4980h Indicatore Di Sollievo Transitorio Forex

Per le ultime informazioni sugli sviluppi relativi al modulo 1094-C, Trasmissione di dal datore di lavoro offrono l'assicurazione sanitaria e copertura restituisce le informazioni, e il modulo 1095-C, dal datore di lavoro offrono l'assicurazione sanitaria e copertura, e le istruzioni, come la legislazione emanata dopo che sono stati pubblicati, andare a irs. govform1094c e irs. govform1095c. Che cosa Nuove revisioni modulo. Su modulo 1094-C, la linea 22, la scatola B è designato 8220 riservati. 8221 La qualificazione Offrire metodo di transizione di Soccorso non è applicabile per il 2016. Nella parte III, colonna (b), 8220 Sezione 4980H 8221 è stato inserito prima 8220 full time Conte per ALE membro 8221 per ricordare filer che la definizione della parte 4980H di 8220 pieno - time dipendente 8221 si applica ai fini di questa colonna, non qualsiasi altra definizione che un ALE membri possono usare per altri scopi. Su modulo 1095-C, il linguaggio 8220 Non allegare alla dichiarazione dei redditi. Tenere per i record. 8221 è stato inserito sotto il titolo del modulo per informare il destinatario che formano 1095-C non deve essere presentata con il ritorno. Sulla linea 15 il titolo è stato rivisto a leggere 8220 dipendenti contributo necessario (vedi istruzioni). 8221 Altri cambiamenti minori chiarendo gli sono stati fatti per entrambe le forme. Modifiche a codici. Codice 1I per il modulo 1095-C, linea 14, e il codice 2I per il modulo 1095-C, la linea 16, non sono più applicabili e sono stati riservati. Nuovi codici 1J e 1K sono stati aggiunti per il modulo 1095-C, la linea 14. Per ulteriori informazioni, vedere le istruzioni per il modulo 1095-C, linea 14 e la linea 16. sollievo di transizione. Diverse forme di sollievo transizione erano disponibili per i datori di lavoro per il 2015 nelle sezioni 4980H e 6056, ma il sollievo di transizione limitato solo continua ad applicarsi nel 2016. I riferimenti alla transizione sollievo che applicata solo nell'anno civile 2015 sono stati rimossi. Le descrizioni delle altre forme di sollievo di transizione sono state modificate per chiarire per quali mesi nel 2016 si applica il sollievo di transizione. Per una descrizione del rilievo e quando si applica, si veda la Sezione 4980H transizione Sollievo per il 2015 del Piano anni. Informazioni aggiuntive Per informazioni relative alla Affordable Care Act, visitare irs. govuacAffordable-Care-Act-Tax-Fondi-casa. Per i regolamenti finali ai sensi della sezione 6056, Comunicazione di informazioni da datori di lavoro di grandi dimensioni vigenti in materia di assicurazione copertura offerta nell'ambito dei piani dal datore di lavoro, vedere T. D. 9661, 2014-13 I. R.B. 855, a irs. govirb2014-13IRBar09.html. Per i regolamenti finali ai sensi della sezione 6055, comunicazione delle informazioni sulla copertura Minimum Essential, vedere T. D. 9660, 2014-13 I. R.B.842, a irs. govirb2014821113IRBar08.html. Per i regolamenti finali ai sensi della sezione 4980H, responsabilità condivisa per i datori di lavoro quanto riguarda la copertura sanitaria, vedi T. D. 9655, 2014-9 I. R.B. 541, a irs. govirb2014-9IRBar05.html. Per le risposte alle domande più frequenti riguardanti i datori di lavoro condiviso disposizioni responsabilità e informazioni sulla presentazione dei relativi requisiti, visitare IRS. gov. Per informazioni relative al deposito moduli 1094-C e 1095-C visita elettronico irs. govfor-Tax-ProsSoftware-DevelopersInformation-ReturnsAffordable-Care-Act-Information-Return-AIR-Program. Per ulteriori indicazioni e le modifiche regolamentari proposte relative alla sezione 6055, tra cui chiarimenti in merito agli obblighi di segnalazione per i fornitori di copertura essenziale minimo e l'obbligo di sollecitare l'TIN di ogni singolo oggetto ai fini della comunicazione di informazioni copertura sanitaria, vedere proposto sezione Regolamento 1,6055 -1 (h) e la sezione regolamenti 301,6724-1. Istruzioni generali forForms 1094-C e 1095-C vedi definizioni. in seguito, per i termini chiave usati in queste istruzioni. Scopo del Modulo I datori di lavoro con 50 o più dipendenti a tempo pieno (compresi i dipendenti equivalenti a tempo pieno) nell'uso precedente Form 1094-C e 1095-C di riferire le informazioni richieste ai punti 6055 e 6056 sulle offerte di copertura sanitaria e l'iscrizione in copertura sanitaria per i propri dipendenti. Modulo 1094-C deve essere utilizzato per riferire le informazioni di riepilogo IRS per ogni ALE membro e per trasmettere le forme 1095-C per l'IRS. Modulo 1095-C viene utilizzato per segnalare informazioni su ogni dipendente per l'IRS e al dipendente. Forme 1094-C e 1095-C sono utilizzati per determinare se un ALE membro deve un pagamento nell'ambito del datore di lavoro condiviso disposizioni di responsabilità di cui alla sezione 4980H. Modulo 1095-C è utilizzato anche per determinare l'ammissibilità dei dipendenti per il credito d'imposta premio. I membri ALE che offrono una copertura auto-assicurato dal datore di lavoro di utilizzare anche modulo 1095-C di comunicare le informazioni per l'IRS e ai dipendenti circa gli individui che hanno una copertura essenziale minima sotto il piano di datore di lavoro e, pertanto, non sono responsabili per l'individuo pagamento responsabilità condivisa per la mesi che sono coperti sotto il piano. Il quale deve depositare una birra membro deve presentare una o più forme 1094-C (tra cui un modulo 1094-C designato come autorevole Trasmissione, anche il deposito di molteplici forme 1094-C), e deve presentare un modulo 1095-C per ogni dipendente che era un dipendente a tempo pieno della ALE membro per qualsiasi mese dell'anno civile. In generale, l'ALE membro è tenuto a fornire una copia del modulo 1095-C (o di un modulo sostitutivo) al dipendente. Un membro ALE è, in genere, una sola persona o ente che è un grande datore di lavoro applicabile, o se del caso, ogni persona fisica o giuridica che è un membro di un gruppo aggregato ALE. Un grande datore di lavoro applicabile, in generale, è un datore di lavoro con 50 o più dipendenti a tempo pieno (compresi i dipendenti equivalenti a tempo pieno) nel corso dell'anno precedente. Ai fini della determinazione se un datore di lavoro o un gruppo di datori di lavoro è un grande datore di lavoro applicabile, tutti i membri ALE sotto controllo comune (un gruppo aggregato ALE) sono aggregati insieme. Se il gruppo aggregato ALE, tenendo conto dei dipendenti di tutti i membri ALE nel gruppo, ha impiegato mediamente 50 o più dipendenti a tempo pieno (compresi i dipendenti equivalenti a tempo pieno) nei giorni feriali durante l'anno civile precedente, quindi l'ALE aggregati Group è un grande datore di lavoro applicabile e ogni datore di lavoro separato all'interno del gruppo è un membro ALE. Ogni ALE membro è tenuto a depositare le forme 1094-C e 1095-C di reporting offerte di copertura ai propri dipendenti a tempo pieno (anche se il ALE membro ha meno di 50 dipendenti a tempo pieno della propria). Per ulteriori informazioni su cui i datori di lavoro sono soggetti alle disposizioni del datore di lavoro una responsabilità condivisa di sezione 4980H, vedere datore di lavoro nella sezione Definizioni di queste istruzioni. Per ulteriori informazioni su come determinare dipendenti a tempo pieno, vedere full time nella sezione Definizioni di queste istruzioni, che include le informazioni sul trattamento dei nuovi assunti e dipendenti in limitati periodi non di valutazione. Ai fini della segnalazione dei Form 1094-C e 1095-C, un impiegato in una limitata non imposizione Periodo non è considerato un dipendente a tempo pieno durante quel periodo. Segnalazione da datori di lavoro ThatSponsor auto-assicurati Salute Piani Un datore di lavoro che offre una copertura sanitaria attraverso un piano di salute auto-assicurato deve comunicare informazioni su ogni singolo iscritto a tale copertura. Per un datore di lavoro che è un membro ALE, queste informazioni devono essere riportate sul modulo 1095-C, parte III, per qualsiasi dipendente che è iscritto nella copertura (e qualsiasi coniuge o dipendente di tale dipendente). Vedi sotto per la possibilità di presentare il modulo 1094-B e il modulo 1095-B, piuttosto che la forma 1094-C e il modulo 1095-C, a segnalare la copertura di alcune non dipendenti. I membri ALE che offrono copertura sanitaria attraverso una auto-assicurato piano di salute dal datore di lavoro deve completare il modulo 1095-C, parti I, II, e III, per qualsiasi dipendente che si iscrive nella copertura sanitaria, se il lavoratore è un pieno dipendente a tempo per qualsiasi mese dell'anno civile. Per dipendenti a tempo pieno iscritti in una copertura auto-assicurato ALE Member8217s, tra cui un dipendente che era un dipendente a tempo pieno per almeno un mese dell'anno solare, la ALE membro deve completare il modulo 1095-C, parte II, secondo le istruzioni generalmente applicabili, e non devono inserire il codice 1G sulla linea 14 per ogni mese. Per un dipendente iscritto in una copertura auto-assicurato ALE Member8217s che non è un dipendente a tempo pieno per ogni mese dell'anno di calendario (il che significa che per tutti i 12 mesi di calendario il dipendente non era un dipendente a tempo pieno), per il modulo 1095- C, parte II, l'ALE membro deve inserire il codice 1G on line 14 nei 8220 tutti i 12 mesi 8221 colonne o nelle caselle di fatture separate per tutti i 12 mesi di calendario, e il ALE membro può non completo, parte II, le linee 15 e 16. un datore di lavoro che offre una copertura sanitaria di auto-assicurati dal datore di lavoro, ma non è un membro ALE non deve presentare forme 1094-C e 1095-C, ma dovrebbe invece presentare forme 1094-B e 1095-B per riportare le informazioni per i dipendenti che iscrive la copertura sanitaria di auto-assicurati dal datore di lavoro. Se un membro ALE sta offrendo una copertura sanitaria per i dipendenti diversi nell'ambito di un piano di auto-assicurati, ad esempio attraverso un piano di salute dell'assicurato o di un piano di salute multiemployer, l'emittente dell'assicurazione o lo sponsor del piano di fornire la copertura è necessario per arredare le informazioni sulla loro copertura sanitaria a tutti i dipendenti iscritti, e il ALE membro non dovrebbe forma completa 1095-C, parte III, per i dipendenti. Segnalazione di iscrizione Informationfor non dipendenti: optionto Utilizzare i moduli 1094-B 1095-B Utenti ALE che offrono copertura sanitaria di auto-assicurati dal datore di lavoro a non dipendenti che si iscrivono nella copertura possono utilizzare moduli 1094-B e 1095-B, piuttosto che la forma 1095-C, parte III, a riferire la copertura per gli individui e gli altri membri della famiglia. A tale scopo, un non-dipendente include, per esempio, un amministratore non dipendente, un individuo che era un impiegato in pensione durante tutto l'anno, o un cobra beneficiario non dipendenti, tra cui un ex dipendente cessato nel corso di un anno precedente . Per informazioni sulla segnalazione per i non dipendenti iscritti in un auto-assicurato piano di salute dal datore di lavoro utilizzano moduli 1094-B e 1095-B, vedere le istruzioni per quelle forme. Per i membri ALE che scelgono di usare modulo 1095-C di riferire informazioni sulla copertura per i non dipendenti iscritti in un auto-assicurato piano di salute dal datore di lavoro, consultare le istruzioni specifiche per il modulo 1095-C, individui Parte III8212Covered (Linee 17.821.122), più tardi . Modulo 1095-C può essere utilizzato solo se la persona fisica identificata sulla linea 1 ha un SSN. Dichiarazioni sostitutive ai destinatari Se non si sta utilizzando il modulo ufficiale IRS di fornire dichiarazioni ai destinatari, vedere Pub. 5223, regole generali e specifiche per Affordable Care Act sostitutivi Forme 1095-A, 1094-B, 1095-B, 1094-C e 1095-C, il che spiega i requisiti per il formato e il contenuto delle dichiarazioni sostitutive ai destinatari. Si possono sviluppare da soli o acquistare da una stampante privata. dichiarazioni sostitutive forniti ai destinatari possono essere in formato ritratto però, ritorna sostitutivi depositati presso l'IRS utilizza carta devono essere stampati in formato orizzontale. Autorevole Transmittal per ALEMembers Archiviazione più moduli 1094-C Un modulo 1094-C deve essere presentata quando un file ALE gli uno o più moduli 1095-C. Un ALE membro può scegliere di registrare molteplici forme 1094-C, ciascuno accompagnato da forme 1095-C per una parte dei suoi dipendenti, a condizione che un modulo 1095-C è archiviato per ogni dipendente per il quale è richiesto il ALE Stati file. Se un file ALE Stati più di una forma 1094-C, uno (e uno solo) Modulo 1094-C depositati dalla ALE membro devono essere identificati sulla linea 19, parte I, come l'autorevole Trasmissione, e, sul autorevole Trasmissione, il ALE membro deve riportare alcuni dati aggregati per tutti i dipendenti a tempo pieno e tutti i dipendenti, a seconda dei casi, della ALE membro. Datore di lavoro A, un membro ALE, file di un singolo modulo 1094-C, allegando Forme 1095-C per ciascuno dei suoi 100 dipendenti a tempo pieno. Questo modulo 1094-C deve essere identificato come l'autorevole Transmittal sulla linea 19, e il resto del modulo compilato come indicato nelle istruzioni per la linea 19, in seguito. Datore di lavoro B, un membro ALE, i file di due forme 1094-C, una per ciascuna delle sue due divisioni operative, Divisione X e Y. Division (Divisione X e Y sono Divisione unità della stessa Stati ALE, e quindi sia di report sotto lo stesso EIN non sono membri di un gruppo aggregato ALE.) attaccato su un modulo 1094-C sono forme 1095-C per i 200 dipendenti a tempo pieno della divisione X, e attaccato all'altro modulo 1094-C sono forme 1095-C per i 1.000 dipendenti a tempo pieno della divisione Y. una di queste forme 1094-C dovrebbe essere identificata come l'autorevole Trasmissione on line 19, e dovrebbe includere i dati a livello aggregato datore di lavoro per tutti i 1.200 dipendenti a tempo pieno di lavoro B, nonché il numero totale dei dipendenti del datore di lavoro B, a seconda dei casi, come richiesto nelle parti II, III, e IV della Forma 1094-C. La forma other 1094-C non deve essere identificato come l'autorevole Trasmissione on line 19, dovrebbe riferire sulla linea 18 solo il numero delle Forme 1095-C che sono attaccati a quella forma 1094-C, e dovrebbe lasciare le restanti sezioni del modulo vuota come indicato nelle istruzioni per la linea 19, in seguito. Ogni ALE membro deve presentare la sua proprie forme 1094-C e 1095-C sotto la propria separata EIN, anche se il ALE membro fa parte di un gruppo aggregato ALE. No autorevole Transmittal dovrebbe essere archiviato per un gruppo aggregato ALE. Si supponga che datore di lavoro A dell'esempio 1 è un membro dello stesso gruppo aggregato ALE come datore di lavoro B dell'esempio 2. Di conseguenza, datore di lavoro A e B di lavoro sono Membri ALE separati di deposito di cui EIN separati. Forme 1094-C dovrebbe essere depositato nello stesso modo indicato negli esempi 1 e 2. Un lavoro dovrebbero includere solo le informazioni sui dipendenti del datore di lavoro A nella sua autorevole Trasmissione e datore di lavoro B dovrebbero includere solo le informazioni sui dipendenti del datore di lavoro B nella sua autorevole Transmittal . No autorevole Transmittal deve essere depositata per il gruppo aggregato ALE trasmissione dei dati combinati per i dipendenti sia il datore di lavoro A e B. Norme analoghe valgono per una unità governativa che ha delegato le proprie responsabilità di segnalazione per alcuni dei suoi dipendenti di un altro ente governativo governativa Unit8212see designate ( DGE) nella sezione Definizioni di queste istruzioni per ulteriori informazioni. Nel caso di una unità governativa che ha delegato le proprie responsabilità di segnalazione per alcuni dei suoi dipendenti, l'Unità governativa deve garantire che tra le molteplici forme 1094-C depositati da o per conto delle forme di governo unità trasmittente 1095-C per i Unit8217s governative dipendenti, una delle forme presentate 1094-C è designato come l'autorevole Trasmissione e rapporti di dati aggregati a livello di datore di lavoro per l'unità governativa, come richiesto nelle parti II, III, e IV della Forma 1094-C. County è un gruppo aggregato ALE ALE composta da membri School District, Distretto di polizia, e la contea Ufficio Generale. Distretto scolastico indica lo stato di riferire a nome dei docenti e rapporti per se stessa per i suoi restanti dipendenti a tempo pieno. In questo caso, sia il distretto scolastico o lo Stato devono presentare una autorevole Transmittal