ACA Reporting Requirements for 2025

Posted November 18, 2024

The Affordable Care Act (ACA) created reporting requirements under Internal Revenue Code (Code) Sections 6055 and 6056.

  • Under Section 6055, self-insuring employers and other parties that provide minimum essential health coverage must report information on this coverage to the IRS and covered individuals.
  • Under Section 6056, applicable large employers (generally, those with 50 or more full-time employees) are required to report information to the IRS and their full-time employees about their compliance with the employer shared responsibility (pay or play) rules and the health coverage they have (or have not) offered.

This checklist outlines key steps for employers to comply with the ACA’s reporting requirements. Keep in mind that a growing number of states have enacted their own health coverage reporting requirements. Employers need to comply with the federal ACA reporting requirements and any applicable state reporting requirements.

Checklist for ACA Reporting Requirements for 2025

 

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