Not every business needs to file ACA forms in 2016. Yours must if you:
Full time employees are those who worked an average of 30+ hours per week for more than 120 days in 2015. Use the HealthCare.gov FTE Employee Calculator for more information.
The same deadlines for 1099 forms and W-2 forms apply to the 1095 forms. For instance, 2015 tax year filing is required by:
For the 2015 tax year, incorrect filings will not be penalized as long as employers and insurers file on time and make a good-faith effort to comply. In the future, penalties can be as large as $250 per form and up to $3 Million for non-compliance.