Webinar Wednesday: The IRS and the Affordable Care Act - 2015 ACA Filings

ES&A attorney Ryan Loeffers presented a webinar on "The IRS and the Affordable Care Act: New Tax Year 2015 ACA Filings." 

Beginning with the 2015 tax year, all employers classified under the Patient Protection and Affordable Care Act (“ACA”) as “Applicable Large Employers” (“ALE”) are required to file Forms 1095-C and 1094-C with the IRS that show which employees are provided “affordable coverage.” Form 1095-C must be prepared for each employee; Form 1094-C is a single return filed by the employer. 

In the webinar, Loeffers discussed Forms 1094-C and 1095-C, including the extended filing deadines (May 31, 2016 for paper filings, and June 30, 2016 for electronic filings), and how to report coverage for collectively bargained employees. 

Download the webinar here; see also Loeffer's recent memo on the topic.