Practical Steps Employers Can Take to Reduce ACA Penalties
Most ACA penalties stem from operational issues that occur throughout the year, not just year-end reporting.
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ACA Reporting
Guidance on aca reporting administration and compliance — practical resources for employers, brokers, and benefits teams navigating real operational questions.
150
ACA Reporting Articles
Available in the BAS resource library
150 Articles
Returning Employees to Benefits After Leave
When employees return from leave, careful coordination of benefits, payroll, and eligibility records can help prevent coverage gaps and compliance issues.
Understanding Medical Loss Ratio (MLR) Rebates
As MLR rebates begin arriving, employers should understand the rules governing who is entitled to the funds and the options for using them.
ACA Compliance Lessons Learned From Recent Reporting Seasons
Common themes emerge when reflecting on recent ACA reporting seasons that can help employers reduce administrative burdens and improve accuracy.
IRS Releases Draft 2026 Form 1095-C
The IRS has released a draft of the 2026 Form 1095-C with few substantive changes from 2025, giving employers an early look and a timely reminder to review ACA reporting processes.
IRS Announces Increased ACA Employer Shared Responsibility Penalties for 2027
The 2027 ACA employer shared responsibility amounts reflect another increase in potential penalties for ALEs that fail to comply with ACA employer mandate requirements.
California ACA Reporting Requirements
California has its own health coverage reporting requirements with an upcoming compliance deadline.
IRS Releases Draft 2026 Form 1095-B With No Major Changes
The IRS has released a draft of the 2026 Form 1095-B, which is used to report minimum essential health coverage under the Affordable Care Act (ACA).
Preparing for the 2025 PCORI Fee Filing Deadline
Employers sponsoring certain self-insured health plans must generally file and pay the PCORI fee by July 31, 2026.
Switching from Monthly to Look-Back Measurement Method Under the ACA
Employers managing ACA compliance often reach a point where the Monthly Measurement Method no longer provides the predictability or administrative control they need,...
ACA Affordability Safe Harbors Explained (W-2, Rate of Pay, FPL)
Affordability is a main factor in determining whether an employer may be subject to penalties under the ACA employer shared responsibility rules.
The Impact of Leaves of Absence on ACA Tracking
Leaves of absence can create challenges for employers when managing ACA compliance.
How Workforce Changes Impact ACA Reporting Accuracy
While changes are a normal part of business operations, they can have a significant impact on ACA tracking and reporting.
What Employers Need to Know about Common ACA Filing Errors and IRS Rejections
Finalizing ACA Forms 1094-C and 1095-C is a major compliance milestone, but the process may not end once files are transmitted to the IRS.
ACA Filing & Transmission Basics
For employers subject to the Affordable Care Act (ACA) reporting requirements, filing Forms 1094-C and 1095-C is only part of the process.
Is Your Organization an Applicable Large Employer? Understanding ACA Workforce Size Rules
One of the most important ACA compliance questions employers must answer is whether they are considered an Applicable Large Employer.
Why Payroll Data Is Important for ACA Compliance
Payroll records help determine if employees qualify as full-time under ACA rules and if coverage must be offered.
ACA Reporting Update: What Comes After Furnishing Form 1095-C
With the March 2 furnishing deadline behind us, most Applicable Large Employers (ALEs) have distributed Forms 1095-C to full-time employees.
What To Do If an Employee Disputes Their Form 1095-C
Each year after Forms 1095-C are distributed, HR teams receive questions from employees who believe the information is incorrect.
Common Form 1095-C Errors and How to Fix Them
By February, most Applicable Large Employers (ALEs) have furnished Form 1095-C to employees or are preparing to do so.
2026 Federal Poverty Level Updates and ACA Affordability Planning
The newly released 2026 Federal Poverty Level updates and higher ACA affordability percentage impacts health coverage affordability.
Using MyEnroll360 to Simplify ACA Compliance While Entering Hours
For HR professionals seeking an efficient and hassle-free solution for Affordable Care Act (ACA) data collection and reporting, look no further than MyEnroll360.
Affordable Care Act Reporting for 2025 Coverage
Employers should be preparing for federal and state Affordable Care Act reporting deadlines for 2025 health coverage.
