HR Workforce Solutions
By Nonprofits, For Nonprofits
The final forms and instructions that employers will use for 2016 reporting under the Affordable Care Act (ACA) have been released by the Internal Revenue Service (IRS). Employers that provided basic healthcare coverage on a self-funded basis in 2016 are required to report the names and social security numbers (SSNs) of all covered individuals. While this is the second year of reporting for most employers, many still struggle with the process of how to effectively report SSN’s for all covered individuals and their dependents.
If you are an applicable large employer (ALE) that employed 50 or more full-time or full-time equivalent employees during the current reporting year, you must report to the IRS whether or not you did or didn’t offer healthcare coverage by completing Form 1095-C and 1094-C.
The requirement to report enrollment information on each covered individual, including dependent names and SSNs, only applies to employers that self-fund a minimum essential coverage health plan (e.g., major medical, PPO, HDHP). For an ALE, the self-funded plan enrollment information is reported in Part III of Form 1095-C while a “small” (non-ALE) employer reports the information in Part IV of Form 1095-B.
You can review a copy of the IRS proposed regulation on TIN solicitationhere.
This article was adapted from ThinkHR, powering the UST HR Workplace provided to UST members at no additional cost. Get answers to your HR questions and sign your nonprofit up for a free30-day trial.
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UST maintains a secure site. This means that information we obtain from you in the process of enrolling is protected and cannot be viewed by others. Information about your agency is provided to our various service providers once you enroll in UST for the purpose of providing you with the best possible service. Your information will never be sold or rented to other entities that are not affiliated with UST. Agencies that are actively enrolled in UST are listed for review by other agencies, UST’s sponsors and potential participants, but no information specific to your agency can be reviewed by anyone not affiliated with UST and not otherwise engaged in providing services to you except as required by law or valid legal process.
Your use of this site and the provision of basic information constitute your consent for UST to use the information supplied.
UST may collect generic information about overall website traffic, and use other analytical information and tools to help us improve our website and provide the best possible information and service. As you browse UST’s website, cookies may also be placed on your computer so that we can better understand what information our visitors are most interested in, and to help direct you to other relevant information. These cookies do not collect personal information such as your name, email, postal address or phone number. To opt out of some of these cookies, click here. If you are a Twitter user, and prefer not to have Twitter ad content tailored to you, learn more here.
Further, our website may contain links to other sites. Anytime you connect to another website, their respective privacy policy will apply and UST is not responsible for the privacy practices of others.
This Privacy Policy and the Terms of Use for our site is subject to change.
