The ACA reporting requirements for 2015 have been delayed for paper and electronic filers. Under ACA requirements, large employers with more than 50 full time employees or equivalents must file IRS Forms 1094-C and 1095-C with the IRS. The forms must also be distributed to employees containing the detailed health insurance coverage for each month of the 2015 calendar year.
For employers offering group health insurance that file electronically, the date has been moved from March 31 st to June 31 st , 2016. For those that file by paper, the date has been moved from February 29 th to May 31 st , 2016. The extensions apply for employers filing forms under the ACA requirements to the IRS and also to the distribution of the forms to employees who are covered in group health insurance plans.
If you are filing fewer than 250 employees per return, you can file either electronically or by paper. If you have over that number, you will need to file electronically. These filing requirements are regardless of your actual employee head count.