2025 ACA Employer Reporting (1094-1095 Forms)

This session covers ACA employer reporting for 2025, explaining how Forms 1094 and 1095 are used to enforce coverage requirements under the law. Small employers generally file “B” forms to report basic coverage, while large employers must use more detailed “C” forms to show they offered affordable, adequate coverage to full-time employees. It highlights key concepts like determining employer size, understanding coverage requirements, meeting deadlines, and complying with electronic filing rules, while stressing the importance of accurate reporting and using third-party support to avoid IRS penalties.