Do I need to file ACA forms and how do I do it online?

It depends on what kind of business or situation you have.

Who usually must file ACA forms

You may need to file ACA information returns if you are a:

• Applicable Large Employer (ALE) — generally a business with 50 or more full-time employees, including full-time equivalents
• Self-insured employer — even if you are smaller, if you offer self-insured health coverage
• Health insurance issuer / provider
• Sometimes other entities involved in providing minimum essential coverage

If you’re an individual employee, you usually do not file ACA employer forms yourself.

Common ACA forms

• Form 1095-C: usually filed by large employers offering coverage
• Form 1094-C: transmittal form for 1095-C
• Form 1095-B / 1094-B: for insurers or self-insured non-ALE coverage reporting

How to file online

The IRS provides an online filing system called AIR (Affordable Care Act Information Returns).

Basic steps

1. Determine which forms you must file
   Decide whether you need 1095-C, 1095-B, or both.

2. Register for IRS ACA AIR filing

   • Go to the IRS ACA Information Returns page
   • Create/login with your IRS credentials
   • Register as a transmitter

3. Test and prepare

   • The AIR system typically requires schema validation
   • Many filers use ACA reporting software or a third-party provider to generate IRS-compliant XML files

4. Upload your forms

   • Submit the electronic file through the AIR system
   • Review acknowledgments and correct any errors

5. Provide employee copies

   • You may need to furnish Form 1095-C/B to employees or covered individuals by the IRS deadline

Important note

ACA filing rules and deadlines can be tricky, and penalties can apply for missing or incorrect filings. Many employers use ACA compliance software or a payroll provider rather than filing manually.

If you want, I can help you figure out:

• whether you’re required to file, or
• the exact online filing steps for your situation.