The IRS has added a new webpage aimed at assisting Applicable Large Employers (ALEs) in determining their status as an ALE, as well as addressing “what’s trending,” and other resources. The webpage can be accessed at http://www.irs.gov/Affordable-Care- Act/Employers/ACA-Information-Center-for-Applicable- Large-Employers-ALEs.
IRS Releases Final 2015 Versions of ACA Information Returns and Instructions
IRS has finalized the 2015 versions of the following Affordable Care Act (ACA) information returns and their instructions:
Form 1094-B (Transmittal of Health Coverage Information Returns) http://www.irs.gov/pub/irs-prior/f1094b--2015.pdf
Form 1095-B (Health Coverage) http://www.irs.gov/pub/irs-prior/f1095b--2015.pdf
Form 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns) http://www.irs.gov/pub/irs-prior/f1094c--2015.pdf
These forms are required to be filed for the first time in early 2016 for calendar year 2015. The Form 1095-C instructions also offer guidance on the reporting requirements for health reimbursement arrangements.