCommand ICHRA Filing

  • Flexible Data Import: Upload CSV, Excel, or other export files from TakeCommand or any ICHRA platform.
  • ICHRA Code Validation: Built-in validation ensures the correct 1L/1M/1N/1T codes are applied for ICHRA reporting.
  • IRS AIR E-Filing: File 1095-C and 1094-C forms electronically to the IRS directly from BoomTax.
  • Error Corrections: File 1095-C corrections if you need to fix previously submitted forms.
  • Recipient Delivery: Print and mail or electronically deliver 1095-C forms to employees.
  • Bulk Filing: Handle hundreds or thousands of 1095-C forms across multiple EINs.

ICHRA Code Definitions

Code Definition

1L

 ICHRA offered to Employee (EE) only
Affordability is determined by using EE's primary residence location ZIP code

1M

 ICHRA offered to EE and dependents (not spouse)
Affordability is determined by using EE's primary residence location ZIP code

1N

 ICHRA offered to EE, spouse, and dependents
Affordability is determined by using EE's primary residence location ZIP code

1O

 ICHRA offered to EEs only
Using the EE's primary employment site ZIP code affordability safe harbor

1P

 ICHRA offered to EE and dependents (not spouse)
Using the EE's primary employment site ZIP code affordability safe harbor

1Q

 ICHRA offered to EE, spouse, and dependents
Using the EE's primary employment site ZIP code affordability safe harbor.

1R

 ICHRA that is NOT affordable offered to EE; EE and spouse, and/or dependents

1S

 ICHRA offered to an individual who was not an FTE

1T

 ICHRA offered to EE and spouse (not dependents)
Affordability is determined using EE's primary residence location ZIP code

1U

 ICHRA offered to EE and spouse (not dependents)
Using EE's primary employment site ZIP code affordability safe harbor

For broken-down examples of ACA IRCHA Codes on Form 1095-C, download our PDF Code IRCHA Series Guidance.

Can I submit ACA 1095 Forms with BoomTax?

BoomTax will streamline your ACA filing process in 3 simple steps!

Import Your Data

You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.

Step-By-Step Wizard

We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.

E-File & Mail Employee Copies

Once your data is loaded, you can e-file and distribute employee copies in minutes.

Ryan Casarez
Author
Ryan Casarez
Software Engineer at BoomTax
View all posts

Specializes in IRS compliance technology and building secure, efficient tax reporting solutions.

Takes Only 30 Seconds

Recent News
   Help