Health Coverage Information Reporting Deadlines for Applicable Large Employers are Approaching
Who Must Report? As a governmental, Tribal, tax-exempt or for-profit employer, if you are an applicable large employer you are subject to the Affordable Care Act information reporting requirements. These requirements apply to you whether or not you offered health coverage to your employees. You are an applicable large employer for 2015 if you had 50 or more full-time employees, including full-time equivalent employees, in 2014. What Must You Report? If you were an applicable large employer in 2015, you must file information returns with the IRS and provide statements to each employee who was a full-time employee for at least one month of the year about health coverage you offered or to show that you did not offer health coverage.