Employee Benefits Question of the Week: Reporting Requirements

QUESTION: What are the reporting requirements of an applicable large employer (ALE) who chooses not to offer health insurance coverage to their employees?

ANSWER: Every applicable large employer (ALE) must report to the Internal Revenue Service (IRS) and to its full-time employees regardless of whether health coverage was offered during the previous calendar year. ALEs who do not offer health insurance to their full-time employees must report to the IRS identifying themselves as an ALE and that health coverage was not offered on Form 1094-C and Form 1095-C.

ALEs must also furnish to each full-time employee the same Form 1095-C that it provides to the IRS, including identification of the employer and that coverage was not offered to the employee.



Information Reporting by Applicable Large Employers, IRS Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act, IRS (See Q&A’s 3and 4)

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