Why the Correct Code on Line 16 of Form 1095-C Matters
Line 16 of Form 1095-C explains whether an employer met ACA requirements or qualified for relief, making accurate coding essential to avoid IRS penalties and reporting errors.
Preparing Form 1095-C for Distribution: A Focus on Line 14
Take a close look at Line 14 of Form 1095-C to confirm coverage offers are reported correctly and consistently.
Question of the Week - Full-Time Employee for ACA
Q.- I know we have to offer medical coverage to our full-time employees. We define full-time as an employee who works 37.5 or more hours a week. Will we comply with the Affordable
Why HR Should Carefully Review Form 1095-C Before Distribution in the 2026 Reporting Season
As 2026 ACA reporting season begins, taking the time now to review Forms 1095-C helps protect against future compliance exposure.
ACA Reporting Update for 2026: New Options for Furnishing Forms 1095-B and 1095-C
Employers now have the option to post notice of Form 1095 instead of distributing it to employees.
ACA Compliance for Holiday Hiring: Managing Seasonal, Variable Hour, and Part-Time Employees
Many employers bring on short-term or part-time help at the end of the year to support holiday operations.
Year-End Checklist for ACA Data Accuracy
HR administrators play an important role in ensuring that Affordable Care Act reporting is accurate and complete.
ACA Reporting Reminder for BAS Administrators
This reminder is for administrators who use BAS for ACA data collection and reporting services.
Updated PCORI Fee Announced for 2025–2026 Plan Years
The PCORI fee was established under the Affordable Care Act (ACA) to fund the Patient-Centered Outcomes Research Institute, which supports research comparing the...
Determining Full-Time Status Under the ACA for Open Enrollment
One of the most important responsibilities during open enrollment is making sure that all employees who must be offered health coverage under the Affordable Care Act (ACA)...
Understanding ACA Requirements During Open Enrollment: Minimum Essential Coverage, Minimum Value and Affordability
As employers prepare for open enrollment, it is important to ensure health plan offerings meet MEC, MV and affordability.
Calculate Full-Time Status Before Open Enrollment Starts
Determining who qualifies as a full-time employee under ACA rules is not just an administrative task, it is a compliance requirement.
New ACA Option Simplifies 1095-C Distribution for Employers
As HR professionals begin preparing for ACA reporting season, there’s an important new development that may simplify the process for 2025 coverage reporting.
The Importance of Timely Data Updates for ACA Compliance
Early fall is the most important time to review and reconcile employee data to ensure accurate Form 1095-C reporting
Draft Forms 1094-C and 1095-C for 2025 Reporting
The IRS issued draft versions of Forms 1094-C and 1095-C with instructions for the 2025 tax year.
HR and Health Benefit Laws
The Department of Labor has a user-friendly resource to help HR professionals navigate laws impacting employer-sponsored health plans.
Understanding Gig Workers and ACA Compliance
As employers continue to adapt their workforce models, including the use of gig workers and independent contractors, it's important to understand how these arrangements...
ACA Compliance Alert: Don't Overlook Dependent Social Security Number Requirements
Employers must collect Social Security Numbers for everyone with health coverage.
ACA Penalties Set to Rise in 2026
These penalties apply to applicable large employers (ALEs) (employers with 50 or more full-time or full-time equivalent employees) that fail to offer qualifying health...
Self-Insured vs. Fully Insured Employer Responsibilities under the ACA
ACA reporting rules differ depending on whether an employer sponsors a fully insured or a self-insured plan.
Managing ACA Compliance Across Multiple Locations: A Practical Guide
with Our Affordable and Accurate Solution Multi-location employers face a unique ACA compliance challenge: maintaining consistent, compliant benefits administration across...
ACA Compliance: Determining Full-Time Employee Status
BAS’ ACA Data Collection and Reporting Service can manage monthly or look-back measurement of full-time status helping HR teams stay compliant while reducing administrative
ACA Reporting is Easier! Employers May Post Notice About Forms 1095-B and 1095-C Instead of Distributing Them
A recent change in IRS rules now offers a much simpler option for ACA compliance.
Understanding ACA Break in Service and Rehire Rules
Employers subject to the Affordable Care Act must understand how to treat employees who terminate and are later rehired.
