NRECA Employee Benefits Weekly

Reminder: ACA Final Data Reports Released

Posted on Posted in Group Benefits

The final data report from NRECA to help your cooperative prepare for the Affordable Care Act (ACA) tax reporting requirements for the 2023 tax year was released today, January 17, 2024. The report was provided through the Message Center to all co-ops in the NRECA Medical Plan, and to those that sponsor a health reimbursement arrangement (HRA) administered by Cooperative Benefits Administrators, Inc. Report notifications were sent to your co-op’s primary benefits administrator, as indicated in NRECA’s records, for the subgroups he or she administers.

ACA tax reporting deadlines
As a reminder, complete ACA tax reporting for the 2023 tax year by the following deadlines:

  • February 28, 2024: File tax reporting returns (Form 1095-B or Form 1095-C) and transmittal forms (Form 1094-B or Form 1094-C) with the Internal Revenue Service (IRS) by paper.
  • March 1, 2024: Provide Form 1095-B or Form 1095-C returns to employees and other covered individuals, as applicable.
  • April 1, 2024*: File tax reporting returns (Form 1095-B or Form 1095-C) and transmittal forms (Form 1094-B or Form 1094-C) with the IRS electronically.

    Note: Electronic filing is required if an employer is filing 10 or more returns in total (including Forms W-2 and 1099, and Forms 1094-C and 1095-C). Previously this requirement only applied to employers filing 250 or more returns. Information on how to register and file electronically is available on irs.gov.

Automatic 30-day extensions may be requested by filing Form 8809 with the IRS before the due date.

For general questions on ACA tax reporting, speak with your field representative. For questions on the NRECA data report for medical plans, contact ifsdatareporting@nreca.coop. For questions on the health reimbursement arrangement data reports, contact Dianne Payne at 703.907.6426 or dianne.payne@nreca.coop. You also can contact the Member Contact Center at 866.673.2299 or contactcenter@nreca.coop.

*March 31 falls on a Sunday in 2024, pushing the deadline to the next business day, April 1, 2024.


This article is provided for informational purposes only. NRECA isn’t authorized to provide tax or legal advice to co-ops about this topic. Co-ops should seek confirmation of this information from their tax or legal advisors.

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