Employers subject to Affordable Care Act (ACA) reporting under Internal Revenue Code Sections 6055 or 6056 should prepare to comply with reporting deadlines in early 2025.
Who Must Report?
The following employers are subject to ACA reporting:
- Self-Insured Employers: Organizations that sponsor self-insured group health plans, regardless of size, must report under Section 6055 of the Internal Revenue Code.
- Applicable Large Employers (ALEs): Companies with 50 or more full-time employees (including full-time equivalent employees) in the preceding calendar year must report under Section 6056.

IRS Filing Deadlines
For the For the 2024 calendar year (reporting in early 2025), employers should mark these critical deadlines:
- February 28, 2025: Deadline for paper filing with IRS (if eligible)
- March 23, 2025: Deadline for electronic filing with the IRS
- Employers that file at least 10 returns during the calendar year must file electronically
Penalties may apply if employers are subject to ACA reporting and fail to file returns and furnish statements by the applicable deadlines or furnish requested statements.
Extension Requests
If you need additional time to file, you can request an automatic 30-day extension by submitting Form 8809 to the IRS before the original due date.
New! Individual Statement Furnishing
Unlike previous years, there is no set deadline for furnishing statements to individuals. Reporting entities are no longer required to send Forms 1095-B and 1095-C to covered individuals unless a form is requested. Alternatively, employers must:
- Post a clear and conspicuous notice on its website stating that responsible individuals may receive a copy of their statement upon request.
- For 2024 statements, reporting entities must post the notice by March 3, 2025, and must retain the website notice through Oct. 15, 2025.
Navigating the complexities of ACA reporting can be daunting. Ensure your company remains compliant and avoid costly penalties by connecting with a UNICO Employee Benefits Advisor.
Our team will provide personalized guidance and can help you understand your reporting obligations, navigate the complexities of the regulations and implement strategies to minimize your risk.