Received: from mailer7.service.govdelivery.com ([208.42.190.167]:62060) by stodi.digitalkingdom.org with esmtp (Exim 4.85) (envelope-from ) id 1ZelKN-0001dj-G4 for secretary@lojban.org; Wed, 23 Sep 2015 07:47:31 -0700 X-VirtualServer: A190B4, mailer7.service.govdelivery.com, 172.25.0.167 X-VirtualServerGroup: A190B4 X-MailingID: 17040776::20150923.49403151::1001::MDB-PRD-BUL-20150923.49403151::secretary@lojban.org::159503_0 X-SMHeaderMap: mid="X-MailingID" X-Destination-ID: secretary@lojban.org X-SMFBL: c2VjcmV0YXJ5QGxvamJhbi5vcmc= DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; d=service.govdelivery.com; s=13q2; i=@service.govdelivery.com; h=Content-Transfer-Encoding:Content-Type:x-subscriber2: x-subscriber:X-Accountcode:Errors-To:Reply-To:MIME-Version: Message-ID:X-ReportingKey:Subject:Date:To:From; bh=muLEQvAbcJEbe YjK9Q8iRvKfnFk=; b=NAUFbNPCMFezsvWsC605VX5HUj51kqWfASga+wX9c6+j4 1VfVur1VFBePMfWmm8aW/bzlG3HQWYGoSsUJ3zVFlDMh4IvKc77iuy/SnaLC07qj UYrc15scfpE1zmC35UX/cg/HRoPf5QGF2C0Z8lO3LJC5o3TtxpbBFbAocrUCHma/ REhxL6vpQPR7VBZVsUIniGl7leKnbT/MW02BmdIgWHmbEAoaeR809XY3+eTCvhos djLfrLDxQF0OXBNOzmVKmD9fdVz7/ja56kzcefiapbR8+iWnT0mUJfilPe30k1Hb TQ1p6ukQKkMDV9IfJZEvwuM+fAHcFbKHtrnzCJPZA== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_3C3_D90D_41A9440B.0DF9BA95" x-subscriber2: 2.vzS4SjMxyIn/7YFPtwMNno1bONIN29Se3beRA7VMhR0= x-subscriber: rAbWeDFG5+gJOD/umQ5uzVNM3kIdTDaV X-Accountcode: USIRS Errors-To: messages@service.govdelivery.com Reply-To: irs@service.govdelivery.com MIME-Version: 1.0 Message-ID: <17040776.159503@service.govdelivery.com> X-ReportingKey: LJJJ2EWJK2081UJJ144F-JJ::secretary@lojban.org::secretary@lojban.org Subject: =?US-ASCII?Q?New_IRS_Resource_helps_Employer?= =?US-ASCII?Q?s_Understand_the_Health_Care_Law?= Date: Wed, 23 Sep 2015 09:46:57 -0500 To: secretary@lojban.org From: "=?US-ASCII?Q?Internal_Revenue_Service_(IRS)?=" X-Spam-Score: -2.0 (--) X-Spam_score: -2.0 X-Spam_score_int: -19 X-Spam_bar: -- ------=_NextPart_3C3_D90D_41A9440B.0DF9BA95 Content-Type: text/plain; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0= =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0 =A0 =A0 IRS.gov Banner=20 Tax Exempt & Government Entities September 22, 2015=20 =20 Useful Links: TE/GE At-a-Glance [ http://www.irs.gov/Government-Entities/Tax-Exempt-&-G= overnment-Entities-Division-At-a-Glance ] TE/GE Contacts [ http://www.irs.gov/Charities-&-Non-Profits/How-to-Contac= t-the-Tax-Exempt-and-Government-Entities-Division ] Exempt=A0Organizations [ http://www.irs.gov/Charities-&-Non-Profits ] Employee Plans [ http://www.irs.gov/Retirement-Plans ] Federal State & Local Governments [ http://www.irs.gov/Government-Entitie= s/Federal,-State-&-Local-Governments ] Tax-Exempt Bonds [ http://www.irs.gov/Tax-Exempt-Bonds ] Indian Tribal Governments [ http://www.irs.gov/Government-Entities/Indian= -Tribal-Governments ] ________________________________________________________________________ IRS Resources Compliance & Enforcement [ http://www.irs.gov/uac/Compliance-&-Enforcemen= t ] Contact My Local Office [ http://www.irs.gov/uac/Contact-Your-Local-IRS-O= ffice-1 ] Filing Options [ http://www.irs.gov/Filing/Filing-Options ] Forms & Pubs [ http://www.irs.gov/Forms-&-Pubs ] Frequently Asked Questions [ http://www.irs.gov/Help-&-Resources/Tools-&-= FAQs/FAQs-for-Individuals/Frequently-Asked-Tax-Questions-&-Answers ] News [ http://www.irs.gov/News-&-Events ] Taxpayer Advocate [ http://www.irs.gov/uac/Taxpayer-Advocate-Service-6 ] Where to File [ http://www.irs.gov/uac/Where-to-File-Paper-Tax-Returns-Wi= th-or-Without-a-Payment ] ________________________________________________________________________ *New IRS Resource helps Employers Understand the Health Care Law*=20 "The following article can be posted on your websites and used in other c= ommunication vehicles to help employers get the facts about the new IRS w= eb page for applicable large employers." The new ACA Information Center for Applicable Large Employers [ http://ww= w.irs.gov/Affordable-Care-Act/Employers/ACA-Information-Center-for-Applic= able-Large-Employers-ALEs ] page on IRS.gov features information and reso= urces for employers of all sizes on how the health care law may affect th= em if they fit the definition of an applicable large employer. The web page includes the following sections: * What=92s Trending for ALEs,=20 * How to Determine if You are an ALE,=20 * Resources for Applicable Large Employers, and=20 * Outreach Materials.=20 Visitors to the new page will find links to: * Detailed information about tax provisions including information repor= ting requirements for employers,=20 * Questions and answers, and=20 * Forms, instructions, publications, health care tax tips, flyers and v= ideos.=20 Although the vast majority of employers will not be affected, you should = determine if you are an applicable large employer.=A0 If you averaged at = least 50 full-time employees, including full-time equivalent employees, d= uring 2014, you are most likely an ALE for 2015.=A0 If you have fewer tha= n 50 full-time employees, you may be considered an applicable large emplo= yer if you share a common ownership with other employers. As an applicabl= e large employer, you should be taking steps now to prepare for the comin= g filing season.=A0 In 2016, applicable large employers must file an annual information retur= n [ http://www.irs.gov/Affordable-Care-Act/Employers/Information-Reportin= g-by-Applicable-Large-Employers ] =96 and provide a statement to each ful= l-time employee =96 reporting whether they offered health insurance, and = if so, what insurance they offered their employees.=A0 If you will file 250 or more information returns for 2015, you must file = the returns electronically through the ACA Information Reports system.=A0= You should review draft Publication 5165 [ http://www.irs.gov/pub/irs-pd= f/p5165.pdf ], 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 retur= ns that you must transmit in 2016. ________________________________________________________________________ This message was distributed automatically from the mailing list Tax Exem= pt & Government Entities Updates.=A0=A0*Please Do Not Reply To This Messa= ge*. =20 ________________________________________________________________________ Update your subscriptions, modify your password or email address, or stop= subscriptions at any time on your Subscriber Preferences Page [ https://= public.govdelivery.com/accounts/USIRS/subscriber/new?preferences=3Dtrue ]= . You will need to use your email address to log in. If you have question= s or problems with the subscription service, please contact subscriberhel= p.govdelivery.com [ https://subscriberhelp.govdelivery.com/ ]. This service is provided to you at no charge by the Internal Revenue Serv= ice (IRS) [ http://www.irs.gov/ ]. ________________________________________________________________________ This email was sent to secretary@lojban.org by: Internal Revenue Service = (IRS) =B7 Internal Revenue Service =B7 1111 Constitution Ave. N.W. =B7 Wa= shington DC 20535 Powered by GovDelivery [ http://www.govdelivery.com/por= tals/powered-by ] =0A ------=_NextPart_3C3_D90D_41A9440B.0DF9BA95 Content-Type: text/html; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = New IRS Resource helps Employers Understand the Health Care La= w =20 =20