Affordability Percentage Released
In 2026, employers may be able to charge more for health coverage and still satisfy affordability requirements.
HHS Finalizes New ACA Marketplace Regulations: What Employers Need to Know
Department of Health and Human Services (HHS) issued final regulations designed to strengthen the integrity of the Affordable Care Act (ACA) Health Insurance Marketplace and...
MyEnroll360's ACA Compliance and Data Entry
For HR professionals seeking an efficient and hassle-free solution for Affordable Care Act (ACA) data collection and reporting, look no further than MyEnroll 360 .
PCORI Fee Deadline
The annual deadline to report and pay the Patient-Centered Outcomes Research Institute (PCORI) fee is fast approaching.
Hiring Summer Help? Keep ACA Compliance in Mind
Whether your organization hires interns, part-time staff, or other short-term workers to cover increased demand, understanding how these hires affect your ACA obligations is...
Mid-Year ACA Compliance Review
A mid-year ACA checkup helps ensure that your organization is on track to meet employer mandate requirements, avoid penalties, and simplify year-end reporting.
ACA Compliance Reminder: Collecting Dependent Social Security Numbers
Employers must collect Social Security Numbers for both employees and covered dependents.
ACA Compliance and Data Entry with MyEnroll360
With its user-friendly compliance tools, BAS takes the stress out of ACA administration, providing robust support for record-keeping, tax forms, and IRS e-filing.
Due Diligence Considerations for ACA Compliance in Mergers and Acquisitions
Beyond standard benefits integration, M&A activities trigger specific ACA employer mandate considerations that require careful navigation.
Court Ruling Casts Doubt on ACA Employer Mandate Penalties
A recent Texas court ruling could change how ACA Employer Mandate penalties are enforced and may allow some employers to claim refunds.
Managing ACA Coverage During FMLA and Other Leaves of Absence
The intersection of FMLA, disability leave, and other absence types with ACA requirements creates numerous compliance pitfalls that require careful navigation.
What to Watch for After ACA Filings
Important follow-up activities should be considered after distributing and transmitting 1094/1095 forms.
IRS Letter 226J Responses: Step-by-Step Guide to Addressing Employer Mandate Penalties
With proper review and response, many organizations successfully reduce or eliminate proposed ESRP assessments.
Responding to ACA Marketplace Notices When Employees Receive Subsidies
Receiving an Employer Exchange Notice from the Health Insurance Marketplace can be concerning.
Understanding ACA Compliance and Form 1094-B/C Transmission Requirements
Transmitting information to the IRS properly is an important part of satisfying ACA obligations.
ACA Compliance for Multi-State Employers: Navigating Varying Requirements
Employers with a national workforce must comply with federal and state-specific health care reform rules.
IRS 1094 Transmissions
Employers must ensure timely filing of Forms 1094-B/C and 1095-B/C to remain compliant with the Affordable Care Act (ACA) reporting requirements.
Guidance Released on Form 1095-C Alternative Distribution Requirements
Employers now have guidelines on how to post notice of Form 1095-C and provide it by mail only upon request.
New Six-Year Statute of Limitations on ACA Employer Penalties Provides Relief for Employers
Under the Employer Reporting Improvement Act, Congress established a six-year statute of limitations for assessing ACA penalties related to an employer’s failure to provide...
Question of the Week - Use for Form 1095-C
Q.- What do employees do with the Form 1095-C we send to them? Do they have to file the forms with their taxes?
Determining Affordability of Health Coverage for 2025
Employers can use the new 2025 federal poverty guidelines to determine affordability of health coverage.
State Mandated Reporting for the Affordable Care Act
As employers comply with federal ACA reporting, it’s important to also understand the state-specific rules that may apply.
Guidance for Completing Line 16 of Form 1095-C
It provides information about the health insurance coverage offered to full-time employees and is used by the IRS to ensure compliance with ACA requirements.
Guidance for Line 14 of Form 1095-C
Coding Line 14 properly is one of the most difficult parts of completing Form 1095-C.
ACA Reporting Requirements for Form W-2
Some employers must report the cost of employer-sponsored health coverage on W-2 Forms.
Alternative Distribution of Form 1095-C
These landmark changes, effective immediately, are designed to reduce administrative burdens while maintaining compliance with ACA mandates.
