Hello, my name is Ace and I'm your friendly neighborhood expert ACA superhero. Lately, there has been a serious problem affecting this great nation of ours - my arch nemesis, Confusion. And I'm here to tell you that if we work together, we can fight her and come out on top. People have been asking me a lot lately, "Ace, who exactly has to file these new Affordable Care Act information returns?" And I've got to tell you, it brings a tear to my eye that these people can so easily come under the influence of confusion. (I'm sorry, I'm fine, but the American people are not.) So, arm yourselves with this knowledge that is known to keep confusion at bay. Forms 1094-B and 295-B are filed by insurers, small self-funded groups, and individuals who are covered outside of the health insurance marketplace. On the other hand, forms 1094-C and 1095-CR are filed by employers with 50 or more full-time employees. Wait, what are you doing? This is a closed set! You can't be in here! More on that later. In the meantime, stay informed, citizens.