Key ACA Reporting Requirements and Deadlines Coming Up in 2022

Since it was passed in 2010, the Affordable Care Act (ACA) has been an incredibly important – and notoriously difficult – regulation for HR Leaders to monitor and comply with. Each year has presented new challenges, with federal ACA requirements constantly in flux and state ACA legislation changes that can be difficult to interpret and even harder to keep track of.

We’re here to help. Keep reading and bookmark this page so you can reference the ACA deadlines and changes you’ll need to keep track of in the upcoming year.

2022 ACA Deadlines (for the 2021 Tax Reporting Year)

These deadlines relate to filing employer 1095-B/C forms for the 2021 tax reporting year.

Federal ACA Filing Deadlines

• February 28, 2021 –  Paper filing deadline with IRS (only permitted if filing fewer than 250 forms)
• March 2, 2022 –  Recipient copy deadline for 1095 Form (extended from original January 31, 2022 deadline)
• March 31, 2021 – eFiling deadline with IRS

State ACA Filing Deadlines 

After Congress eliminated the individual mandates that were under the ACA, states have begun implementing their own which employers are required to track and file for. While many of these state mandates have yet to go live, these 5 have announced their employer reporting deadlines for 2022:

• California – March 31, 2022 (Furnishing deadline – January 31, 2022)
• District of Columbia – April 30, 2022
• Massachusetts – March 31, 2022
• New Jersey – March 31, 2022
• Rhode Island – March 31, 2022 

States Considering ACA Employer Reporting Requirements:

• Connecticut
• Hawaii
• Maryland
• Minnesota
• Washington

The current pandemic situation has changed dates, but much of the ACA itself has remained similar in the past several years from an employer perspective, aside from small adjustments to account for changes in inflation. Despite this, accurate ACA reporting remains critical and employers are held accountable for any discrepancies or delays in filing. 

Reminder: Despite several repeal attempts, employers are still required to offer health care coverage to employees.

ACA 1095 Form Requirements

There are several specific forms that need to be completed and submitted to meet ACA compliance requirements. Keep in mind that solutions exist to expedite 1095 form printing and distribution process, like the ACA Fulfillment Services we offer here at PlanSource<