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 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)

Form 1095-B (Health Coverage)

Form 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns)

Form 1095-C (Employer-Provided Health Insurance Offer and Coverage). 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.