segnalazione dati aggregati a livello di datore di lavoro per il distretto scolastico. Una forma 1095-C per EachEmployee di ALE Iscritto da ciascun dipendente a tempo pieno di un membro ALE, ci deve essere un solo modulo 1095-C ha presentato istanza di lavoro con gli Stati ALE. Ad esempio, se un ALE Stati segnala separatamente per ciascuna delle sue due divisioni, la ALE membro deve combinare le informazioni dell'offerta e la copertura a tutti i dipendenti che hanno lavorato in entrambe le divisioni nel corso dell'anno civile in modo che un singolo modulo 1095-C è archiviato per la anno civile per il dipendente che riporta le informazioni per tutti i 12 mesi dell'anno solare da che gli ALE. Al contrario, un dipendente a tempo pieno che lavora per più di un membro ALE che è un membro della stessa ALE aggregati deve ricevere un modulo 1095-C separati gli uni dagli Stati ALE. Per ogni mese di calendario in cui un dipendente a tempo pieno lavora per più di un membro ALE di un gruppo aggregato ALE, un solo ALE membro viene considerato come il datore di lavoro che dei dipendenti ai fini di comunicazione (in genere, l'ALE membro per il quale il dipendente ha lavorato il maggior numero di ore di servizio), e solo che i rapporti ALE del membro che dipendente per il mese di calendario. Gli altri Stati ALE non è tenuto a segnalare per quel dipendente per quel mese di calendario, a meno che gli altri Stati ALE è comunque tenuto a depositare modulo 1095-C per quella dipendente perché l'individuo era un dipendente a tempo pieno di che gli ALE per un diverso mese dello stesso anno solare. In questo caso, l'individuo può essere trattata come non sia dipendente che gli ALE a tale mese. Se in queste regole, un ALE membro non è tenuto a riferire per un dipendente per qualsiasi mese dell'anno solare, l'ALE membro non è tenuto a segnalare per quel dipendente a tempo pieno per l'anno civile. Per una descrizione delle norme relative alla determinazione che ALE membro in un gruppo aggregato ALE è trattato come il datore di lavoro per un mese in questo problema, vedere la definizione di dipendenti. Datore di lavoro A e B di lavoro sono Membri ALE separati che appartengono allo stesso gruppo ALE aggregati. Sia il datore di lavoro A e B la copertura offerta attraverso il piano sanitario AB, che è un piano assicurato. In gennaio e febbraio, i dipendenti ha 130 ore di servizio per lavoro A e nessun ore di servizio per il datore di lavoro B. Nel mese di marzo, dipendente dispone di 100 ore di servizio per lavoro A e 30 ore di servizio per lavoro B. Nel mese di aprile fino a dicembre, dipendenti ha 130 ore di servizio per datore di lavoro B e non ore di servizio per il datore di lavoro A. datore di lavoro a è il datore di lavoro dei dipendenti per scopi di deposito per gennaio, febbraio e marzo. Datore di lavoro A dovrebbe presentare il modulo 1095-C per la segnalazione dei dipendenti offerte di copertura utilizzando il codice appropriato sulla linea 14 di gennaio, febbraio e marzo, dovrebbe completare le linee 15 e 16 per le istruzioni, e dovrebbe includere dipendenti nel conteggio dei dipendenti totali e dipendenti a tempo pieno riferito per quei mesi sul Form 1094-C. Per i mesi di aprile a dicembre, su modulo 1095-C, datore di lavoro A dovrebbe inserire il codice 1H (nessuna offerta di copertura) sulla linea 14, lascia la linea 15 in bianco, e inserire il codice 2A (non un dipendente) sulla linea 16 (in quanto dipendenti è trattato come un dipendente del datore di lavoro B e non come un dipendente del datore di lavoro a in quei mesi), e dovrebbe escludere i dipendenti dal conteggio del totale dei dipendenti e dei dipendenti a tempo pieno riferito per quei mesi su modulo 1094-C. Quando Per file può soddisfare il requisito di presentare form 1094-C e 1095-C, se le forme sono affrontate in modo adeguato e spediti entro la data di scadenza. Se la data di scadenza regolare cade di Sabato, Domenica o festivo, file il giorno lavorativo successivo. Un giorno lavorativo è un giorno che non è un Sabato, Domenica o festivo. In generale, è necessario presentare form 1094-C e 1095-C entro il 28 febbraio, se il deposito su carta (o il 31 marzo, se il deposito elettronicamente) dell'anno successivo all'anno civile al quale si riferisce il ritorno. Per l'anno solare 2016, Moduli 1094-C e 1095-C sono tenuti ad essere presentata entro il 28 febbraio, 2017, o 31 MARZO 2017, se il deposito elettronicamente. Vedere arredamento Forme 1095-C ai dipendenti per informazioni su quando Modulo 1095-C deve essere fornita. Le estensioni È possibile ottenere una proroga automatica di 30 giorni di tempo per presentare compilando Modulo 8809, domanda di proroga del termine per presentare le dichiarazioni di informazione. Il modulo può essere presentata su supporto cartaceo, o attraverso il sistema antincendio sia come fill-in forma o un file elettronico. Nessuna firma o spiegazione è necessaria per l'estensione. Tuttavia, è necessario file Form 8809 entro la data di scadenza dei rendimenti, al fine di ottenere l'estensione di 30 giorni. In determinate condizioni di disagio si può chiedere una proroga ulteriore di 30 giorni. Vedere le istruzioni per la forma 8809 per ulteriori informazioni. Come applicare. Non appena si sa che è necessaria una proroga di 30 giorni di tempo per presentare, sotto forma di file 8809. Vedere le istruzioni per la forma 8809. mail o fax Modulo 8809 utilizzando l'indirizzo e il numero di telefono indicati nelle istruzioni. È possibile inviare la richiesta di proroga on-line attraverso il sistema antincendio. Siete invitati a presentare le richieste utilizzando il modulo di fill-in online. Vedere Pub. 1220, parte B, per ulteriori informazioni sul deposito on-line o per via elettronica. Dove file Se si sono tenuti a presentare 250 o più restituisce informazioni, è necessario presentare elettronicamente. Il 250-o-più requisito si applica separatamente a ciascun tipo di modulo archiviato e separatamente per i rendimenti originali e corretti. Ad esempio, se è necessario presentare 500 Forme 1095-B e 100 Forme 1095-C, è necessario presentare forme 1095-B elettronicamente, ma non sono tenuti a presentare form 1095-C elettronicamente. Se si dispone di 150 Forme 1095-C per correggere, si può presentare i rendimenti corretti sulla carta perché cadono sotto la soglia di 250. Tuttavia, se si dispone di 300 Forme 1095-C per correggere, devono essere registrata elettronicamente. Il requisito di deposito elettronico non si applica se richiedere e ricevere una rinuncia disagio. L'IRS vi incoraggia a file elettronicamente, anche se vi sono la presentazione meno di 250 rendimenti. Rinuncia. Per ricevere una rinuncia dal deposito richiesta di informazioni via telematica, presentazione del modulo 8508. Siete invitati a file Form 8508, almeno 45 giorni prima della data di scadenza dei rendimenti, ma non oltre la data di scadenza del ritorno. L'IRS non elabora le richieste di deroga fino al 1 ° gennaio dell'anno solare i rendimenti sono dovuti. Non si può richiedere un esonero per più di un periodo d'imposta alla volta. Se avete bisogno di una rinuncia per più di un periodo d'imposta, è necessario riapplicare al momento opportuno ogni anno. Se viene approvata una deroga per i ritorni originali, qualche correzione per gli stessi tipi di ritorni saranno coperti dalla rinuncia. Tuttavia, se si presenta rendimenti originali elettronicamente, ma si desidera inviare le correzioni sulla carta, una rinuncia deve essere approvato per le correzioni, se si deve presentare a 250 o più correzioni. Se si riceve una rinuncia approvato, non inviare una copia di esso al centro di assistenza, dove si file vostre dichiarazioni di carta. Mantenere la rinuncia solo per i record. Se siete obbligati alla presentazione telematica ma non riescono a farlo, e non si dispone di una rinuncia approvato, si può essere soggetti a una sanzione di 260 per il ritorno per il mancato presentare elettronicamente a meno che non si stabilisce giusta causa. Tuttavia, è possibile archiviare fino a 250 ritorni su carta quei ritorni non saranno soggetti ad una sanzione per il mancato presentare elettronicamente. La pena si applica separatamente ai ritorni originali e rendimenti corretti. Pub. 5165, Guida per il deposito elettronico Affordable Care Act (ACA) restituisce le informazioni per gli sviluppatori di software e Trasmettitori (attualmente in fase di sviluppo per l'elaborazione Anno 2017), precisa le procedure di comunicazione, i formati di trasmissione, le regole di business, procedure di validazione, e spiega quando un ritorno sarà accettato, accettato con errori o respinti per le dichiarazioni presentate elettronicamente per anno solare 2016 attraverso il sistema di ACA informazione di ritorno (AIR). Per sviluppare software per l'utilizzo con il sistema di AIR, gli sviluppatori di software, trasmettitori, e gli emittenti, compresi i deputati ALE limatura le proprie forme 1094-C e 1095-C, dovrebbe utilizzare le linee guida fornite nel pub. 5165 insieme con l'Extensible Markup Language (XML) schemi pubblicato IRS. gov. Promemoria. Le direzioni di formattazione in queste istruzioni (per esempio, le indicazioni per entrare nel EIN 9 cifre compreso il trattino sulla linea 2 del modulo 1094-C) sono per la preparazione delle dichiarazioni di carta. Al momento del deposito forme elettronicamente, la formattazione esposto negli schemi XML e regole di business pubblicati sul IRS. gov deve essere seguita piuttosto che le istruzioni di formattazione in queste istruzioni. Per ulteriori informazioni per quanto riguarda l'archiviazione elettronica, vedere pub. 5164 e 5165. I ritorni sostitutivi Archiviato con l'IRS si incontra il requisito di fornire modulo 1095-C per un dipendente se il modulo viene adeguatamente indirizzata e spedita entro la data di scadenza. Se la data di scadenza regolare cade di Sabato, Domenica o festivo, file il giorno lavorativo successivo. Un giorno lavorativo è un giorno che non è un Sabato, Domenica o festivo. Un ALE membro deve fornire un modulo 1095-C a ciascuno dei suoi dipendenti a tempo pieno entro il 31 gennaio dell'anno successivo a quello in cui il modulo 1095-C si riferisce. Forme 1095-C per l'anno solare 2016 dovranno essere forniti entro il 31 gennaio 2017. Per ulteriori informazioni sui metodi di arredo alternativi per i datori di lavoro, si veda A. qualificazione Offerta metodo. Filer della Forma 1095-C possono troncare il numero di previdenza sociale (SSN) di un individuo (il dipendente o qualsiasi membro della famiglia della copertura ricevere dipendente) sul Modulo dichiarazioni 1095-C forniti ai dipendenti, mostrando solo le ultime quattro cifre del SSN e sostituendo le prime cinque cifre con asterischi () o Xs. Troncamento non è consentito su moduli depositati presso l'IRS. Inoltre, un numero di identificazione datore di lavoro ALE Utenti (EIN) non può essere troncato sul bilancio forniti ai dipendenti o le forme depositati presso l'IRS. Salvo quanto previsto di seguito, le dichiarazioni devono essere fornite su carta per posta (o consegnata a mano), a meno che il destinatario affermativamente acconsente a ricevere la dichiarazione in formato elettronico. Se mail, la dichiarazione deve essere inviata ai employee8217s all'ultimo indirizzo permanente, o se è noto alcun indirizzo permanente, ai employee8217s indirizzo temporaneo. Consenso per arredare dichiarazione elettronicamente. Un membro ALE è necessario per ottenere il consenso affermativa a fornire una dichiarazione elettronicamente. Questo requisito assicura che le dichiarazioni sono fornite elettronicamente solo per gli individui che sono in grado di accedervi. Il consenso deve riguardare specificamente per ricevere il modulo 1095-C elettronicamente. Un individuo può acconsentire su carta o per via elettronica, come ad esempio via e-mail. Se il consenso è sulla carta, l'individuo deve confermare il consenso elettronicamente. Una dichiarazione può essere fornita elettronicamente via e-mail o informando l'individuo come accedere alla dichiarazione sul sito web ALE Member8217s. Rendiconti di copertura nell'ambito di un piano di salute espatriato, tuttavia, può essere fornita per via elettronica a meno che il destinatario rifiuta esplicitamente di acconsentire a ricevere la dichiarazione in formato elettronico. Informazioni specifiche sui consensi per arredare dichiarazioni elettronicamente può essere trovato nella sezione Regolamenti 301,6056-2. Le estensioni di tempo per arredare dichiarazione ai destinatari. È possibile richiedere una proroga di tempo per fornire le dichiarazioni ai destinatari mediante l'invio di una lettera al Internal Revenue Service, All'attenzione di: estensione del tempo Coordinatore, 240 Murall Drive, posta stop 4360, Kearneysville, WV 25430. La lettera deve includere (a) filer nome, (b) Filer TIN, (c) l'indirizzo Filer, (d) tipo di ritorno, (e) una dichiarazione che la richiesta di estensione è di fornire dichiarazioni ai destinatari, (f) motivo per il ritardo, e (g) la firma del il filer o un agente autorizzato. La richiesta deve essere inviate entro la data in cui le dichiarazioni sono dovute ai destinatari. Se viene approvata la richiesta di proroga, in genere vi sarà concesso un massimo di 30 giorni in più per arredare le dichiarazioni dei destinatari. Ai fini della richiesta di una proroga di tempo per fornire le dichiarazioni, il termine si intende la filer ALE membro, o il governo entità designata, se applicabile. Informazioni segnalazione sanzioni. Tutti i datori di lavoro soggetti al datore di lavoro condivisi disposizioni di responsabilità e di altri datori di lavoro che sponsorizzano piani di salute gruppo di auto-assicurati che non riescono a rispettare le informazioni applicabili requisiti di segnalazione possono essere soggetti alle disposizioni generali di penalizzazione di reporting per il mancato presentare informazioni corrette rendimenti e il fallimento per arredare dichiarazioni beneficiario corrette. Per i ritorni devono essere rese e le dichiarazioni richieste per essere forniti del 2016 l'anno fiscale rendimenti, vale quanto segue. La pena per il mancato presentare un corretto ritorno informazioni sono 260 per ciascuna delle quali si verifica l'errore, con la pena totale per un anno civile non superare 3.193.000. La sanzione per il mancato di fornire una dichiarazione beneficiario corretta è 260 per ogni affermazione per la quale si verifica l'errore, con la pena totale per un anno civile non superare 3.193.000. Norme speciali si applicano che aumentano la per-dichiarazione e sanzioni totali se vi è intenzionale violazione del requisito di presentare le dichiarazioni e arredare le dichiarazioni richieste. Linea 1. Immettere il nome dei datori di lavoro. Il datore di lavoro è il ALE membro. Linea 2. Inserire l'Employer Identification Number ALE Member8217s (EIN). Non inserire un SSN. Inserire il EIN 9 cifre incluso il cruscotto. Se si sta Modulo di deposito 1094-C, un EIN valida è richiesto al momento del modulo è archiviato. Se un EIN valida non viene fornito, Modulo 1094-C non verrà elaborato. Se non si dispone di un EIN, è possibile fare domanda per uno online. Vai a IRS. gov ed entrare 8220EIN8221 nella casella di ricerca. È possibile applicare anche per fax o per posta Modulo SS-4, Domanda di Employer Identification Number, per l'IRS. Vedi le istruzioni per Form SS-4 e pub. 1635, Employer Identification Number. Linee 382116. Inserire le Member8217s ALE indirizzo completo (compreso camera o suite no., Se applicabile). Questo indirizzo deve corrispondere all'indirizzo ALE Member8217s utilizzato su modulo 1095-C. Linee 7 e 8. Inserire il nome e il numero di telefono della persona da contattare, che è competente per eventuali domande del IRS per quanto riguarda il deposito delle informazioni riportate o sulle forme 1094-C o 1095-C. (Questo può essere diverso da quello le informazioni di contatto sulla linea 10 della Forma 1095-C.) Se sei un governativa entità designata (DGE) la presentazione per conto di un ALE Stati, linee complete 9821116. Se non sei un deposito per conto DGE di un ALE membro non linee complete 9821116. al contrario, passare alla linea 18. vedere designate governativa Entity (DGE) nella sezione Definizioni di queste istruzioni. Linea 9. Se un DGE è il deposito per conto del ALE membro, immettere il nome del DGE. Linea 10. Inserire il EIN DGE8217s (compreso il trattino). Non inserire un SSN. Se sei un DGE che viene Modulo di deposito 1094-C, un EIN valida è richiesto al momento del ritorno è archiviato. Se un EIN valida non viene fornito, il ritorno non sarà processata. Se il DGE non ha un EIN al momento del deposito Modulo 1094-C