ACA Forms What is Form 1095-C 2024?

Image of Form 1095-C Header Section

The Affordable Care Act (ACA) established that Applicable Large Employers (ALEs) must offer certain affordable health coverage to their full-time employees. Along with this responsibility, employers must also report this information to the IRS by submitting Form 1095-C.

Commonly Asked Questions

What is Form 1095-C?

Form 1095-C is an information return filed by employers with at least 50 full-time + full-time equivalent employees. These employers are known as 'Applicable Large Employers' or ALEs by the IRS. This form tells the IRS if the employer met ACA guidelines for the healthcare coverage they offer, and it requires that employees receive a recipient copy.

Applicable Large Employers

at least 50 full-time + full-time equivalent employees for all EINs added together that share a common owner

For more info on Tax Year 2023 Form 1095-C, click here

We also recommend checking out the ACA FAQ, which contains many common 1095-C questions in an easy-to-understand format.

What is Required to E-File ACA Form 1095-C?

At a minimum, you need the following information to complete a 1095-C:

  1. Part I - Employee: Basic census data, including the employee's name, SSN, and address

    Image of Form 1095-C Part I Employee Section

    Employer or Applicable Large Employer (ALE): Company name, EIN, and address

    Image of Form 1095-C Part I Employer or Applicable Large Employer (ALE) Section

  2. Part II - Employee Offer of Coverage: ACA Codes Box 14 - 17, premium amounts, and optional data for ICHRA plans.

    Image of Form 1095-C Part II Employee Offer of Coverage

    • Employee Age on January 1st
      • This should only be completed if certain ICHRA codes (1L, 1M, 1N, 1O, 1P, 1Q, 1T, or 1U) are entered on Line 14.
    • Plan Start Month
      • This should be completed with the month the employer's plan year begins. This must be completed with the two-digit number corresponding to the month (00-12). If there is no plan in which the employee was offered coverage, 00 should be entered.
    • Employee Required Contribution
      • This should be completed with the employee's share of the lowest-cost self-only plan offered to the employee. This line should only be completed when specific codes (1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P, 1Q, 1T, or 1U) are entered in Line 14.
    • ZIP Code
      • This should only be completed if certain ICHRA codes (1L, 1M, 1N, 1O, 1P, 1Q, 1T, or 1U) are entered on Line 14.
  3. Part III - Covered Individuals: Name, TIN, Date of Birth (optional if TIN entered), and checks for the covered months

    Image of Form 1095-C Part III Covered Individuals

    This section should only be completed if you offered employer-sponsored, self-insured health coverage, including an individual coverage HRA.

    ALL individuals covered under the offered plan should be listed here, including the employee.

    Please note: each line should list a different covered individual. Either (d) or (e) should be completed for each covered individual.

When Should I Submit Form 1095-C?

Here are the critical dates for filing and distributing Form 1095-C deadlines.

February 28th, 2024

Paper File Deadline

March 1st, 2024

Employee Copy Deadline

April 1st, 2024

E-File Deadline

What are the 1095-C State Reporting Deadlines?

Besides e-filing with the IRS, certain states require employers to report health coverage information to their respective state departments. Below are the states that require Individual Mandates and their respective deadlines:

State Deadline


Furnish Forms January 31st
File With State March 31st

District of Columbia

30 days after the federal ACA e-file deadline


December 15th of the reporting year

New Jersey

Furnish Forms March 2nd
File With State March 31st

Rhode Island

File With State March 31st


No additional requirements for employers

With BoomTax, you also have the option to e-file your ACA Form 1095 with the IRS and the applicable states ahead of the deadline.

How can I Request an Extension for Filing ACA Form 1095-B or 1095-C?

If you can't file ACA Form 1095-B or 1095-C on time, you can request an automatic, 30-day extension by filing Form 8809 OR by requesting a time extension directly from BoomTax.
Learn to request an ACA Form extension or check out our extensive deadlines.

What is the ACA 1095 Form Mailing Address?

Send your ACA Forms to the IRS based on the business location:

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
Department of the Treasury
Internal Revenue Service Center
P.O. Box 149213
Austin, TX 73301
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
Department of the Treasury, Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256

To learn more about ACA forms, visit our deadlines page.

All Features Included

Purchasing any BoomTax package will give you everything you need to complete your filing.

This includes:

  • Federal E-File
  • State E-File
  • Recipient Copy Download as PDF
  • Official IRS Copy Download as PDF
  • Unlimited Corrections

1095-C Bulk Import

Import many companies in one spreadsheet to simplify data input.

Data Validation

We validate your data against hundreds of IRS rules.

Hands Off E-File

No IRS registration or testing required.

Free Corrections

Make as many changes as needed for free.

How Do You File ACA Forms Online?

Generally, ACA filing is handled by self-filing or by using an ACA Software provider:

small boomtax logo

  • Simple format for data import (like Excel)
  • Can often use your payroll files directly
  • No testing, TCC, or IRS account required
  • Can help with questions/coding


  • Format requires custom software development
  • Filing system can be slow and unreliable
  • Requires testing, TCC, and personal info
  • Errors and issues reported can be cryptic

Learn more about filing ACA Forms online.

What are the types of Form 1095 Penalties?

ACA penalties are typically split into two categories:

  1. Employer Shared Responsibility Payment (ESRP): This penalty applies to large employers who do not offer minimum essential coverage to at least 95% of their full-time employees (and their dependents), and at least one of their full-time employees receives a premium tax credit for purchasing individual coverage on one of the health insurance marketplaces. The ESRP is also known as the "employer mandate" or "play or pay" penalty.

  2. Reporting and Disclosure Penalties: These penalties are assessed for failing to file required information returns with the IRS or to provide required statements to individuals. These information returns include Form 1094-C and Form 1095-C, which large employers must file under the ACA's reporting requirements.

Please click here to learn more about the various types of IRS ACA penalties and their corresponding fines.

What are the penalties for not submitting ACA Forms 1095-B & 1095-C?

The IRS determines ACA penalties based on various factors, including missing the deadline, providing incorrect information, or using paper forms when electronic filing is required.

The IRS has increased the penalty amounts for the 2024 filing year.

Failure to file ACA 1095 Forms 2024

$310 per form

up to

$1,261,000 per year (smaller businesses)

$3,783,000 per year

Failure to furnish ACA 1095 Forms 2024

$310 per form

up to

$1,261,000 per year (smaller businesses)

$3,783,000 per year

Intentionally not filing for 2024

$630 per form

no maximum penalty

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.

Takes Only 30 Seconds