RESOURCE CENTER

Taxes
email download
Understanding the Additional Medicare Tax
The Affordable Care Act's Additional Medicare Tax applies to an individual's wages that exceed a threshold amount based on his or her filing status ($250,000 for married taxpayers who file jointly, $125,000 for married taxpayers who file...
email download
How to Correct ACA Information Reporting Errors (Forms 1094 and 1095)
With the Affordable Care Act information reporting deadlines for the 2016 calendar year approaching, employers should confirm the accuracy of all information returns and correct any errors as soon as possible with both the IRS and their employees.
email download
3 Most Common ACA Tax Questions
The IRS offers news on trending topics and answers to questions it is hearing from taxpayers. The following reflects the most commonly asked questions that the IRS has been receiving regarding the Affordable Care Act (ACA):
email download
What Employees Need to Do With Form 1095-C
As part of the new information reporting provisions of the Affordable Care Act, applicable large employers (ALEs)—generally those with 50 or more full-time employees, including full-time equivalent employees—are required to furnish a Form 1095-C, Emp
email download
Understanding the Small Business Health Care Tax Credit
The Small Business Health Care Tax Credit is designed to encourage small businesses and small tax-exempt employers to offer health insurance coverage to their employees. In general, an employer may be eligible for the credit for tax year 2016 if it:
email download
Key Facts About Information Reporting for Employers and Health Coverage Providers
The information reporting provisions under the Affordable Care Act require insurers, self-insuring employers, and large employers to submit information returns to the IRS and individuals reporting on health coverage. The IRS is reminding employers an
email download
Employers Face New January 31 W-2 Filing Deadline
The Protecting Americans from Tax Hikes (PATH) Act, enacted last December, includes a new requirement for employers. They are now required to file their copies of Form W-2, submitted to the Social Security Administration (SSA), by January 31.
email download
IRS Releases 2016 Draft Instructions for Forms 1094-B and 1095-B
The IRS has released the 2016 Draft Instructions for Forms 1094-B and 1095-B to help employers prepare for calendar year 2016 information reporting. Employers are required to report in early 2017 for calendar year 2016.
email download
IRS Proposes Changes to Minimum Essential Coverage Reporting Requirements (Form 1095-B)
Information reporting requirements for self-insured employers that provide more than one minimum essential coverage plan or program to their employees, or provide minimum essential coverage that is contingent on the employee being covered by other mi
email download
Draft 2016 Forms 1094 and 1095 for Employers
The IRS has released draft versions of the Forms 1094-B, 1095-B, 1094-C, and 1095-C that employers and insurers will use in early 2017 to report on health coverage offered in the 2016 calendar year.
email download
IRS Issues Proposed Rules Related to Premium Tax Credit Eligibility
The IRS has released proposed rules clarifying certain issues regarding the premium tax credit (PTC) for individuals who are offered employer-sponsored health coverage consisting solely of excepted benefits, who are not offered an annual opportunity
email download
Employers Face Significant Penalties for ACA Information Reporting Failures
With the deadline to electronically file Affordable Care Act (ACA) information returns with the Internal Revenue Service (IRS) fast approaching, employers are reminded that failure to comply with the law's information reporting requirements may resul
email download
Electronic Filing Deadline for ACA Information Returns Approaching
Employers subject to the new Affordable Care Act (ACA) information reporting requirements are reminded that the deadlines to electronically file ACA information returns with the IRS are quickly approaching. 
email download
Individuals Receiving Advance Payments of Premium Tax Credit Should Report Changes in Circumstances
Individuals on FFM who are receiving advance payments of the premium tax credit—which are paid directly to insurance companies to lower monthly premiums—that certain changes in their income or family size may affect the credit.
email download
New IRS Webinar on Correcting ACA Information Returns (Forms 1094 and 1095)
The Internal Revenue Service (IRS) has released a new webinar that explains how employers can identify and correct errors on information reporting Forms 1094 and 1095.
Email Document

Email sent successfully!

close
Email Document