si può ottenere un EIN mediante l'applicazione on-line su IRS. gov o per fax o per posta un modulo compilato SS-4. Vedi le istruzioni per Form SS-4 e pub. 1635. Linee 11821114. Inserire le DGE8217s indirizzo completo (compreso camera o suite no), se applicabile. Le linee 15 e 16. Inserire il nome e il numero di telefono della persona da contattare, che è competente per eventuali domande del IRS per quanto riguarda il deposito delle informazioni riportate o sul modulo 1094-C. Linea 18. Inserire il numero totale delle Forme 1095-C (senza contare i fogli aggiuntivi) presentati con questo modulo 1094-C trasmissione. Linea 19. Se questo modulo 1094-C trasmissione è l'autorevole Transmittal che riporta i dati aggregati a livello di datore di lavoro per l'ALE membro, selezionare la casella sulla linea 19 e parti complete II, III, e IV, in quanto applicabili. Altrimenti, completare la parte firma del modulo 1094-C e lasciare il resto delle parti II, III, e IV vuoto. Ci deve essere una sola autorevole Transmittal depositato per ciascun membro ALE. If this is the only Form 1094-C being filed for the ALE Member, this Form 1094-C must report aggregate employer-level data for the ALE Member and be identified on line 19 as the Authoritative Transmittal. If multiple Forms 1094-C are being filed for an ALE Member so that Forms 1095-C for all full-time employees of the ALE Member are not attached to a single Form 1094-C transmittal (because Forms 1095-C for some full-time employees of the ALE Member are being transmitted separately), one (and only one) of the Forms 1094-C must report aggregate employer-level data for the ALE Member and be identified on line 19 as the Authoritative Transmittal. For more information, see Authoritative Transmittal for ALE Members Filing Multiple Forms 1094-C . earlier. Part II8212ALE Member Information Reminder. Lines 20821122 should be completed only on the Authoritative Transmittal for the ALE Member. For more information, see Authoritative Transmittal for ALE Members Filing Multiple Forms 1094-C . earlier. Line 20. Enter the total number of Forms 1095-C (not counting continuation sheets) that will be filed by andor on behalf of the ALE Member. This includes all Forms 1095-C that are filed with this transmittal including those filed for individuals who enrolled in the employer-sponsored self-insured plan, if any, and for any Forms 1095-C filed with a separate transmittal filed by or on behalf of the ALE Member. Line 21. If during any month of the calendar year the ALE Member was a member of an Aggregated ALE Group, check 8220 Yes. 8221 If you check 8220 Yes, 8221 also complete the 8220Aggregated Group Indicator8221 in Part III, column (d), and then complete Part IV to list the other members of the Aggregated ALE Group. If, for all 12 months of the calendar year, the employer was not a member of an Aggregated ALE Group, check 8220 No, 8221 and do not complete Part III, column (d), or Part IV. Line 22. If the ALE Member meets the eligibility requirements and is using one of the Offer Methods andor one of the forms of Transition Relief indicated, it must check each applicable box. See the descriptions of Qualifying Offer Method, Section 4980H Transition Relief, and 98 Offer Method, below. A. Qualifying Offer Method. Check this box if the ALE Member is eligible to use and is using the Qualifying Offer Method to report the information on Form 1095-C for one or more full-time employees. Under the Qualifying Offer Method there is an alternative method of completing Form 1095-C and an alternative method for furnishing Form 1095-C to certain employees. If the ALE Member is using either of these alternative rules, check this box. To be eligible to use the Qualifying Offer Method, the ALE Member must certify that it made a Qualifying Offer to one or more of its full-time employees for all months during the year in which the employee was a full-time employee for whom an employer shared responsibility payment could apply. Additional requirements described below must be met to be eligible to use the alternative method for furnishing Form 1095-C to employees under the Qualifying Offer Method. Alternative Method of Completing Form 1095-C under the Qualifying Offer Method. If the ALE Member reports using this method, it must not complete Form 1095-C, Part II, line 15, for any month for which a Qualifying Offer is made. Instead it must enter the Qualifying Offer code 1A on Form 1095-C, line 14, for any month for which the employee received a Qualifying Offer (or in the all 12 months box if the employee received a Qualifying Offer for all 12 months), and must leave line 15 blank for any month for which code 1A is entered on line 14. The ALE Member may, but is not required, to enter an applicable code on line 16 for any month for which code 1A is entered on line 14 a Qualifying Offer is, by definition, treated as an offer that falls within an affordability safe harbor even if no code is entered on line 16. An ALE Member is not required to use the Qualifying Offer Method, even if it is eligible and instead may enter on line 14 the applicable offer code and then enter on line 15 the Employee Required Contribution. If the ALE Member is eligible to use the Qualifying Offer Method, it may report on Form 1095-C by entering the Qualifying Offer code 1A on Form 1095-C, line 14, for any month for which it made a Qualifying Offer to an employee, even if the employee did not receive a Qualifying Offer for all 12 calendar months. However, if an employee receives a Qualifying Offer for less than all 12 months, the ALE Member must furnish a copy of Form 1095-C to the employee (rather than using the alternative method of furnishing Form 1095-C described below). Employee8217s employment with Employer begins on January 1. Employee is in a health coverage waiting period (and an employer shared responsibility payment could not apply with respect to Employee, because Employee is in a Limited Non-Assessment Period) until April 1 and is a full-time employee for the remainder of the calendar year. Employer makes a Qualifying Offer to Employee for coverage beginning on April 1 and for the remainder of the calendar year. Employer is eligible to use the Qualifying Offer method because it has made a Qualifying Offer to at least one full-time employee for all months in which both (1) the employee was a full-time employee and (2) an employer shared responsibility payment could apply with respect to the employee. Employer may use the alternative method of completing Form 1095-C under the Qualifying Offer Method for this Employee. However, Employer may not use the alternative method of furnishing Form 1095-C to Employee under the Qualifying Offer Method because Employee did not receive a Qualifying Offer for all 12 months of the calendar year. Alternative Method of Furnishing Form 1095-C to Employees under the Qualifying Offer Method. An ALE Member that is eligible to use the Qualifying Offer Method may use the alternative method of furnishing Form 1095-C only for a full-time employee who: (1) received a Qualifying Offer for all 12 months of the calendar year, and (2) did not enroll in employer-sponsored self-insured coverage. For such an employee, an ALE Member meets its obligation to furnish a Form 1095-C to the employee if it furnishes the employee a statement containing the following information. EmployerALE Member name, address, and EIN. Contact name and telephone number at which the employee may receive information about the offer of coverage and the information on the Form 1095-C filed with the IRS for that employee. Notification that, for all 12 months of the calendar year, the employee and his or her spouse and dependents, if any, received a Qualifying Offer and therefore are not eligible for a premium tax credit. Information directing the employee to see Pub. 974, Premium Tax Credit (PTC), for more information on eligibility for the premium tax credit. An ALE Member is not required to use the alternative method of furnishing for an employee even if the alternative method would be allowed. Instead, the ALE Member may furnish a copy of Form 1095-C as filed with the IRS (with or without the statement described above). As stated above, an ALE Member may not use the alternative furnishing method for a full-time employee who enrolled in self-insured coverage. Rather, the ALE Member must furnish Form 1095-C, including the information reporting enrollment in the coverage on Form 1095-C, Part III. C. Section 4980H Transition Relief. For the 2016 calendar year, the transition relief described below is applicable only if an ALE Member (or any other member of the ALE Member8217s Aggregated ALE Group, if applicable) offers coverage under a health plan with a plan year beginning on a date other than January 1 (a non-calendar year plan year), and only for calendar months in 2016 that fall within that 2015 plan year. Check this box if the ALE Member is eligible for section 4980H Transition Relief for one or more months of the 2016 calendar year under either: 2015 Plan Year Section 4980H Transition Relief for ALEs with Fewer Than 100 Full-Time Employees, Including Full-Time Equivalent Employees (50-99 Transition Relief), or 2015 Plan Year Transition Relief for Calculation of Assessable Payments Under Section 4980H(a) for ALEs with 100 or More Full-Time Employees, Including Full-Time Equivalent Employees (100 or More Transition Relief). For a description of the relief, including which ALE Members are eligible for the relief, and to which months in 2016 the relief may apply, including if the ALE Member (or any member of the ALE Member8217s Aggregated ALE Group, if applicable) sponsors more than one plan, see Section 4980H Transition Relief for 2015 Plan Years . later. If an ALE Member checks this box, it must also indicate the type of section 4980H transition relief on Form 1094-C, Part III, column (e), Section 4980H Transition Relief Indicator, for each month to which the relief applies. D. 98 Offer Method. Check this box if the employer is eligible for and is using the 98 Offer Method. To be eligible to use the 98 Offer Method, an employer must certify that, taking into account all months during which the individuals were employees of the ALE Member and were not in a Limited Non-Assessment Period, the ALE Member offered, affordable health coverage providing minimum value to at least 98 of its employees for whom it is filing a Form 1095-C employee statement, and offered minimum essential coverage to those employees8217 dependents. The ALE member is not required to identify which of the employees for whom it is filing were full-time employees, but the ALE Member is still required, under the general reporting rules, to file Forms 1095-C on behalf of all its full-time employees who were full-time employees for one or more months of the calendar year. To ensure compliance with the general reporting rules, an ALE Member should confirm for any employee for whom it fails to file a Form 1095-C that the employee was not a full-time employee for any month of the calendar year. (For this purpose, the health coverage is affordable if the ALE Member meets one of the section 4980H affordability safe harbors.) Employer has 325 employees. Of those 325 employees, Employer identifies 25 employees as not possibly being full-time employees because they are scheduled to work 10 hours per week and are not eligible for additional hours. Of the remaining 300 employees, 295 are offered affordable minimum value coverage for all periods during which they are employed other than any applicable waiting period (which qualifies as a Limited Non-Assessment Period). Employer files a Form 1095-C for each of the 300 employees (excluding the 25 employees that it identified as not possibly being full-time employees). Employer may use the 98 Offer Method because it makes an affordable offer of coverage that provides minimum value to at least 98 of the employees for whom Employer files a Form 1095-C. Using this method, Employer does not identify whether each of the 300 employees is a full-time employee. However, Employer must still file a Form 1095-C for all of its full-time employees. Employer chooses to file a Form 1095-C on behalf of all 300 employees, including the five employees to whom it did not offer coverage, because if one or more of those employees was, in fact, a full-time employee for one or more months of the calendar year, Employer would be required to have filed a Form 1095-C on behalf of those employees. If an ALE member uses the 98 offer method, it is not required to complete the 8220 Section 4980H Full-Time Employee Count for ALE Member 8221 in Part III, column (b). Part III8212ALE Member Information8212Monthly (Lines 23821135) Column (a) Minimum Essential Coverage Offer Indicator. If the ALE Member offered minimum essential coverage to at least 95 of its full-time employees and their dependents for the entire calendar year, enter 8220X8221 in the 8220Yes8221 checkbox on line 23 for 8220 All 12 Months 8221 or for each of the 12 calendar months. If the ALE Member offered minimum essential coverage to at least 95 of its full-time employees and their dependents only for certain calendar months, enter 8220 X 8221 in the 8220 Yes 8221 checkbox for each applicable month. For the months, if any, for which the ALE Member did not offer minimum essential coverage to at least 95 of its full-time employees and their dependents, enter 8220 X 8221 in the 8220 No 8221 checkbox for each applicable month. If the ALE Member did not offer minimum essential coverage to at least 95 of its full-time employees and their dependents for any of the 12 months, enter 8220 X 8221 in the 8220 No 8221 checkbox for 8220 All 12 Months 8221 or for each of the 12 calendar months. However, for ALE Members with non-calendar year plans, an ALE Member that did not offer minimum essential coverage to at least 95 of its full-time employees and their dependents but is eligible for certain transition relief described in the instructions later under Section 4980H Transition Relief for 2015 Plan Years should enter an 8220X8221 in the 8220 Yes 8221 checkbox for Part III, column (a), for months to which the transition relief is applicable. This transition relief is available in 2016 only for ALE Members with plans with a non-calendar year plan year for such an ALE Member, the relief applies only to the calendar months in 2016 that fall within the 2015 plan year. See the instructions later under Section 4980H Transition Relief for 2015 Plan Years . For purposes of column (a), an employee in a Limited Non-Assessment Period is not counted in determining whether minimum essential coverage was offered to at least 95 (or 70) of an ALE Member8217s full-time employees and their dependents. For a description of the differences between the definition of the term Limited Non-Assessment Period used with respect to section 4980H(a) and the definition used with respect to section 4980H(b), relating to whether the ALE Member offers minimum value coverage at the end of the Limited Non-Assessment Period, see the Definitions section. An employee who is treated as having been offered health coverage for purposes of section 4980H (even though not actually offered) is treated as offered minimum essential coverage for this purpose. For example, for the months for which the ALE Member is eligible for dependent coverage transition relief or multiemployer arrangement interim guidance (if the ALE Member is contributing on behalf of an employee whether or not the employee is eligible for coverage under the multiemployer plan) with respect to an employee, that employee should be treated as having been offered minimum essential coverage for purposes of column (a). For more information on the dependent coverage transition relief, which is available in 2016 only for ALE Members with plans with a non-calendar year plan year and only for the calendar months in 2016 that fall within the 2015 plan year, see Section 4980H Transition Relief for 2015 Plan Years. For different rules for purposes of reporting offers of coverage on Form 1095-C, see the specific instructions for Form 1095-C, Part II, line 14. For purposes of column (a), if the ALE Member offered minimum essential coverage to all but five of its full-time employees and their dependents, and five is greater than 5 of the number of full-time employees of the ALE Member, the ALE Member may report in column (a) as if it offered health coverage to at least 95 of its full-time employees and their dependents (even if it offered health coverage to less than 95 of its full-time employees and their dependents, for example to 75 of its 80 full-time employees and their dependents). See Definitions . later, for more information on an offer of health coverage. Column (b) Section 4980H Full-Time Employee Count for ALE Member. Enter the number of full-time employees for each month, but do not count any employee in a Limited Non-Assessment Period. If the number of full-time employees (excluding employees in a Limited Non-Assessment Period) for a month is zero, enter 8220 0. 