FAQs on Employer Reporting Requirements

This guide presents frequently asked questions regarding employer reporting obligations related to health plan information and participant coverage data as mandated by the IRS. It outlines the requirements for applicable large employers (ALEs) to report using Forms 1094 and 1095, which are essential for compliance with the Affordable Care Act (ACA). The document addresses various topics, including how to determine ALE status, measure full-time employee status, and assess affordability of coverage. It details the calculation steps for determining ALE status and explains the two methods available for measuring full-time status. Additionally, it discusses the criteria for affordability under §4980H and the implications of using different affordability safe harbors. The guide also clarifies the coding differences between offer codes on Form 1095-C and how reporting is managed for aggregated ALE groups. Each question is designed to assist employers in navigating their reporting responsibilities effectively.