Transcription of 21 Internal Revenue Service Department of the Treasury
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2017 Department of the Treasury Internal Revenue Service Instructions for Forms 1094-C and 1095-C. Section references are to the Internal Revenue Code unless Purpose of Form otherwise noted. Employers with 50 or more full-time employees (including Future Developments full-time equivalent employees) in the previous year use Forms 1094-C and 1095-C to report the information required under For the latest information about developments related to Form sections 6055 and 6056 about offers of health coverage and 1094-C, Transmittal of Employer-Provided Health Insurance enrollment in health coverage for their employees. Form 1094-C. Offer and Coverage Information Returns, and Form 1095-C, must be used to report to the IRS summary information for each Employer-Provided Health Insurance Offer and Coverage, and ALE Member and to transmit Forms 1095-C to the IRS.
employees) in the previous year. For purposes of determining if an employer or group of employers is an Applicable Large Employer, all ALE Members under common control (an Aggregated ALE Group) are aggregated together. If the Aggregated ALE Group, taking into account the employees of all ALE Members in the group, employed on average 50 or more
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