8221 An employee should be counted as a full-time employee for a month if the employee satisfied the definition of full-time employee under the monthly measurement method or the look-back measurement method (as applicable) on any day of the month. See Full-time employee and Limited Non-Assessment Period in the Definitions section. Be sure to use the section 4980H definition and not any other definition of the term full-time employee that you may use for other purposes. Employer uses the look-back measurement method to determine the full-time status of its employees. Employee, who is not in a Limited Non-Assessment Period, averaged over 130 hours of service per month during the measurement period that corresponds with the stability period starting January 1, 2016, and ending December 31, 2016. Employee terminates employment with Employer on February 15, 2016. Employer must include Employee in the number of full-time employees reported in column (b) for January and February. See the description of code 2B in the instructions for line 16 of Form 1095-C, later, for rules for reporting an offer of coverage in an employee8217s final month of employment. If the ALE Member certified that it was eligible for the 98 Offer Method by selecting box D, on line 22, it is not required to complete column (b). Column (c) Total Employee Count for ALE Member. Enter the total number of all of the ALE Member8217s employees, including full-time employees and non-full-time employees, and employees in a Limited Non-Assessment Period, for each calendar month. An ALE Member must choose to use one of the following days of the month to determine the number of employees per month and must use that day for all months of the year: (1) the first day of each month (2) the last day of each month (3) the 12th day of each month (4) the first day of the first payroll period that starts during each month or (5) the last day of the first payroll period that starts during each month (provided that for each month that last day falls within the calendar month in which the payroll period starts). If the total number of employees was the same for every month of the entire calendar year, enter that number in line 23, column (c) 8220All 12 Months8221 or in the boxes for each month of the calendar year. If the number of employees for any month is zero, enter 8220 0. 8221 Column (d) Aggregated Group Indicator. An ALE Member must complete this column if it checked 8220Yes8221 on line 21, indicating that, during any month of the calendar year, it was a member of an Aggregated ALE Group. If the ALE Member was a member of an Aggregated ALE Group during each month of the calendar year, enter 8220X8221 in the 8220 All 12 Months 8221 box or in the boxes for each of the 12 calendar months. If the ALE Member was not a member of an Aggregated ALE Group for all 12 months but was a member of an Aggregated ALE Group for one or more month(s), enter 8220X8221 in each month for which it was a member of an Aggregated ALE Group. If an ALE Member enters 8220X8221 in one or more months in this column, it must also complete Part IV. Column (e) Section 4980H Transition Relief Indicator. If the ALE Member certifies by selecting box C on line 22, that it is eligible for Section 4980H Transition Relief and is eligible for the 50 to 99 Relief, enter code A for each month to which the transition relief applies. If the ALE Member certifies by selecting box C on line 22, that it is eligible for Section 4980H Transition Relief and is eligible for the 100 or More Relief, enter code B for each month to which the transition relief applies. An ALE Member will not be eligible for both types of relief. This transition relief is available in 2016 only for ALE Members with plans with a non-calendar year plan year or for ALE Members that are members of an Aggregated ALE Group with at least one plan with a non-calendar year plan year. For such an ALE Member, the relief applies only to the calendar months in 2016 that fall within the 2015 plan year. If any ALE Member, or different members in an Aggregated ALE Group, offer coverage under more than one health plan with different plan years, the transition relief applies through the last day of the latest of those plan years. See 4980H Transition Relief for 2015 Plan Years . later. Part IV8212Other ALE Members of Aggregated ALE Group (Lines 36821165) An ALE Member must complete this section if it checks 8220Yes8221 on line 21. If the ALE Member was a member of an Aggregated ALE Group (with other ALE Members) for any month of the calendar year, enter the name(s) and EIN(s) of up to 30 of the other Aggregated ALE Group members (not including the reporting ALE Member). If there are more than 30 members of the Aggregated ALE Group (not including the reporting ALE Member), enter the 30 with the highest monthly average number of full-time employees (using the number reported in Part III, column (b), if a number was required to be reported) for the year or for the number of months during which the ALE Member was a member of the Aggregated ALE Group. If any member of the Aggregated ALE Group uses the 98 Offer Method and thus is not required to identify which employees are full-time employees, all ALE Members of the Aggregated ALE Group should use the monthly average number of total employees rather than the monthly average number of full-time employees for this purpose. Regardless of the number of members in the Aggregated ALE Group, list only the 30 members in descending order, listing first the member with the highest average monthly number of full-time employees (or highest average number of total employees, if any member of the Aggregated ALE Group uses the 98 Offer Method), but do not include the reporting ALE Member. The reporting ALE Member must also complete Part III, column (d), to indicate which months it was part of an Aggregated ALE Group. If you are filing Form 1094-C, a valid EIN is required at the time it is filed. If a valid EIN is not provided, Form 1094-C will not be processed. If you do not have an EIN, you may apply for one online. Go to IRS. gov and enter 8220 EIN 8221 in the search box. You may also apply by faxing or mailing Form SS-4 to the IRS. See the Instructions for Form SS-4 and Pub. 1635. Specific Instructions for Form 1095-C Line 7. Enter the name of the ALE Member. Line 8. Enter the ALE Member8217s EIN. Do not enter an SSN. Enter the 9-digit EIN including the dash. The ALE Member8217s name and EIN should match the name and EIN of the ALE Member reported on lines 1 and 2 of Form 1094-C. If you are filing Form 1095-C, a valid EIN is required at the time it is filed. If a valid EIN is not provided, Form 1095-C will not be processed. If you do not have an EIN, you may apply for one online. Go to IRS. gov and enter 8220 EIN 8221 in the search box. You may also apply by faxing or mailing Form SS-4 to the IRS. See the Instructions for Form SS-4 and Pub. 1635. Lines 9 and 11821113. Enter the ALE Member8217s complete address (including room or suite no. if applicable). This address should match the address reported on lines 382116 of the Form 1094-C. Line 10. Enter the telephone number of the person to contact whom the recipient may call about the information reported on the form. This may be different than the contact information entered on line 8 of Form 1094-C. Part II8212Employee Offer of Coverage Plan Start Month. This box is optional for the 2016 Form 1095-C and the ALE Member may leave it blank it is anticipated that this box will be mandatory for the 2017 Form 1095-C. To complete the box, enter the two-digit number (01 through 12) indicating the calendar month during which the plan year begins of the health plan in which the employee is offered coverage (or would be offered coverage if the employee were eligible to participate in the plan). If more than one plan year could apply (for instance, if the ALE Member changes the plan year during the year), enter the earliest applicable month. If there is no health plan under which coverage is offered to the employee, enter 8220 00. 8221 Line 14. For each calendar month, enter the applicable code from Code Series 1. If the same code applies for all 12 calendar months, you may enter the applicable code in the 8220 All 12 Months 8221 box and not complete the individual calendar month boxes, or you may enter the code in each of the boxes for the 12 calendar months. If an employee was not offered coverage for a month, enter code 1H. Do not leave line 14 blank for any month (including months when the individual was not an employee of the ALE Member). An ALE Member offers health coverage for a month only if it offers health coverage that would provide coverage for every day of that calendar month. Thus, if coverage terminates before the last day of the month (because, for instance, the employee terminates employment with the ALE Member, or otherwise loses eligibility for coverage under the plan), the employee does not actually have an offer of coverage for that month (and code 1H should therefore be entered on line 14). See line 16, code 2B, later, for how the ALE Member may complete line 16 in the event that coverage terminates before the last day of the month. A code must be entered for each calendar month January through December, even if the employee was not a full-time employee for one or more of the calendar months. Enter the code identifying the type of health coverage actually offered by the ALE Member (or on behalf of the ALE Member) to the employee, if any. Do not enter a code for any other type of health coverage the ALE Member is treated as having offered (but the employee was not actually offered coverage). For example, do not enter a code for health coverage the ALE Member is treated as having offered (but did not actually offer) under the dependent coverage transition relief, even if the employee is included in the count of full-time employees offered minimum essential coverage for purposes of Form 1094-C, Part III, column (a). See 4980H Transition Relief for 2015 Plan Years for a discussion of the application of the dependent coverage transition relief in 2016. If the employee was not actually offered coverage, enter code 1H (no offer of coverage) on line 14. For reporting offers of coverage for 2016, an ALE Member relying on the multiemployer arrangement interim guidance should enter code 1H on line 14 for any month for which the ALE Member enters code 2E on line 16 (indicating that the ALE Member was required to contribute to a multiemployer plan on behalf of the employee for that month and therefore is eligible for multiemployer interim rule relief). For a description of the multiemployer arrangement interim guidance, see Offer of health coverage in the Definitions section. For reporting for 2016, code 1H may be entered without regard to whether the employee was eligible to enroll or enrolled in coverage under the multiemployer plan. For reporting for 2017 and future years, ALE Members relying on the multiemployer arrangement interim guidance may be required to report offers of coverage made through a multiemployer plan in a different manner. Indicator Codes for Employee Offer of Coverage (Form 1095-C, Line 14) Code Series 18212 Offer of Coverage. The Code Series 1 indicator codes specify the type of coverage, if any, offered to an employee, the employee8217s spouse, and the employee8217s dependents. The term 8220dependent8221 has the specific meaning set forth in the Definitions section of these instructions. In addition, for this purpose an offer of coverage is treated as made to an employee8217s dependents only if the offer of coverage is made to an unlimited number of dependents regardless of the actual number of dependents, if any, an employee has during any particular calendar month. If the type of coverage, if any, offered to an employee was the same for all 12 months in the calendar year, enter the Code Series 1 indicator code corresponding to the type of coverage offered either in the 8220 All 12 Months 8221 box or in each of the 12 boxes for the calendar months. Conditional offer of spousal coverage. New codes 1J and 1K address conditional offers of spousal coverage (also referred to as coverage offered conditionally). A conditional offer is an offer of coverage that is subject to one or more reasonable, objective conditions (for example, an offer to cover an employee8217s spouse only if the spouse is not eligible for coverage under Medicare or a group health plan sponsored by another employer). Using new codes 1J and 1K, an ALE Member may report a conditional offer to a spouse as an offer of coverage, regardless of whether the spouse meets the reasonable, objective condition. A conditional offer generally would impact a spouse8217s eligibility for the premium tax credit under section 36B only if all conditions to the offer are satisfied (that is, the spouse was actually offered the coverage and eligible for it). To help employees (and spouses) who have received a conditional offer determine their eligibility for the premium tax credit, the ALE Member should be prepared to provide, upon request, a list of any and all conditions applicable to the spousal offer of coverage. As is noted in the definition of dependent in the Definitions section, a spouse is not a dependent for purposes of section 4980H. An ALE Member may not report a conditional offer of coverage to an employee8217s dependents as an offer to the dependents, unless the ALE Member knows that the dependents met the condition to be eligible for the ALE Member8217s coverage. Further, an offer of coverage is treated as made to an employee8217s dependents only if the offer of coverage is made to an unlimited number of dependents regardless of the actual number of dependents, if any, an employee has during any particular calendar month. COBRA continuation coverage. An offer of COBRA continuation coverage is reported differently depending on whether or not the offer is made due to an employee8217s termination of employment. For more information, see IRS. gov. An offer of COBRA continuation coverage that is made to a former employee (or to a former employee8217s spouse or dependents) due to termination of employment should not be reported as an offer of coverage on line 14. In this situation, code 1H (No offer of coverage) must be entered on line 14 for any month for which the offer of COBRA continuation coverage applies, and code 2A (Employee not employed during the month) must be entered on line 16 (see the instructions for line 16), without regard to whether the employee or spouse or dependents enrolled in the COBRA coverage. However, for the month in which the employee terminates employment with the ALE Member, see the instructions for line 16, code 2B. An offer of COBRA continuation coverage that is made to an employee who remains employed by the ALE Member (or to that employee8217s spouse and dependents) should be reported on line 14 as an offer of coverage, but only for any individual who receives an offer of COBRA continuation coverage (or an offer of similar coverage that is made at the same time as the offer of COBRA continuation coverage is made to enrolled individuals). Generally, an offer of COBRA continuation coverage is required to be made only to individuals who were enrolled in coverage and would lose eligibility for coverage due to the COBRA qualifying event, but an ALE Member may choose to extend a similar offer of coverage to a spouse or dependent even if the offer is not required by COBRA. During the applicable open enrollment period for its health plan, Employer makes an offer of minimum essential coverage providing minimum value to Employee and to Employee8217s spouse and dependents. Employee elects to enroll in employee-only coverage starting January 1. On June 1, Employee experiences a reduction in hours that results in loss of eligibility for coverage under the plan. As of June 1, Employer terminates Employee8217s existing coverage and makes an offer of COBRA continuation coverage to Employee, but does not make an offer to Employee8217s spouse and dependents. Employer should enter code 1E (Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) and spouse) on line 14 for months January 8211 May, and should enter code 1B (Minimum essential coverage providing minimum value offered to employee only) on line 14 for months June 8211 December. Notwithstanding the preceding instructions for completing line 14 of Form 1095-C, for purposes of section 4980H, an ALE Member is treated as having made an offer to the employee8217s dependents for an entire plan year if the ALE Member provided the employee an effective opportunity to enroll the employee8217s dependents at least once for the plan year, even if the employee declined to enroll the dependents in the coverage and, as a result, the dependents later did not receive an offer of COBRA coverage. Post-employment (non-COBRA) coverage. An offer of post-employment coverage to a former employee (or to that former employee8217s spouse or dependent(s)) for coverage that would be effective after the employee has terminated employment (such as at retirement) should not be reported as an offer of coverage on line 14. If the ALE Member is otherwise required to file Form 1095-C for the former employee (because, for example, the individual was a full-time employee for one or more months in the calendar year in which the termination of employment occurred), the ALE Member should enter code 1H (no offer of coverage) on line 14 for any month to which an offer of post-employment coverage applies, and should also enter code 2A (not an employee) on line 16 (see the instructions for line 16). 