ISBN 10: 1517123143 / ISBN 13: 9781517123147
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Inhaltsangabe: This supplement to “The Employer's Payroll Question and Answer Book (2015)” is a condensed guide to Forms 1094-C and 1095-C, the IRS forms that Applicable Large Employers must use to report health care coverage information to the IRS under the rules of the Affordable Care Act. Applicable Large Employers are those employers who have 50 or more full-time employees (including full-time equivalents) or who are part of a group with a common owner or owners, where the members of the group collectively have 50 or more full-time employees. All Applicable Large Employers (ALEs) or employers who are a member of an “aggregated group” that qualifies as an ALE must provide 1095-C forms to each of their full-time employees by January 31, 2016 for calendar year 2015 (regardless of whether or not the employer offered health care coverage in 2015). In addition copies of the 1095-C forms must also be submitted to the IRS by February 28, 2016 (if filing on paper) or by March 31, 2016 (if filing electronically). The 1095-C forms submitted to the IRS must be accompanied by a Form 1094-C (the transmittal form), similar to the W-3 form that accompanies the W-2 forms sent to the Social Security Administration. The sections in this supplement include a basic overview of the Affordable Care Act (ACA), and detailed instructions for filling out Form 1094-C and Form 1095-C. Additional references are also given where employers can find more information about the ACA and its reporting requirements.

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Paul E Love
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ISBN 10: 1517123143 ISBN 13: 9781517123147
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Buchbeschreibung CreateSpace Independent Publishing Platform. Paperback. Buchzustand: Brand New. This item is printed on demand. Buchnummer des Verkäufers zk1517123143

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