Changes Coming for Employer ACA Reporting
Employers may soon be able to provide ACA forms upon request instead of automatically furnishing them to all employees.
Question of the Week – Coverage for an Employee’s Domestic Partner
Q: Is an employer required to offer health plan coverage to an employee’s domestic partner?
Why Applicable Large Employers Must Offer Affordable, Minimum Value Health Plans
Employers that don’t offer affordable, minimum value coverage to full-time employees risk incurring large monetary penalties.
The Importance of Offering Compliant and Comprehensive Medical Plans
Many plans offered by insurance companies fail to meet Minimum Essential Coverage, Minimum Value, and Medicare Part D standards despite appearing to provide robust benefits.
ACA Hours Upload in MyEnroll360
Tracking employee work hours is an important part of Affordable Care Act (ACA) compliance.
Common Challenges in ACA Reporting and How to Avoid Them
Accurate reporting is important to avoid penalties and ensure compliance. Here are some common challenges in ACA reporting and tips to navigate them effectively.
Important ACA Compliance Timeframes
Employers who use BAS for ACA data collection and reporting should pay close attention to upcoming compliance dates.
Understanding the Differences Between Code 1A and 1E on Form 1095-C
Two common codes used on Line 14 of the form are Code 1A and Code 1E , which refer to different types of offers and reporting requirements.
Safe Harbor Compliance Review
Employers should review their affordability safe-harbor designations for ACA compliance.
ACA Update: Proposed Rules to Enhance Coverage of Preventive Services
Proposed new rules will expand access to preventive services under the Affordable Care Act.
End-of-Year Reminder: Entering Hours for ACA
It's important for employers to ensure that all employee hours are accurately captured for ACA compliance.
Final ACA Forms and Instructions
As these forms play an important role in Affordable Care Act (ACA) reporting, it’s important for HR professionals to familiarize themselves with any changes and begin...
Preparing for ACA Compliance
These forms must be distributed to employees and filed with the IRS by early next year, making fall the ideal time to start organizing and ensuring compliance with ACA...
Pay or Play Penalties under ACA
Some employers may incur penalties if they fail to provide health coverage to at least 95% of their full-time employees.
Increase in 2025 Affordability Percentage
The IRS released the percentage number health plans must use in 2025 to determine if the cost of coverage is affordable for ACA compliance.
Instructions for 2024 Forms 1094/1095-B
These forms are used to report information about individuals who are covered by minimum essential coverage (MEC) during the tax year.
The Educational Exception for Counting Full-Time Hours Under the Affordable Care Act
With teachers returning from summer break, this is a good time to recall the educational exception for counting full-time hours under the ACA.
Reminder of the Affordable Care Act's Employer Shared Responsibility Provisions
ALEs must offer affordable minimum essential coverage that provides minimum value to their full-time employees (and their dependents) or potentially make an employer shared
Key ACA Tax Provisions for Employers
The size and structure of your workforce play an important role in determining which provisions of the ACA apply to your business.
Determining Full-Time Status Under the Affordable Care Act: Monthly Measurement Method vs. Look-Back Measurement Method
There are two different formulas an employer may use to determine if an employee must be offered health coverage.
Important Topic for Employers: Ensuring Accurate Data Collection for ACA Reporting
Employers can follow these tips to ensure they collect accurate and comprehensive data for ACA reporting.
Understanding the ACA Requirement for Reporting Social Security Numbers on IRS Form 1095-B/C
with Our Affordable and Accurate Solution One of the key administrative aspects of the Affordable Care Act (ACA) that HR professionals must navigate is the requirement to...
Navigating the PCORI Fee: Key Insights for HR Professionals
Sponsors of self-funded health plans must pay the required PCORI fee by July 31.
IRS Releases Draft Versions of 2024 ACA Reporting Forms
The IRS released draft versions of IRS Forms 1095-B, 1095-C, 1094-B, and 1094-C for the 2024 reporting year.
BAS’ ACA Compliance and Data Entry
With its user-friendly compliance tools, BAS takes the stress out of ACA administration, providing robust support for record-keeping, tax forms, and IRS e-filing.
Understanding Health Plan Waiting Periods for ACA Compliance
The ACA sets specific guidelines that employers must follow to ensure their health plans comply, particularly when it involves the timing of employee enrollment.