1A. Qualifying Offer: Minimum essential coverage providing minimum value offered to full-time employee with Employee Required Contribution equal to or less than 9.5 (as adjusted) of mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependent(s). This code may be used to report for specific months for which a Qualifying Offer was made, even if the employee did not receive a Qualifying Offer for all 12 months of the calendar year. However, an ALE Member may not use the Alternative Furnishing Method for an employee who did not receive a Qualifying Offer for all 12 calendar months. 1B. Minimum essential coverage providing minimum value offered to employee only. 1C. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) (not spouse). 1D. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to spouse (not dependent(s)). Do not use code 1D if the coverage for the spouse was offered conditionally. Instead use code 1J. 1E. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) and spouse. Do not use code 1E if the coverage for the spouse was offered conditionally. Instead use code 1K. 1F. Minimum essential coverage NOT providing minimum value offered to employee employee and spouse or dependent(s) or employee, spouse and dependents. 1G. Offer of coverage for at least one month of the calendar year to an individual who was not an employee for any month of the calendar year or to an employee who was not a full-time employee for any month of the calendar year (which may include one or more months in which the individual was not an employee) and who enrolled in self-insured coverage for one or more months of the calendar year. Code 1G applies for the entire year or not at all. Therefore, if code 1G applies, an ALE Member must enter code 1G on line 14 in the 8220 All 12 Months 8221 column or in each separate monthly box (for all 12 months). 1H. No offer of coverage (employee not offered any health coverage or employee offered coverage that is not minimum essential coverage, which may include one or more months in which the individual was not an employee). 1J. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage conditionally offered to spouse minimum essential coverage not offered to dependent(s). (See Conditional offer of spousal coverage . above, for an additional description of conditional offers.) 1K. Minimum essential coverage providing minimum value offered to employee at least minimum essential coverage offered to dependents and at least minimum essential coverage conditionally offered to spouse. (See Conditional offer of spousal coverage . above, for an additional description of conditional offers.) Line 15. Complete line 15 only if code 1B, 1C, 1D, 1E, 1J, or 1K is entered on line 14 either in the 8220 All 12 Months 8221 box or in any of the monthly boxes. Enter the amount of the Employee Required Contribution, which is, generally, the employee share of the monthly cost for the lowest-cost self-only minimum essential coverage providing minimum value that is offered to the employee. For additional details on how to determine the Employee Required Contribution, see the Definitions section, later. Enter the amount including any cents. If the employee is offered coverage but the Employee Required Contribution is zero, enter 8220 0.00 8221 (do not leave blank). If the Employee Required Contribution was the same amount for all 12 calendar months, you may enter that monthly amount in the 8220 All 12 Months 8221 box and not complete the monthly boxes. If the Employee Required Contribution was not the same for all 12 months (for instance, if an ALE Member has a non-calendar year plan and the employee share of the premium changes with the new plan year that starts in 2016), enter the amount in each calendar month for which the employee was offered minimum value coverage. See the definition of Employee Required Contribution in the Definitions section, for more information, including on how to determine the monthly required contribution from annual data. For line 15, the amount entered might not be the amount the employee is paying for the coverage, for example, if the employee chose to enroll in more expensive coverage such as family coverage or if the employee is eligible for certain other healthcare arrangements. Line 16. For each calendar month, enter the applicable code, if any, from Code Series 2. Enter only one code from Code Series 2 per calendar month. The instructions below address which code to use for a month if more than one code from Series 2 could apply. If the same code applies for all 12 calendar months, you may enter the code in the 8220 All 12 Months 8221 box and not complete the monthly boxes. If none of the codes apply for a calendar month, leave the line blank for that month. Code Series 28212Section 4980H Safe Harbor Codes and Other Relief for ALE Members. An ALE Member enters the applicable Code Series 2 indicator code, if any, on line 16 to report for one or more months of the calendar year that one of the following situations applied to the employee. The employee was not employed or was not a full-time employee The employee enrolled in the minimum essential coverage offered The employee was in a Limited Non-Assessment Period with respect to section 4980H(b) The ALE Member met one of the section 4980H affordability safe harbors with respect to this employee or The ALE Member was eligible for multiemployer interim rule relief for this employee. If no indicator code applies, leave line 16 blank. In some circumstances more than one indicator code could apply to the same employee in the same month. For example, an employee could be enrolled in health coverage for a particular month during which he or she is not a full-time employee. However, only one code may be used for a particular calendar month. For any month in which an employee enrolled in minimum essential coverage, in general, indicator code 2C reporting enrollment is used instead of any other indicator code that could also apply (but see the exceptions to this rule below, regarding the multiemployer interim rule relief and enrollment in COBRA continuation coverage or other post-employment coverage). For an employee who did not enroll in health coverage, there are some specific ordering rules for which code to use. See the descriptions of the codes. 2A. Employee not employed during the month. Enter code 2A if the employee was not employed on any day of the calendar month. Do not use code 2A for a month if the individual was an employee of the ALE Member on any day of the calendar month. Do not use code 2A for the month during which an employee terminates employment with the ALE Member. 2B. Employee not a full-time employee. Enter code 2B if the employee is not a full-time employee for the month and did not enroll in minimum essential coverage, if offered for the month. Enter code 2B also if the employee is a full-time employee for the month and whose offer of coverage (or coverage if the employee was enrolled) ended before the last day of the month solely because the employee terminated employment during the month (so that the offer of coverage or coverage would have continued if the employee had not terminated employment during the month). 2C. Employee enrolled in health coverage offered. Enter code 2C for any month in which the employee enrolled for each day of the month in health coverage offered by the ALE Member, regardless of whether any other code in Code Series 2 might also apply (for example, the code for a section 4980H affordability safe harbor) except as provided below. Do not enter code 2C in line 16 for any month in which the multiemployer interim rule relief applies (enter code 2E). Do not enter code 2C in line 16 if code 1G is entered in line 14. Do not enter code 2C in line 16 for any month in which a terminated employee is enrolled in COBRA continuation coverage or other post-employment coverage (enter code 2A). Do not enter code 2C in line 16 for any month in which the employee enrolled in coverage that was not minimum essential coverage. 2D. Employee in a section 4980H(b) Limited Non-Assessment Period. Enter code 2D for any month during which an employee is in a section 4980H(b) Limited Non-Assessment Period. If an employee is in an initial measurement period, enter code 2D (employee in a section 4980H(b) Limited Non-Assessment Period) for the month, and not code 2B (employee not a full-time employee). For an employee in a section 4980H(b) Limited Non-Assessment Period for whom the ALE Member is also eligible for the multiemployer interim rule relief for the month, enter code 2E (multiemployer interim rule relief) and not code 2D (employee in a section 4980H(b) Limited Non-Assessment Period). 2E. Multiemployer interim rule relief. Enter code 2E for any month for which the multiemployer arrangement interim guidance applies for that employee, regardless of whether any other code in Code Series 2 (including code 2C) might also apply. This relief is described under Offer of Health Coverage in the Definitions section of these instructions. Nota. Although ALE Members may use the section 4980H affordability safe harbors to determine affordability for purposes of the multiemployer arrangement interim guidance, an ALE Member eligible for the relief provided in the multiemployer arrangement interim guidance for a month for an employee should enter code 2E (multiemployer interim rule relief), and not codes 2F, 2G, or 2H (codes for section 4980H affordability safe harbors). 2F. Section 4980H affordability Form W-2 safe harbor. Enter code 2F if the ALE Member used the section 4980H Form W-2 safe harbor to determine affordability for purposes of section 4980H(b) for this employee for the year. If an ALE Member uses this safe harbor for an employee, it must be used for all months of the calendar year for which the employee is offered health coverage. 2G. Section 4980H affordability federal poverty line safe harbor. Enter code 2G if the ALE Member used the section 4980H federal poverty line safe harbor to determine affordability for purposes of section 4980H(b) for this employee for any month(s). 2H. Section 4980H affordability rate of pay safe harbor. Enter code 2H if the ALE Member used the section 4980H rate of pay safe harbor to determine affordability for purposes of section 4980H(b) for this employee for any month(s). An affordability safe harbor code should not be entered on line 16 for any month that the ALE member did not offer minimum essential coverage to at least 95 of its full-time employees and their dependents (that is, any month for which the ALE member checked the 8220 No 8221 box on Form 1094-C, Part III, column (a)). For more information, see the instructions for Form 1094-C, Part III, column (a). References to 9.5 in the section 4980H affordability safe harbors and Qualifying Offer Method are applied based on the percentage as indexed for purposes of applying the affordability thresholds under section 36B (the premium tax credit). The percentage, as adjusted, is 9.56 for plan years beginning in 2015, and 9.66 for plan years beginning in 2016. See Notice 2015-87, QampA 12, at irs. govirb2015-52IRB ar11.html. Part III8212Covered Individuals (Lines 17821122) Complete Part III ONLY if the ALE Member offers employer-sponsored self-insured health coverage in which the employee or other individual enrolled. For this purpose, employer-sponsored self-insured health coverage does not include coverage under a multiemployer plan. Do not complete Part III if the ALE Member offers coverage only under an insured group health plan. If an ALE Member offers both insured and self-insured coverage, complete Part III only for employees who enroll in the self-insured coverage. An ALE Member with a self-insured major medical plan and a health reimbursement arrangement (HRA) that has an individual who enrolls in both types of minimum essential coverage is required to report the individual8217s coverage under only one of the arrangements in Part III. An ALE Member with an insured major medical plan and an HRA that has an individual who enrolls in both types of minimum essential coverage is not required to report in Part III the HRA coverage of an individual if the individual is eligible for the HRA because the individual enrolled in the insured major medical plan. An ALE Member with an HRA must report coverage under the HRA in Part III for any individual who is not enrolled in a major medical plan of the ALE Member (for example, if the individual is enrolled in a group health plan of another employer (such as spousal coverage)). For additional information on the reporting of supplemental coverage, see Proposed Regulations section 1.6055-1(d)(2) and (3). If the ALE Member is completing Part III, enter 8220 X 8221 in the check box in Part III. If the ALE Member is not completing Part III, do not enter 8220 X 8221 in the check box in Part III. This part must be completed by an ALE Member offering self-insured health coverage for any individual who was an employee for one or more calendar months of the year, whether full-time or non-full-time, and who enrolled in the coverage. The employee (if enrolled in self-insured coverage) should be listed on line 17 any other family members who enrolled in coverage offered to the employee should be listed on subsequent lines. All employee family members that are covered individuals through the employee8217s enrollment (for example, because the employee elected family coverage) must be included on the same form as the employee (or any other individual to whom the offer was made). For example, if the employee is offered family coverage by his or her employer under a self-insured health plan and enrolls in the family coverage, the employee and the employee8217s family members that are covered under the plan must all be reported on the same Form 1095-C. If two or more employees employed by the same ALE Member are spouses or an employee and his or her dependent, and one employee enrolled in a coverage option under the plan that also covered the other employee(s) (for example, one employee spouse enrolled in family coverage that provided coverage to the other employee spouse and their employee dependent child), the enrollment information should be reflected only on Form 1095-C for the employee who enrolled in the coverage. (However, it would report the other employee family members as covered individuals). Coverage of Non-Employee. This part may be completed by an ALE Member offering self-insured health coverage for any other individual who enrolled in the coverage under the plan for one or more calendar months of the year but was not an employee for any calendar month of the year, such as a non-employee director, a retired employee who retired in a previous year, a terminated employee receiving COBRA continuation coverage (or any other form of post-employment coverage) who terminated employment during a previous year, and a non-employee COBRA beneficiary (but not including an individual who obtained coverage through the employee8217s enrollment, such as a spouse