Recommended by IRS
Health care information forms for individuals (Forms 1095-A, 1095-B, and 1095-C)Questions and answers about health care information forms for individuals (Forms 1095-A, 1095-B, and 1095-C). The information is intended to help individuals understand these forms, including who should expect to receive them and what to do with them.
About Form 1095-A, Health Insurance Marketplace Statement
Information about Form 1095-A, Health Insurance Marketplace Statement, including recent updates, related forms and instructions on how to file.
About Form 1095-B, Health Coverage
Information about Form 1095-B, Health Coverage, including recent updates, related forms and instructions on how to file.
About Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Insura…
Information about Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Insurance, including recent updates, related forms and instructions on how to file.
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About Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
Information about Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, including recent updates, related forms, and instructions on how to file. Form 1095-C is used by applicable large employers (as defined in section 4980H(c)(2)) to verify employer-sponsored health coverage and to administer the shared employer responsibility provisions of section 4980H.
General Information
Businesses
Questions and answers about information reporting by employers on Form 1094-C and Form 1095-C
Questions and Answers about employer information reporting on Form 1094-C and Form 1095-C
General Information
Businesses
About Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
Information about Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, including recent updates, related forms, and instructions on how to file. Form 1094-C is the transmittal form that must be filed with the Form 1095-C.
General Information
Businesses
Understanding your letter 226-J
Letter 226-J is the initial letter issued to Applicable Large Employers (ALEs) to notify them that they may be liable for an Employer Shared Responsibility Payment (ESRP). The determination of whether an ALE may be liable for an ESRP and the amount of the proposed ESRP in Letter 226-J are based on information from Forms 1094-C and 1095-C filed by the ALE and the individual income tax returns filed by the ALE’s employees.
General Information
Self-Employed, Businesses
Questions and answers on reporting of offers of health insurance coverage by employers (Section 6056)
Certain employers are required to report to the IRS information about whether they offered health coverage to their employees and if so, information about the coverage offered. This information also must be provided to employees. These FAQs address these reporting requirements.
General Information
Businesses
Information reporting by applicable large employers
Review Information reporting requirements under the Affordable Care Act (ACA) employer shared responsibility provisions for applicable large employers (ALEs).
General Information
Businesses
ACA information center for applicable large employers (ALEs)
Applicable Large Employers (ALEs) have benefits and responsibilities under the Affordable Care Act (ACA). Find tax provision forms and legal guidance for ALEs.
General Information
Businesses
Questions and answers on information reporting by health coverage providers (Section 6055)
Questions & Answers about the Information Reporting by Health Coverage Providers (Section 6055).
General Information
Businesses
Affordable Care Act Tax Provisions for Employers1
Summarizes history of legislation, regulations and rulings on various ACA- related issues for employers
General Information
Businesses
First quarter – Tax calendar
Use the 2025 tax calendar to view filing deadlines and actions for the first quarter.
General Information
Small Businesses