Understanding the Employer Mandate Under the Affordable Care Act
Certain employers must offer health coverage to their employees or pay tax penalties.
The Importance of Accuracy in ACA Form 1094/1095 Reporting
These forms, which report health coverage information to the IRS and communicate whether employers are meeting their obligations under the ACA, carry significant implications...
Navigating ACA Compliance for Summer Help
Understanding how the ACA works with temporary summer employees is important to avoid penalties and ensure smooth HR operations.
Review Offers of Coverage After OE
It is important to review open enrollment offers and elections to ensure ACA compliance.
IRS Seeks Comments on ACA Reporting Forms
with Our Affordable and Accurate Solution The Internal Revenue Service (IRS) is the key player in the administration of the Affordable Care Act (ACA), primarily through its...
Understanding the Affordable Care Act's Employer Mandate and Compliance Obligations
Employers should understand ACA compliance and look out for common mistakes that may lead to tax penalties.
Nondiscrimination Rules Changed for ACA
Test results in 48-hours*! The government has finalized updates to Section 1557 of the Affordable Care Act (ACA), focusing on enhancing and reinstating nondiscrimination policies.
Understanding Letter 226-J: IRS Notices for Employer Shared Responsibility Penalties
Applicable Large Employers (ALEs) are required to offer affordable health coverage to their full-time employees or pay a tax penalty.
Question of the Week - ACA Transmission: Accepted with Errors
Q.- We transmitted our Forms 1095 to the IRS timely, but our vendor just told us the submission was “Accepted with Errors.” What does that mean?
Special Enrollment Events for ACA Marketplace Coverage
with Our Affordable and Accurate Solution The HealthCare Reform Special Enrollment Period (SEP) allows individuals to enroll in an Affordable Care Act Marketplace plan or...
Challenges and Solutions for ACA Data Collection
One of the most prevalent issues is data discrepancies, where inconsistencies or inaccuracies arise between different sources of information.
Question of the Week - Are there penalties for late ACA filings?
Q.- We didn’t realize we had to file our ACA forms electronically and our paper forms were not accepted by the IRS. Are there penalties for filing late?
Form 1094 Transmission Deadline
Employers subject to the employer shared responsibility provisions of the Affordable Care Act should have distributed their 1095 Forms to full-time employees and covered...
State ACA Reporting Requirements
Some employers may have to transmit information about offers of health coverage to their state in addition to the federal ACA reporting requirement.
Changes to ACA ESRP Penalty Amounts
These provisions mandate that certain employers offer affordable health insurance coverage to their full-time employees and their dependents.
Electronic Filing for ACA Forms
Most employers will have to transmit their 2023 Forms 1095 to the IRS electronically.
1095 Forms Due Tomorrow!
Applicable Large Employers and Employers with self-funded health plans must prepare and distribute Forms 1095.
BAS' Optimized ACA Employee Hours Upload: Streamlining Compliance Efforts
Streamline ACA compliance with BAS' MyEnroll360 for easy tracking, error reports, and real-time updates.
Addressing Employee Inquiries about Affordable Care Act Reporting
Here are common questions employees may ask and suggestions on how to respond: What is Form 1095-C?
HR Tasks and Form 1095-C: Demystifying Line 16
with Our Affordable and Accurate Solution As the deadline for furnishing Form 1095-C approaches, HR professionals are gearing up for the meticulous task of completing Lines...
HR Tasks and Form 1095-C: Demystifying Line 14
with Our Affordable and Accurate Solution As the deadline for furnishing Form 1095-C approaches, HR professionals are gearing up for the meticulous task of completing Lines...
Question of the Week - Furnishing Form 1095-C
Q.- Is there a penalty if we don’t distribute Forms 1095-C to our full-time employees by the due date?
ACA Timing Guide for HR Professionals
Understanding the reporting timeframes is critical to ensure accurate and timely form distribution and IRS submissions.
ACA Reporting: How to Address COBRA Continuants
Employers should know their ACA compliance responsibilities for COBRA continuants.
Deadline Approaching for California Health Coverage Compliance
In California, compliance with health coverage regulations is important for residents and employers alike.