or dependent obtaining coverage when an employee elects COBRA continuation coverage that is family coverage). If Form 1095-C is used with respect to an individual who was not an employee for any month of the calendar year, Part II must be completed by using code 1G in the 8220 All 12 Months 8221 box or the separate monthly boxes for all 12 calendar months. The employer must report for these individuals using Form 1095-B, if it chooses not to use Form 1095-C. If a non-employee individual enrolls in the coverage under a self-insured health plan, all family members that are covered individuals because of the individual8217s enrollment must be included on the same Form 1095-B or Form 1095-C as the individual who is offered, and enrolls in, the coverage. Columns (a) through (e), as applicable, must be completed for each individual enrolled in the coverage, including the employee reported on line 1. Enter the nine-digit SSN or other TIN for each covered individual in column (b). Enter a date of birth in column (c) only if an SSN or other TIN is not entered in column (b). Column (d) will be checked if the individual was covered for at least one day in every month of the year. For individuals who were covered for some but not all months, information will be entered in column (e) indicating the months for which these individuals were covered. If there are more than 6 covered individuals, complete this information on the additional covered individuals on Part III Covered Individuals 8212 Continuation Sheet(s). Do not count the continuation sheet(s) as additional Forms 1095-C in the count of forms submitted with the accompanying Form 1094-C. Governmental Unit employers offering self-insured health coverage that have delegated another governmental unit (DGE) for purposes of reporting and furnishing enrollment information (meaning the information that otherwise would be reported on Form 1095-C, Part III), but have not designated a DGE for purposes of reporting and furnishing offer of coverage information (meaning the information that is reported on Form 1095-C, Part II), should file and furnish Forms 1095-C with a completed Part I and Part II, but not a completed Part III, and should not check the box indicating that the Governmental Unit offers self-insured health coverage . In this case, the DGE should file Forms 1094-B and 1095-B to report enrollment information for employees on behalf of the Governmental Unit. See FAQs on IRS. gov. A DGE that has been delegated by a Governmental Unit for purposes of reporting and furnishing both offer of coverage and enrollment information (meaning the information that would be reported on Parts II and III of Form 1095-C) should file Forms 1094-C and 1095-C to report the information for employees on behalf of the Governmental Unit. Column (a). Enter the name of each covered individual (including the employee, if the employee is enrolled in self-insured coverage). Column (b). Enter the 9-digit SSN for each covered individual, including the dashes. For covered individuals who are not the employee listed in Part I, a taxpayer identification number (TIN), rather than an SSN, may be entered if the covered individual does not have an SSN, or the field may be left blank if the covered individual does not have a TIN. Column (c). Enter a date of birth (YYYY-MM-DD) for the covered individual only if column (b) is blank. Column (d). Check this box if the individual was covered for at least one day per month for all 12 months of the calendar year. Column (e). If the individual was not covered for all 12 months of the calendar year, check the applicable box(es) for the month(s) in which the individual was covered for at least one day in the month. This section contains the definitions of key terms used in Forms 1094-C and 1095-C and these instructions. For definitions of terms not included in this section, see the final regulations under section 4980H, T. D. 9655, 2014-9 I. R.B. 541, at irs. govirb2014-9IRBar05.html and section 6056, T. D. 9661, 2014-13 I. R.B. 855, at irs. govirb2014-13IRBar09.html. Aggregated ALE Group. An Aggregated ALE Group refers to a group of ALE Members treated as a single employer under section 414(b), 414(c), 414(m), or 414(o). An ALE Member is a member of an Aggregated ALE Group for a month if it is treated as a single employer with the other members of the group on any day of the calendar month. If an ALE is made up of only one person or entity, that one ALE Member is not a part of an Aggregated ALE Group. Government entities and churches or conventions or associations of churches may apply a reasonable, good faith interpretation of the aggregation rules under section 414 in determining their status as an ALE or member of an Aggregated ALE Group. For more information on how the aggregation rules apply to government entity employers, see Notice 2015821187, QampA 18, at irs. govirb2015821152IRBar11.html. Applicable Large Employer (ALE). An ALE is, for a particular calendar year, any single employer, or group of employers treated as an Aggregated ALE Group, that employed an average of at least 50 full-time employees (including full-time equivalent employees) on business days during the preceding calendar year. For purposes of determining an employer8217s average number of employees, disregard an employee for any month in which the employee has coverage under a plan described in section 4980H(c)(2)(F) (generally, TRICARE or Veterans Administration coverage). A new employer (that is, an employer that was not in existence on any business day in the prior calendar year) is an ALE for the current calendar year if it reasonably expects to employ, and actually does employ, an average of at least 50 full-time employees (including full-time equivalent employees) on business days during the current calendar year. For information on a special rule for certain employers with seasonal workers, see the final regulations under section 4980H and FAQs on IRS. gov. Applicable Large Employer Member (ALE Member). An ALE Member is a single person or entity that is an ALE, or if applicable, each person or entity that is a member of an Aggregated ALE Group. A person or entity that does not have employees or only has employees with no hours of service (for example, only employees whose entire service consists of work outside of the United States that does not count as hours of service under section 4980H) is not an ALE Member. Bona fide volunteer. A bona fide volunteer is an employee of a government entity or tax-exempt organization whose only compensation from that entity or organization is (1) reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performance of services by volunteers, or (2) reasonable benefits (including length of service awards), and nominal fees, customarily paid by similar entities in connection with the performance of services by volunteers. COBRA continuation coverage. COBRA continuation coverage is health coverage that is required to be offered under the Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA) in certain circumstances in which an employee or other individual covered under a health plan loses eligibility for coverage under that health plan (for example, because the employee terminates employment or has a reduction in hours). For purposes of these instructions, COBRA continuation coverage also includes coverage required under any other federal or state law that provides continuation coverage comparable to that provided under COBRA. For additional details, see section 4980B and Regulations sections 54.4980B-1 through 54.4980B-10. Dependent. A dependent is an employee8217s child, including a child who has been legally adopted or legally placed for adoption with the employee, who has not reached age 26. A child reaches age 26 on the 26th anniversary of the date the child was born and is treated as a dependent for the entire calendar month during which he or she reaches age 26. For this purpose, a dependent does not include stepchildren, foster children, or a child that does not reside in the United States (or a country contiguous to the United States) and who is not a United States citizen or national. For this purpose, a dependent does not include a spouse. Designated Governmental Entity (DGE). A DGE is a person or persons that are part of or related to the Governmental Unit that is the ALE Member and that is appropriately designated for purposes of these reporting requirements. For a Governmental Unit that has delegated some or all of its reporting responsibilities to a DGE for some or all of its employees, one Authoritative Transmittal must still be filed for that Governmental Unit reporting aggregate employer-level data for all employees of the Governmental Unit (including those for whom the Governmental Unit has delegated its reporting responsibilities). For more information, see Authoritative Transmittal for Employers Filing Multiple Forms 1094-C . Eligible Employer-Sponsored Plan. An eligible employer-sponsored plan refers to group health coverage for employees under (1) a governmental plan, such as the Federal Employees Health Benefits Program (FEHB), (2) an insured plan or coverage offered in the small or large group market within a state, (3) a grandfathered health plan offered in a group market, or (4) a self-insured group health plan for employees. Employee. An employee is an individual who is an employee under the common-law standard for determining employer-employee relationships. An employee does not include a sole proprietor, a partner in a partnership, an S corporation shareholder who owns at least 2-percent of the S corporation, a leased employee within the meaning of section 414(n), or a worker that is a qualified real estate agent or direct seller. If an employee is an employee of more than one ALE Member of the same Aggregated ALE Group during a calendar month, the employee is treated as an employee of the ALE Member for whom the employee has the greatest number of hours of service for that calendar month if the employee has an equal number of hours of service for two or more ALE Members of the same Aggregated ALE Group for the calendar month, those ALE Members must treat one of the ALE Members as the employer of that employee for that calendar month. See One Form 1095-C for Each Employee of Each Employer for a discussion of reporting in these circumstances. See Pub.15-A, Employer8217s Supplemental Tax Guide, for more information on determining who is an employee. In certain circumstances, an employee may have a break in service (including a break in service due to a termination of employment) during which the individual does not earn hours of service, but upon beginning to earn hours of service again the ALE Member must treat the individual as a continuing employee rather than a new hire for purposes of certain rules under the regulations under section 4980H. See Regulations sections 54.4980H-3(c)(4) and 54.4980H-3(d)(6). These rules do not impact whether the individual was an employee during the break in service, so the individual should only be treated as an employee during the break in service for purposes of reporting if the individual remained an employee during that period (and had not terminated employment with the ALE Member). For example, an employee on unpaid leave during the break in service would be treated as an employee for reporting purposes during the break in service, while a former employee whose employment had been terminated during the break in service would not be treated as an employee for reporting purposes. Employee Required Contribution. The Employee Required Contribution is the employee8217s share of the monthly cost for the lowest-cost self-only minimum essential coverage providing minimum value that is offered to the employee by the ALE Member. The employee share is the portion of the monthly cost that would be paid by the employee for self-only coverage, whether paid through salary reduction or otherwise. For purposes of determining the amount of the employee8217s share of the monthly cost, an ALE Member may divide the total cost to the employee for the plan year by the number of months in the plan year. This monthly amount of the employee8217s share of the cost would then be reported for any months of that plan year that fall within the 2016 calendar year. For example, if the plan year begins January 1, the ALE Member may determine the amount to report for each month by taking the total annual employee cost for all 12 months and dividing by 12. If the plan year begins April 1, the ALE Member may determine the amount to report for January through March, 2016, by taking the total annual employee cost for the plan year ending March 31, 2016, and dividing by 12 (and reporting that amount for January, February, and March 2016). Then the ALE Member may determine the monthly amount for April through December, 2016 by taking the total annual employee cost for the plan year ending March 31, 2017, and dividing by 12 (and reporting that amount for April through December 2016). The Employee Required Contribution may not be the amount the employee paid for coverage. For additional rules on determining the amount of the Employee Required Contribution, including for cases in which an ALE Member makes available certain HRA contributions, cafeteria plan contributions, wellness program incentives, and opt-out payments, see Regulations sections1.5000A-3(e)(3)(ii) and 1.36B-2(c)(3)(v)(A). Also see Notice 2015-87. Employer. For purposes of these instructions, an employer is the person that is the employer of an employee under the common-law standard for determining employer-employee relationships and that is subject to the employer shared responsibility provisions of section 4980H (these employers are referred to as ALE Members). For more information on which employers are ALE Members, see the definitions of Applicable Large Employer (ALE) and Applicable Large Employer Member (ALE Member). Full-time employee. For purposes of Forms 1094-C and 1095-C, the term 8220 full-time employee 8221 means a full-time employee as defined under section 4980H and the related regulations, rather than any other definition of that term that the ALE Member may use for other purposes. Accordingly, a full-time employee is an employee who, for a calendar month, is determined to be a full-time employee under either the monthly measurement method or the look-back measurement method (as applicable to that employee). The monthly measurement method and the look-back measurement method are the two methods provided under the section 4980H regulations for determining whether an employee has sufficient hours of service to be a full-time employee. Under the monthly measurement method, a full-time employee is an employee who was employed an average of at least 30 hours of service per week with the ALE Member during a calendar month. Under the look-back measurement method, an employee is a full-time employee for each month of the stability period selected by the ALE Member if the employee was employed an average of least 30 hours of service per week with the ALE Member during the measurement period preceding that stability period. (The look-back measurement method for identifying full-time employees is available only for purposes of determining and computing liability under section 4980H, and not for purposes of determining if the employer is an Applicable Large Employer.) For purposes of both methods, 130 hours of service in a calendar month is treated as the monthly equivalent of at least 30 hours of service per week. An ALE Member must report complete information for all 12 months of the calendar year for any of its employees who were full-time employees for one or more months of the calendar year. For more information on the identification of full-time employees, including discussion of the monthly measurement method and the look-back measurement method, and the rules for when an ALE Member may use one or both methods, see Regulations sections 54.4980H-1(a)(21) and 54.4980H-3 and Notice 2014-49, 2014-41 I. R.B. 66 (describing a proposed approach to the application of the look-back measurement method in situations in which the measurement period applicable to an employee changes). A former employee (for example, a retiree) is not a full-time employee for any month after termination of employment with the ALE Member. However, if the former employee was a full-time employee for any month of the calendar year (for example, before retiring mid-year), the ALE Member must complete information in Part II of Form 1095-C for all 12 months of the