Small Business Taxes & Management

Special Report

Health Care Reporting for Applicable Large Employers


Small Business Taxes & ManagementTM--Copyright 2015, A/N Group, Inc.



Reporting Requirements for Applicable Large Employers

Under the health care law, applicable large employers (ALE)--those with 50 or more full-time employees, including full-time equivalent employees, in the preceding year--are required to report some information regarding health coverage by filing information returns with the IRS and furnishing statements to full-time employees.

If you’re an ALE, you report information about health coverage you offered to each full-time employee, or to show that you didn’t offer coverage to the full-time employee. This information will help the IRS determine whether an employer shared responsibility payment applies to your organization and is also used in determining the eligibility of employees for the premium tax credit.

Here are some key points about the information reporting requirements under the health care law:


How to Report

If you file 250 or more information returns during the calendar year, you must file Form 1095-C and Form 1094-C with the IRS electronically.

You will meet your requirement to furnish a statement to your full-time employees if you provide each full-time employee with a copy of the Form 1095-C that you file with the IRS. Statements must be furnished to employees on paper by mail or hand delivered, unless the recipient affirmatively consents to receive the statement in an electronic format.

For information on using substitute forms and alternative furnishing methods that apply in limited circumstances, see our Questions and Answers about Information Reporting by Employers on Form 1094-C and Form 1095-C and employer reporting requirements. Also, see Publication 5196, Affordable Care Act: Reporting Requirements for Applicable Large Employers.


Copyright 2015 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources.--ISSN 1089-1536

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--Last Update 10/06/15