The Importance of Reviewing Form 1095-C
with Our Affordable and Accurate Solution In the intricate realm of HR management, ensuring compliance with the Affordable Care Act (ACA) is not just a legal obligation but a...
ACA Central Application
BAS’ MyEnroll360 includes an ACA Central repository for Affordable Care Act data collection and reporting clients.
Question of the Week - Electronic Transmission of ACA Forms
Q.- We send about 55 Forms 1095-C to our employees. We have always mailed copies of the forms to the IRS with Form 1094-C. Someone mentioned that we might not be able to mail the
Reminders for ACA Compliance in the New Year
At the beginning of the new year, businesses must gear up for Affordable Care Act compliance.
Question of the Week - Teachers and Winter Break for ACA Hours
Q.- Do our teachers become part-time employees for Affordable Care Act purposes when they are out of school for winter break?
Important ACA Compliance Timeframes
If you use BAS for your ACA data collection and reporting, please pay close attention to upcoming compliance dates.
Navigating Affordable Care Act Compliance for Employers: Understanding Controlled Groups
Employers should review their affiliated companies to determine if they are part of a controlled group and subject to ACA requirements.
Opt-Out Payments for ACA
Employers offering opt-out payments to employees who decline health coverage must verify that these employees have alternative insurance.
ACA and Documenting Offers of Coverage
One of the important aspects of ACA compliance is documenting offers of health coverage made to employees.
ACA Employee Hours Upload
Employers must offer minimum essential, affordable health coverage to their full-time employees or pay a tax penalty.
More Employers Must File ACA Returns Electronically
Employers must disclose coverage and offers of coverage on an IRS form furnished to full-time employees and covered employees.
Demystifying the PCORI Fee: What HR Professionals Need to Know
As HR professionals navigate the intricate landscape of healthcare compliance, one term that frequently arises is the PCORI fee.
Full-Time or Not Full-Time
Employers must be able to identify their full-time employees for ACA compliance.
IRS Releases Instructions for IRS Forms 1094/1095-C and 1094/1095-B
These forms are used for the Affordable Care Act (ACA) reporting requirements. Staying ahead of the game is essential to ensure compliance.
Navigating ACA Data Collection and Reporting: A Guide for HR Professionals
Proper data collection and accurate reporting are essential components of ACA compliance.
Ensuring ACA Compliance: Guidelines for Opt-Out Incentives and Evidence of Other Health Coverage
Employers considering giving employees money to opt-out of employer-provided health coverage must navigate ACA rules carefully.
ACA Form Primer
Understanding IRS Forms 1095-B/C and 1094-B/C: Essential ACA Reporting for HR Professionals
Simplify ACA Compliance While Entering Hours into MyEnroll360
For HR professionals seeking an efficient and hassle-free solution for Affordable Care Act (ACA) data collection and reporting, look no further than MyEnroll 360 .
Understanding the New 2024 IRS Affordability Percentage for Health Coverage: Insights for HR Professionals
Staying updated with IRS regulations is vital for HR professionals to ensure compliance in offering affordable health coverage.
IRS Releases Updated Form 1095-B
As HR professionals, staying informed about crucial IRS forms is essential for ensuring compliance with applicable rules and regulations.
Navigating Summer Help and Affordable Care Act Compliance
As summer brings a surge in temporary employees, HR professionals must ensure compliance with the Affordable Care Act.
Understanding IRS Form 1095-C
Master IRS Form 1095-C: Ensure ACA Compliance & Employee Understanding. Key Elements & Importance Explained. Trust BAS for Expert ACA Data Services.
Offering Affordable Coverage
Learn about ACA Compliance for HR: Affordable Care Act (ACA) explained, Safe Harbors, & IRS guidelines. Stay compliant with our expert insights!
Question of the Week - PCORI Fee for Insured Plan
No need to file or pay the PCORI fee for fully-insured group health plans. The insurer takes care of it. Learn more here.
ACA Compliance Requirements for Employers: Avoiding Tax Penalties
Avoid ACA Penalties! Ensure Affordable Group Insurance Compliance. Protect Your Business & Employees. Stay Informed. Learn More!
Question of the Week - Health Coverage Requirements for Employees
Applicable large employers must offer coverage to full-time employees, while small employers may have state-specific rules.