calendar year, using the appropriate codes. An ALE Member need not file a Form 1095-C for an individual who for each month of a calendar year is either not an employee of the ALE Member or is an employee in a Limited Non-Assessment Period with respect to section 4980H(b). However, for the months in which the employee was an employee of the ALE Member, such an employee would be included in the total employee count reported on Form 1094-C, Part III, column (c). Also, if during the Limited Non-Assessment Period the employee enrolled in coverage under a self-insured employer-sponsored plan, the ALE Member must file a Form 1095-C for the employee to report coverage information for the year. Full-time equivalent employees. A combination of employees, each of whom individually is not treated as a full-time employee because he or she is not employed on average at least 30 hours of service per week with an employer, but who, in combination, are counted as the equivalent of a full-time employee solely for purposes of determining whether the employer is an ALE. For rules on how to determine full-time equivalent employees, see Regulations section 54.4980H-2(c). Governmental Unit and Agency or Instrumentality of a Governmental Unit. A Governmental Unit is the government of the United States, any State or political subdivision thereof, or any Indian tribal government (as defined in section 7701(a)(40)) or subdivision of an Indian tribal government (as defined in section 7871(d)). For purposes of these instructions, references to a Governmental Unit include an Agency or Instrumentality of a Governmental Unit. Until guidance is issued that defines the term Agency or Instrumentality of a Governmental Unit for purposes of section 6056, an entity may determine whether it is an Agency or Instrumentality of a Governmental Unit based on a reasonable and good faith interpretation of existing rules relating to agency or instrumentality determinations for other federal tax purposes. Health coverage. As used in these instructions, health coverage refers to minimum essential coverage, unless otherwise indicated. Hours of service. An hour of service is each hour for which an employee is paid, or entitled to payment, for the performance of duties for the employer, and each hour for which an employee is paid, or entitled to payment, for a period of time during which no duties are performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty, or leave of absence. An hour of service does not include any hour of service performed as a bona fide volunteer of a government entity or tax-exempt entity, as part of a Federal Work-Study Program (or a substantially similar program of a State or political subdivision thereof) or to the extent the compensation for services performed constitutes income from sources outside the United States. For additional rules for determining hours of service, see Regulations sections 54.4980H-1(a)(24), 54.4980H-3(b) and Notice 2015821187, QampA 14, at irs. govirb2015821152IRBar11.html. See section VI of the preamble to the section 4980H regulations for a discussion of determination of hours of service for categories of employees for whom the general rules for determining hours of service may present special difficulties (including adjunct faculty and commissioned salespeople) and certain categories of work hours associated with some positions of employment, including layover hours (for example, for certain airline employees), on-call hours, and work performed by an individual who is subject to a vow of poverty as a member of a religious order. Limited Non-Assessment Period. A Limited Non-Assessment Period generally refers to a period during which an ALE Member will not be subject to an assessable payment under section 4980H(a), and in certain cases section 4980H(b), for a full-time employee, regardless of whether that employee is offered health coverage during that period. The first five periods described below are Limited Non-Assessment Periods with respect to sections 4980H(a) and 4980H(b) only if the employee is offered health coverage by the first day of the first month following the end of the period. Also, the first five periods described below are Limited Non-Assessment Periods for section 4980H(b) only if the health coverage that is offered at the end of the period provides minimum value. For more information on Limited Non-Assessment Periods and the application of section 4980H, see Regulations section 54.4980H-1(a)(26). First Year as ALE Period. January through March of the first calendar year in which an employer is an ALE, but only for an employee who was not offered health coverage by the employer at any point during the prior calendar year. Waiting Period under the Monthly Measurement Method. If an ALE Member is using the monthly measurement method to determine whether an employee is a full-time employee, the period beginning with the first full calendar month in which the employee is first otherwise (but for completion of the waiting period) eligible for an offer of health coverage and ending no later than two full calendar months after the end of that first calendar month. Waiting Period under the Look-Back Measurement Method. If an ALE Member is using the look-back measurement method to determine whether an employee is a full-time employee and the employee is reasonably expected to be a full-time employee at his or her start date, the period beginning on the employee8217s start date and ending not later than the end of the employee8217s third full calendar month of employment. Initial Measurement Period and Associated Administrative Period under the Look-Back Measurement Method. If an ALE Member is using the look-back measurement method to determine whether a new employee is a full-time employee, and the employee is a variable hour employee, seasonal employee or part-time employee, the initial measurement period for that employee and the administrative period immediately following the end of that initial measurement period. Period Following Change in Status that Occurs During Initial Measurement Period Under the Look-Back Measurement Method. If an ALE Member is using the look-back measurement method to determine whether a new employee is a full-time employee, and, as of the employee8217s start date, the employee is a variable hour employee, seasonal employee or part-time employee, but, during the initial measurement period, the employee has a change in employment status such that, if the employee had begun employment in the new position or status, the employee would have reasonably been expected to be a full-time employee, the period beginning on the date of the employee8217s change in employment status and ending not later than the end of the third full calendar month following the change in employment status. If the employee is a full-time employee based on the initial measurement period and the associated stability period starts sooner than the end of the third full calendar month following the change in employment status, this Limited Non-Assessment Period ends on the day before the first day of that associated stability period. First Calendar Month of Employment. If the employee8217s first day of employment is a day other than the first day of the calendar month, then the employee8217s first calendar month of employment is a Limited Non-Assessment Period. Minimum essential coverage (MEC). Although various types of health coverage may qualify as minimum essential coverage, for purposes of these instructions, minimum essential coverage refers to health coverage under an eligible employer-sponsored plan. For more details on minimum essential coverage, see Minimum essential coverage in Pub. 974. Minimum value. A plan provides minimum value if the plan pays at least 60 of the costs of benefits for a standard population and provides substantial coverage of inpatient hospitalization services and physician services. An offer of coverage under a plan that fails to provide substantial coverage of inpatient hospitalization and physician services should be reported on Form 1095-C as not providing minimum value, even if an employer qualifies for the section 4980H transition rule under Notice 2014-69, 2014-48 I. R.B. 903 at irs. govirb2014-48IRBar07.html. Offer of health coverage. An ALE Member makes an offer of coverage to an employee if it provides the employee an effective opportunity to enroll in the health coverage (or to decline that coverage) at least once for each plan year. For this purpose, the plan year must be 12 consecutive months unless a short plan year of less than 12 consecutive months is permitted for a valid business purpose. An ALE Member makes an offer of health coverage to an employee for the plan year if it continues the employee8217s election of coverage from a prior year but provides the employee an effective opportunity to opt out of the health coverage. If an ALE Member provides health coverage to an employee but does not provide the employee an effective opportunity to decline the coverage, the ALE Member is treated as having made an offer of health coverage to the employee only if that health coverage provides minimum value and does not have an Employee Required Contribution for the coverage for any calendar month of more than 9.5 (as adjusted) of a monthly amount determined as the mainland federal poverty line for a single individual for the applicable calendar year, divided by 12. For purposes of reporting, an offer to a spouse includes an offer to a spouse that is subject to one or more reasonable, objective conditions, regardless of whether the reasonable, objective conditions are satisfied. For example, an offer of coverage that is available to a spouse only if the spouse certifies that the spouse does not have access to health coverage from another employer is treated as an offer of coverage to the spouse for reporting purposes. Note that this treatment is for reporting purposes only, and generally will not affect the spouse8217s eligibility for the premium tax credit if the spouse did not meet the condition and therefore did not have an actual offer of coverage. A conditional offer to a spouse is reported by entering code 1J or 1K (as applicable) on line 14 of Form 1095-C. See the instructions for line 14 for more information. An offer to a dependent does not include an offer to a dependent that is subject to one or more reasonable, objective conditions unless the dependent satisfies the conditions and the dependent actually had an offer of coverage. In addition, an offer of coverage is treated as made to an employee8217s dependents only if the offer of coverage is made to an unlimited number of dependents regardless of the actual number of dependents, if any, an employee has during any particular calendar month. An ALE Member offers health coverage for a month only if it offers health coverage that would provide coverage for every day of that calendar month. For reporting purposes, this means that an offer of coverage does not occur for a month if an employee8217s employment terminates before the last day of a calendar month and the health coverage also ends before the last day of that calendar month (or for an employee who did not enroll in coverage, the coverage would have ended if the employee had enrolled in coverage). However, see the description of Code Series 28212Section 4980H Safe Harbor Codes and Other Relief for Employers, code 2B which may be applicable in these circumstances to indicate that the ALE Member is treated as having offered coverage for the entire month for purposes of section 4980H. An ALE Member offers health coverage to an employee if it, or another employer in the Aggregated ALE Group, or a third party such as a multiemployer or single employer Taft-Hartley plan, a multiple employer welfare arrangement (MEWA), or, in certain cases, a staffing firm, offers health coverage on behalf of the employer. See Regulations sections 54.4980H-4(b)(2) and 54.4980H-5(b). Interim Guidance Regarding Multiemployer Arrangements. An ALE Member is treated as offering health coverage to an employee if the ALE Member is required by a collective bargaining agreement or related participation agreement to make contributions for that employee to a multiemployer plan that offers, to individuals who satisfy the plan8217s eligibility conditions, health coverage that is affordable and provides minimum value, and that also offers health coverage to those individuals8217 dependents (or is eligible for the section 4980H transition relief regarding offers of coverage to dependents, if applicable for certain calendar months in 2016. See Section 4980H Transition Relief for 2015 Plan Years). For more information, see section XV. E of the preamble to the final regulations under section 4980H. This relief is referred to as the multiemployer arrangement interim guidance and the multiemployer interim rule relief in these instructions. Qualifying Offer. A Qualifying Offer is an offer of MEC providing minimum value to one or more full-time employees for all calendar months during the calendar year for which the employee was a full-time employee for whom a section 4980H assessable payment could apply, with an Employee Required Contribution for each month not exceeding 9.5 (as adjusted) of the mainland single federal poverty line divided by 12, provided that the offer includes an offer of MEC to the employee8217s spouse and dependents (if any). Section 4980H TransitionRelief for 2015 Plan Years Several forms of transition relief under section 4980H were available to ALE Members for 2015. Only certain of these forms of transition relief continue to apply in 2016, and they apply only for certain ALE Members and only for certain calendar months in 2016. This section describes these types of section 4980H transition relief that continue to apply and how an ALE Member reports its eligibility for each type of relief. The transition relief described in this section is solely for the ALE Member for purposes of section 4980H and does not affect the employee8217s potential eligibility for the premium tax credit. Accordingly, regardless of whether the ALE Member is eligible for relief under section 4980H for an employee for one or more months, the Form 1095-C for that employee must accurately report the health coverage offered to that employee (if any) during that period, including, if applicable, the Employee Required Contribution. For more details regarding this section 4980H transition relief, see section XV of the preamble to the final regulations under section 4980H. 2015 Plan Year Section 4980H Transition Relief Based on Number of Full-Time Employees (Form 1094-C, Line 22, Box C, and Form 1094-C, Lines 23-35, Column (e)) An employer may be eligible for one of the two types of 2015 plan year transition relief under section 4980H based on the employer8217s number of full-time employees (and full-time equivalent employees) if certain conditions described below are met. One of these two types of 2015 transition relief under section 4980H is for employers with 50 to 99 full-time employees and the other type of relief is for employers with 100 or more full-time employees (in each case including full-time equivalent employees). Eligibility for this transition relief is reported on Form 1094-C, line 22, box C, and the specific form of relief for which the employer is eligible must be reported on Form 1094-C, lines 23821135, column (e), using either code A (50-99 Transition Relief) or code B (100 or more Transition Relief). An employer eligible for this relief for certain calendar months in 2016 is still subject to the Forms 1094-C and 1095-C reporting requirements for all months of 2016, including the calendar months in the 2015 plan year. For purposes of determining eligibility for either of these types of section 4980H transition relief, the number of full-time employees (including full-time equivalent employees) for 2015 is determined in the same way that an employer determines whether it is an ALE (including using employment and hours of service data from 2014) and is calculated for the Aggregated ALE Group (rather than for each ALE Member). For the 2016 calendar year, the transition relief described below (50-99 Transition Relief and 100 or more Transition Relief) is applicable only if the ALE Member, or any member of an ALE Member8217s Aggregated ALE Group, if applicable, offers coverage under a health plan with a plan year beginning on a date other than January 1 (a non-calendar year plan year), and only with respect to calendar months in 2016 that fall within the plan year that began in the 2015 calendar year (the 2015 plan year). If an ALE Member, or different members in an Aggregated ALE Group, offer coverage under more than one health plan with different plan years, the transition relief applies through the last day of the latest of those plan years, for all ALE Members in the Aggregated ALE Group, if applicable. Employer A and Employer B are ALE Members in the same Aggregated ALE Group. Employer A offers coverage through Health Plan A, with a plan year beginning January 1 and ending December 31. Employer B offers coverage through Health Plan B, with a plan year beginning July 1 and ending June 30. If otherwise eligible for either of the forms of the transition relief described below (50-99 Transition Relief and 100 or more Transition Relief), both Employer A and Employer B may rely on that transition relief for the months January through June 2016 (including with respect to employees who were offered coverage under Health Plan A but not Health Plan B). 