      &nbs= p;            = ;            =             &= nbsp;           &n= bsp;           &nb= sp;           &nbs= p;            = ;            =             &= nbsp;           &n= bsp;           &nb= sp;       

 

= =
Tax Exempt & Government EntitiesSeptember 22, 2015

Useful Links:

T= E/GE At-a-Glance

TE/GE Contacts

Exempt Organizations

Employee Plans

Federal State & = Local Governments

Tax-Exempt Bonds

Indian Tribal Governments

=

IRS Resources

Compliance & Enforcement

Contact My Local Office

Filing Options

Forms & Pubs

Frequently Asked Questions

News

Taxpayer Advocate

Where to File=

New IRS Resource helps Empl= oyers Understand the Health Care Law

The following article can be posted on your websites and used in= other communication vehicles to help employers get the facts about the n= ew IRS web page for applicable large employers.

The new ACA Information Center for Applicable Large Employers= page on IRS.gov features information and resources for employers of = all sizes on how the health care law may affect them if they fit the defi= nition of an applicable large employer.

The web page 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.

Visitors to the new page will find links to:

  • Detailed information about tax provisions including information rep= orting requirements for employers,
  • Questions and answers, and
  • Forms, instructions, publications, health care tax tips, flyers and= videos.

Although the vast majority of employers will not be affected, you sh= ould determine if you are an applicable large employer.  If you aver= aged at least 50 full-time employees, including full-time equivalent empl= oyees, during 2014, you are most likely an ALE for 2015.  If you hav= e fewer than 50 full-time employees, you may be considered an applicable = large employer if you share a common ownership with other employers. As a= n applicable large employer, you should be taking steps now to prepare fo= r the coming filing season. 

In 2016, applicable large employers must file an annual information = return – and provide a statement to each full-time employee &nd= ash; reporting whether they offered health insurance, and if so, what ins= urance they offered their employees. 

If you will file 250 or more information returns for 2015, you must = file the returns electronically through the ACA Information Reports syste= m.  You should review draft Publication 5165, Guide= for Electronically Filing Affordable Care Act (ACA) Information Returns,= now for information on the communication procedures, transmission format= s, business rules and validation procedures for returns that you must tra= nsmit in 2016.

This message was distributed automatically from the mailing list Tax E= xempt & Government Entities Updates.  Please Do Not= Reply To This Message.
=20

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This service is provided to you at no ch= arge by the Internal Revenue Service (IRS).

This email was sent to secretary@lojban.org by: Internal Revenue Se= rvice (IRS) · Internal Revenue Service · 1111 Constitution = Ave. N.W. · Washington DC 20535
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