Access this content
Your content has been opened.
2025 ACA Filing Requirements has been emailed to . Entered the wrong email?
Don't see the content in your inbox?
Make sure to check your spam and other messages folders.
Can't get to your email right now?
Please enter a valid verification code.
Code sent to:
Register to access this content
By accessing content on the SHRM Human Resource Vendor Directory you agree to our Terms of Service and Privacy Policy; and, you acknowledge that your information may be shared with the content publisher.
The landscape of healthcare reporting underwent a significant transformation with the incorporation of Sections 6055 and 6056 into the Internal Revenue Code. These additions established a comprehensive framework for documenting and reporting healthcare coverage compliance to the Internal Revenue Service. The evolution of these requirements continues, with the IRS releasing updated guidance each year to refine and clarify reporting obligations. For the 2024 tax year, the IRS has published the final versions of Forms 1095-B and 1095-C in October 2024. These updates provide essential guidance for employers and healthcare providers as they prepare for the upcoming reporting season. The modifications reflect ongoing efforts to streamline the reporting process while ensuring comprehensive coverage documentation.