1. 2015 Plan Year Section 4980H Transition Relief for ALEs with Fewer Than 100 Full-Time Employees, Including Full-Time Equivalent Employees (50-99 Transition Relief). For an ALE Member with at least one plan with a non-calendar year plan year or for an ALE Member that is a member of an Aggregated ALE Group with at least one plan with a non-calendar year plan year, if the ALE Member is eligible for this 2015 plan year transition relief, no assessable payment under section 4980H(a) or (b) will apply for any calendar month in 2016 that falls within the 2015 plan year. If any ALE Member, or different members in an Aggregated ALE Group, offer coverage under more than one health plan with different plan years, the transition relief applies through the last day of the latest of those plan years, for all ALE Members in the Aggregated ALE Group, if applicable. To certify that an employer is eligible for this transition relief it must have met the following conditions: The employer is an ALE or is part of an Aggregated ALE Group that had 50 to 99 full-time employees, including full-time equivalent employees, on business days in 2014 During the period of February 9, 2014, through December 31, 2014, the ALE or the Aggregated ALE Group of which the employer is a member did not reduce the size of its workforce or reduce the overall hours of service of its employees in order to qualify for the transition relief and During the period of February 9, 2014, through the last day of the 2015 plan year, the ALE or Aggregated ALE Group of which the employer is a member does not eliminate or materially reduce the health coverage, if any, it offered as of February 9, 2014. As of February 9, 2014, Employer A (which is an ALE with only one ALE Member) sponsors a group health plan with a plan year that begins April 1 under which 40 of its full-time employees are offered health coverage that provides minimum value and with an employer contribution of 300 per month for employee-only coverage. The offer of health coverage is affordable for some, but not all, of Employer A8217s full-time employees. During the period from February 9, 2014, through December 31, 2014, two of Employer A8217s employees voluntarily terminate employment and Employer A terminates three employees because of the non-renewal of a customer contract but does not otherwise reduce the size of its workforce or reduce any employee8217s hours of service. If those five employees had continued in employment throughout 2014, the employer would have had an average of 100 full-time employees (including full-time equivalent employees) on business days in 2014. However, as a result of the terminations, it had an average of only 97 full-time employees (including full-time equivalent employees) for business days in 2014. During the period of February 9, 2014, through March 31, 2016, Employer A does not change the eligibility requirements for the group health plan (including not amending it to eliminate its existing health coverage for dependents) and continues to make an employer contribution of 300 per month toward the cost of employee-only coverage that provides minimum value. Employer A certifies in a timely manner as to its eligibility for the transition relief Employer A is eligible for the transition relief for January 2016 through March 2016. 2. 2015 Plan Year Transition Relief for Calculation of Assessable Payments Under Section 4980H(a) for ALEs with 100 or More Full-Time Employees, Including Full-Time Equivalent Employees (100 or More Transition Relief). This relief applies for an ALE Member with at least one plan with a non-calendar year plan year and for an ALE Member that is a member of an Aggregated ALE Group with at least one plan with a non-calendar year plan year. For such an ALE Member, for the calendar months in 2016 that fall within the 2015 plan year, if the employer is an ALE or is part of an Aggregated ALE Group that had 100 or more full-time employees (including full-time equivalent employees) on business days in 2014, and is subject to an assessable payment under section 4980H(a) for any month(s) in 2016 that fall within the 2015 plan year, the assessable payment under section 4980H(a) is calculated by reducing the ALE Member8217s number of full-time employees by the ALE Member8217s allocable share of 80 (rather than by the ALE Member8217s standard allocable share of 30). If an ALE Member, or different members in an Aggregated ALE Group, offer coverage under more than one health plan with different plan years, the transition relief applies through the last day of the latest of those plan years, for all ALE Members in the Aggregated ALE Group, if applicable. For the rules on how the 80 employee reduction is allocated among the employers in an Aggregated ALE Group, see Regulations section 54.4980H-4(e). 2015 Plan Year Section 4980H(a) Transition Relief if an Offer of Health Coverage is Made to at least 70 Percent of Full-Time Employees (Form 1094-C, Lines 23821135, Column (a)) For an ALE Member with at least one plan with a non-calendar year plan year, for the calendar months in 2016 that fall within the 2015 plan year, an employer that offers health coverage to at least 70 of its full-time employees (and their dependents) may, on Form 1094-C, lines 23821135, column (a), enter an 8220 X 8221 in the 8220 Yes 8221 checkbox for the month(s) during which it met that 70-percent threshold, as applicable. If the ALE Member offers coverage under more than one health plan with different plan years, the transition relief applies through the last day of the latest of those plan years. 2015 Plan Year Section 4980H(a) Transition Relief for Certain Arrangements that do not Offer Health Coverage for Dependents (Form 1094-C, Lines 23821135, Column (a)) Solely for purposes of section 4980H, an employer may treat an offer of health coverage to a full-time employee but not his or her dependents under a non-calendar year plan as an offer of health coverage to the full-time employee and his or her dependents for the calendar months in 2016 that fall within the 2015 plan year, if the employer takes steps during the 2015 plan year to extend coverage under the plan to dependents not offered coverage during the 2013 or 2014 plan years (or both) and if the employee was not offered dependent health coverage during the 2013 or 2014 plan year. An employer using this transition relief for any month in 2016 is not eligible to report using the Qualifying Offer Method for 2016. This relief does not apply for purposes of reporting offers of coverage to dependents on Form 1095-C. Interim guidance regarding multiemployer arrangements. For a description of multiemployer arrangement interim guidance which relates to the treatment of certain coverage provided through a multiemployer arrangement, see Offer of health coverage in the Definitions section. Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the Internal Revenue laws of the United States and the Patient Protection and Affordable Care Act. Our legal right to ask for the information on this form is Internal Revenue Code sections 6055, 6056, 4980H and their regulations. We request it to confirm that you are providing your employees offers of, and enrollment in, health coverage and to determine the employer shared responsibility payments and eligibility of your employees for premium tax credits. If you do not provide this information, we may be unable to determine whether your employees are entitled to premium tax credits. Providing false or fraudulent information may subject you to penalties. We may disclose this information to the Department of Justice for civil or criminal litigation and to cities, states, and the District of Columbia for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to Federal and state agencies to enforce Federal nontax criminal laws, or to Federal law enforcement and intelligence agencies to combat terrorism. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:Employers with 50 to 99 Employees: Do You Qualify for One-Year Delay of Pay-or-Play Penalties Written by Lisa Klinger, J. D. amp Susan Grassli, J. D. Background Under the Affordable Care Act (ACA) Employer Shared Responsibility provisions (also known as the Employer Mandate), a large employer is exposed to possible penalties (under IRC section 4980H) if it does not offer affordable and adequate health coverage to substantially all full-time employees. A large employer is defined as one who employed on average at least 50 full-time employees or full-time employee equivalents on business days in the prior calendar year. However, one type of transition relief in the final regulations (issued in February 2014) is that smaller large employers who employ 50-99 full-time employees or full-time employee equivalents will qualify for a one-year delay to 2016 if they certify they meet specific requirements. Certification is provided by checking a box on Form 1094-C, but employers need to understand exactly what they are certifying to. This article explains the certification requirements and includes a worksheet to assist in determining whether an employer qualifies for the certification. Employers are not required to submit the worksheet with the Form 1094-C it is only to help an employer determine if it qualifies for the one-year delay for small employers. Form 1094-C is one of the forms large employers will use to comply with Large Employer Information Reporting requirements under IRC section 6056. Even though employers with 50-99 employees who qualify for the certification are not subject to penalties under IRC section 4980H (Employer Shared Responsibility penalties) for 2015, they are subject to the IRC section 6056 Large Employer Information reporting requirements as of January 1, 2015. Thus, smaller large employers will file Form 1094-C for purposes of both information reporting and certifying that they qualify for this transition rule. (For more information about Large Employer Reporting Provisions, see our March 7, 2014 article entitled: Final Regs Simplify 6056 Information Reporting for Large Employers, at news. leavitthealth-care-reformfinal-regs-simplify-irc-section-6056-information-reporting-large-employers our July 28, 2014 article entitled: IRS Issues Draft Forms for Health Coverage Information Reporting by Employers at news. leavitthealth-care-reformirs-issues-draft-forms-health-coverage-information-reporting-employers ) and our August 29, 2014 article entitled: Short Summary of IRC 6056 Information Reporting Requirements at news. leavitthealth-care-reformshort-summary-irc-6056-information-reporting-requirements ) Certification for Employers with 50 to 99 Full-Time Employees To certify that it qualifies for Section 4980H Transition Relief (Employer Shared Responsibility penalties), an employer with 50-99 full-time employees will check Box C on Form 1094-C in Part II, line 22, and will use indicator code A (50-99 Transition Relief) in Part III, Line 23, column (e). A summary of the requirements below is on page 11 of the draft 2014 Instructions for Forms 1094-C and 1095-C, which can be found at irs. govpubirs-dfti109495c8211dft. pdf. The employer itself may be an applicable large employer (ALE) or may be part of an Aggregated ALE Group. Employers only qualify for the transition rule if they can certify to the following: Workforce size Employer had on average 50-99 full-time employees (and full-time equivalents) on business days in 2014. No reduction in workforce or overall hours The employer did not reduce its workforce size or reduce employees overall hours between February 9, 2014 and December 31, 2014, in order to qualify for the transition relief. A workforce reduction due to bona fide business reasons is allowed however. For example, changes due to a sale of a division, economic changes in the industry or geographic area, termination for poor performance, or other similar changes unrelated to eligibility for the transition relief. No reduction or elimination of health coverage Employer maintained the health coverage it offered, if any, as of February 9, 2014. For calendar-year plans, the employer must maintain the coverage through December 31, 2015 and for non-calendar year plans, the period is February 9, 2014 through the last day of the 2015 plan year. An employer with the following will be deemed not to have eliminated or materially reduced health coverage: The employer contribution for employee-only coverage continues to be at least 95 of the dollar amount the employer paid on February 9th, or at least the same percentage of the total cost if the cost increases after February 9th If the employer changes the benefits offered for employee-only coverage, the new coverage must provide at least minimum value after the change The employer did not reduce or narrow the class of employees (and dependents) who are eligible Example: On February 9, 2014, an employer was contributing 300 per month for employee-only coverage that cost 400 per month. The new plan year began July 1, 2014 and the cost of employee-only coverage increased to 425 per month. The employer continues to offer to contribute 300 per month for the plan year beginning on July 1, 2014. The 25.00 increase in cost to the employee will not be treated for this purpose as an elimination or material reduction of health coverage offered because the employer contribution continues to be at least 95 of the dollar amount paid on February 9, 2014 (in fact the employer continues to pay 100 of what it previously paid.) Certification by Employers Who have Not Been Providing Coverage It appears that employers with 50-99 employees who have not been offering coverage can still certify and therefore wait until 2016 before exposure to Employer Shared Responsibility penalties. The Preamble to the final regulations (in section XV. D.6 ) states: The Treasury Department and the IRS understand that application of section 4980H will involve changes for applicable large employers that did not previously offer coverage, or that did not offer affordable, minimum value coverage. A large percentage of those employers are in the smaller size range, such as those with fewer than 100 fulltime employees (including FTEs). To assist these employers in transitioning into compliance with section 4980H, the transition relief described below is provided for all of 2015 plus, in the case of any non-calendar plan year that begins in 2015 (2015 plan year), the portion of that 2015 plan year that falls in 2016. Note: An IRS regulator informally indicated at a conference that an employer who has not been offering coverage cannot qualify for the one-year delay. However, the specific language in the preamble seems to say that employers with 50-99 employees who have not been offering coverage can still certify. Compliance Deadlines The certification is due at the same time as Large Employer Reporting. Large employer reporting is due the first quarter of 2016, but the reporting is for the period January 1 December 31, 2015. This means that even though employers with 50- 99 full-time employees do NOT have to comply with Employer Shared Responsibility until 2016, they must still comply with Large Employer Reporting provisions as of January 1, 2015. The specific due dates for employer reporting and certification in the first quarter of 2016 are February 28, 2016 for the 2015 calendar year, and March 31 if the form 1094-C is filed electronically. Here is a link to the PDF of this article which also contains the Worksheet: 50-99 Delay ER Worksheet amp Article 9-30-14 Get the full white paper of this article, including the employee worksheet.