The following applies to employer groups that are considered Applicable Large Employers (ALEs) for the 2015 calendar year and subject to ACA Employer Mandate reporting for 2016.
MARCH 2, 2017: ACA Forms 1095-C to Employees Applicable Large Employers must submit Forms 1095-C to employees no later than March 2, 2017.
FEBRUARY 28, 2017 or MARCH 31, 2017: Submit ACA Forms 1094 and 1095 to IRS Applicable Large Employers must submit Forms 1094 and 1095 to the IRS by February 28 if submitting paper forms or March 31 if submitting electronically.