Compliance Bulletin
Employers Must File ACA Returns Electronically by March 31, 2026
The Affordable Care Act (ACA) created reporting requirements under Internal Revenue Code (Code) Sections 6055 and 6056. Under these rules, certain employers must provide information to the IRS about the health plan coverage they offer (or do not offer) to their employees.
Under the original rules, any reporting entity that was required to file at least 250 individual statements under Sections 6055 or 6056 had to file electronically. However, on Feb. 23, 2023, the IRS released a final rule which lowers the 250-return threshold for mandatory electronic reporting to 10 returns. As a result, most reporting entities are now required to complete their ACA reporting electronically.
This ACA Compliance Bulletin describes the process for reporting electronically under Sections 6055 and 6056.
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