ACA Information Center for Applicable Large Employers available on IRS website

The IRS announced that a new webpage, the ACA Information Center for Applicable Large Employers (ALEs), is now available. The page features information and resources for employers of all sizes on how the Patient Protection and Affordable Care Act (ACA) may affect them if they fit the definition of an applicable large employer.

The webpage includes the following sections: What’s Trending for ALEs; How to Determine if You are an ALE; Resources for Applicable Large Employers; and Outreach Materials. There are also links to detailed information about tax provisions, including information reporting requirements for employers; questions and answers; and forms, instructions, publications, health care tax tips, flyers and videos.

Employers who averaged at least 50 full-time employees, including full-time equivalent employees, during 2014 are most likely an ALE for 2015. Employers who have fewer than 50 full-time employees may be considered an applicable large employer if they share a common ownership with other employers. Applicable large employers should be taking steps now to prepare for the coming filing season.

In 2016, ALEs must file an annual information return, and provide a statement to each full-time employee, reporting whether they offered employees health insurance and, if so, what insurance was offered. In addition, if an employer will file 250 or more information returns for 2015, they must file the returns electronically through the ACA Information Reports system. Employers should review draft Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns, now for information on the communication procedures, transmission formats, business rules and validation procedures for returns that must be transmitted in 2016.


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